Research On Accounting Information Disclosure Of Listed Commercial Banks In China Based On Basel ?

China's banking industry is relatively closed,and the transparency of management is low.It's easy to produce information of asymmetry phenomenon.On the one hand,this feature may reduce the investor's investment decision-making.On the other hand,it may increase the regulatory difficulties of regulators.In order to promote the steady development of commercial banks,many countries have developed a number of policies and documents for the purpose of regulating the banking accounting information disclosure standards.Because of "Basel ?",China's banking industry gets a new mind to enhance the level of accounting information.However,China started late on banking industry and the stage of development is different from abroad.We can not directly apply foreign disclosure standards.During the 13th Five-Year Plan period,we will promote reform of the supply front and the five priority tasks(address overcapacity,reduce inventory,deleverage,lower costs and bolster areas of weakness)to develop our economics.By the end of 2015,the People's Bank of China has proposed the establishment of a macro-prudential assessment(MPA),with 14 regulatory indicators on the implementation of macro and macro dynamic supervision of banks.The banking industry must improve the accounting information disclosure firstly to deleverage.Based on the theoretical basis and literature of commercial bank accounting information disclosure,we researched the content and the standard of the accounting information disclosure,and analysis of Chinese five listed commercial banks.There are some problems.The disclosure of the content is not specific,the disclosure standards are not clear,and the disclosure mechanism is not sound.The reason is that the unsound China's information disclosure system,lack of external supervision,scant demand of external information needs,unsatisfactory of bank management capacity and technical level,and the deficient of employee awareness and capacity.In order to clear disclosure standards,this paper analyzes the structure of accounting information disclosure of listed commercial banks from the aspects of disclosure system and content,and draws up the quantity standard.In order to promote the standard of accounting information disclosure,from the perspective of regulatory mechanism and market constraint mechanism,the author analyzes the measures that guarantee the normal operation of the accounting information disclosure mechanism of commercial banks.First,we must strengthen the financial supervision and market constraints.The regulatory authorities need to strengthen cooperation.If the information is not disclosed in accordance with the provisions,it is necessary to give severe punishment.Second,relevant self-discipline organizations should carry out regular inspection and training.Third,we need to establish a complete and sound information disclosure legal system.Then all types of commercial banks can be classified according to the information disclosure level.Fourth,as the main financial market transactions,commercial banks should strengthen their own construction.In order to test the application of accounting information disclosure effect,the annual report analyses of Bank A is used as example.Comparatively,accounting information disclosure of Bank A can not fully meet the regulatory requirements,such as lack of timeliness,lack of adequacy,lack of authenticity.Also,some regulatory indicators are not up to standard.The author analyzes the reasons and puts forward the specific opinions on the existing problems.First,Bank A should establish and improve the bank accounting information disclosure system.Second,Bank A should improve the bank management ability.Third,Bank A need cultivate talents.At last,the external supervision should be strengthened.