Comparative Study On Accounting Information Disclosure Of Chinese And American Listed Banks

Since the 21 st century,with the continuous development of financial securitization,the financial market integration and innovation of financial tools listed commercial Banks is one of the great trend of development of the international financial industry.Once a bank is listed,it's important status in the national financial system and its close ties with the whole social economic field,has the extremely strong externality,the risk is also increasingly outstanding.The new Basel capital accord will be as one of the three pillars of financial regulation,market discipline comprehensive risk information disclosure of the listed bank,improve information disclosure transparency,the accounting information is the most desirable.The transparent accounting information will help the financial supervision department to timely and accurately discover the operational risk of each listed bank,strengthen the market binding force,and promote the stable.Thus,accounting information disclosure of listed Banks has received high attention internationally.In this paper,Stand in the perspective of regulators,this paper in a different system of bank information disclosure norms and the difference between actual implementation as a starting point,to our country and the United States listed Banks present situation of accounting information disclosure,find out the similarities and differences of both,to take its essence and discard the dregs,to perfect our listed Banks accounting information disclosure system,improve the competitiveness of banking industry in the international financial market in ChinaUpon logical structure,this article first to comb the literature of listed bank information disclosure,to explore listed bank information disclosure development degree and current deficiencies,on this basis,the selection of the United States as a frame of reference for specific analysis,Morgan bank with bank of China and the United States as sample,respectively,from financial statements and some important disclosure project,compare the similarities and differences between China and the United States,and find out the reasons of the existence of differences between Chinese listed bank.In the end,the author puts forward some Suggestions to improve the accounting information disclosure of listed Banks in China.Based on comparison results of comprehensive analysis,put forward the following countermeasures and Suggestions,one is to improve the financial reporting system of the listed Banks in China;it is to improve the listed bank,internal management and information disclosure mechanism;Three is regulators to effective market supervision function into full play.Hope the government,Banks and other relevant departments to formulate specific feasible operating measures,early formed with Chinese characteristics listed bank accounting information disclosure supervision system,a long way to go.