Research On The Issue Of Accounting Information Disclosure Of City Commercial Banks In My Country

As the core of finance,commercial banks have a unique position in the modern economy and play a special role.In recent years,with the reform of China's financial system and the continuous innovation of financial instruments,the financial risks faced by commercial Banks are becoming more and more complex.This requires that in the new situation,commercial banks must improve the means and methods of disclosure of accounting information and increase the transparency of disclosure.City commercial banks serve small and medium-sized enterprises and urban residents.At the same time,they play an indispensable role in local economic development and gradually become an increasingly important part of China's financial system.As a result,improving the quality of city commercial bank accounting information disclosure,is necessary for maintaining the lawful rights and interests of investors and creditors,is a powerful guarantee for financial market stability and local economic development,and it is also an important way to enhance the competitiveness of urban commercial banks.Therefore,the study of the information disclosure of city commercial banks and the improvement of the quality of information disclosure have become important issues that must be solved urgently by China's city commercial banks,the China Banking Regulatory Commission and other relevant agencies.In this paper,data analysis method is used to discuss the related issues of accounting information disclosure in city commercial banks according to the general idea of asking questions,analyzing problems,and solving problems.First of all,the bank of Beijing is selected as the research object.Based on the annual report of the bank of Beijing,it finds that there are problems such as untimely disclosure,unreal contents and incomplete contents.Then,after in-depth analysis,the factors that cause these problems are generally divided into three aspects: legal system,supervision system and bank management level.At last,according to these factors,the countermeasures to improve the disclosure of accounting information in China's city commercial banks were proposed.Through the research of this paper,we hope to standardize the accounting information disclosure behavior of city commercial Banks,protect the legitimate rights and interests of information users and maintain the stability of financial market.