A Comparative Study On The Asset Quality And Information Disclosure Of Listed Commercial Banks

With the development of China's financial markets,commercial banks become the main part of the economic system and profound changes happen in the business environment,which causes the gradually reduce of commercial bank asset quality.The merits of the asset quality determines the survival of commercial banks,the difficult in pursuing profit and the company's long-term development strategy.So the commercial bank asset quality has become the preferred elements to information users to evaluate commercial banks' real asset situation.Especially for the risk management companies,asset quality directly reflects the safety of the banks' assets and the risk-control ability.Good asset quality not only can help it create a substantial cash flow,but also increase internal and external competition and the impact of the Internet financial enterprises.At the same time,the disclosure of commercial bank asset quality of information is very important for investors,whether the disclosure of information is timely and fully and effectively,is directly related to investors' willing and behaviors.But bank asset quality information disclosure of our country,which leads to the information becomes useless.For investors,it is unable to get information timely and completely to support the right investment decisions.On the basis of destination and description of the relevant theories,by analyzing the representative 10 commercial banks' current situation and development of asset quality and information disclosure from 2011 to 2015,China's commercial banks have been affected by the economic environment,macroeconomic policies and development strategies,which led to the slow growth of the asset scale,the decline in profitability.In the disclosure of information disclosure is due to the imperfect legal system,the related concept of bank's backwardness and other reasons,resulting in poor information quality supervision departments,the current disclosure standards lead to multiple bank disclosure caliber inconsistencies and other issues.Finally,the paper puts forward the corresponding countermeasures from the point of view of the state,the regulators and the bank,so as to ensure the security and liquidity of bank assets,bring higher profit and market value to the enterprise.All this make asset quality of the information disclosure system become better,facilitate the investors to make seasonable investment decisions.