Currently,as the continuous development of China's Finance system reform and the technological enhancement of Internet,there are more and more financial innovation products brought out in China.Because of the pursuit of profit,commercial banks tend to increase income by developing the off-balance sheet business.From the aspect of creditors and investors,they will pay more and more attention to off-balance sheet business of commercial banks.On the other hand,the risk of off-balance sheet business can be delivered to the balance sheet under specific conditions.However,the off-balance sheet business is not so transparent that hard to monitor.From the aspect of regulators,it is not conducive for data collection and macro-control.In order to safeguard the basic rights of stakeholders and meet requirements of regulatory institution,the information disclosure requirements for the off-balance sheet business of China's commercial banks is also more.The study on the disclosure of information in China's bank started relatively late with respect to foreign countries.This paper analyses the disclosure situation of China listed commercial banks through authenticity,accuracy,completeness,comparability,timeliness and other aspects.And the paper then sums up the problems of China listed commercial banks regarding off-balance sheet business disclosure,and puts forward proposals.Finally we can find the case analysis of Z Bank in order to conduct a detailed analysis for further study. |