我国商业银行信息披露制度的研究.pdf

摘 要 信息披露是银行治理结构完善的一个关键环节，是确保建立公平、公正、公开市场的 根本前提。金融业的发展及其风险的防范与信息披露息息相关。从经济学理论上来说，由 于不对称信息和金融脆弱性的影响，为了对债权人进行有效的保护，必须对商业银行的信 息披露进行制度性的规定。实施商业银行信息披露制度是国际上银行监管的惯例。巴塞尔 委员会作为国际银行信息监管领域最重要的组织，近年来就银行监管问题发布了一系列的 标准、原则和建议，其中以 2001 年颁布的新协议为主。目前，我国商业银行信息披露远 远没有规范化，与国际上通行的信息披露标准还存在很大的差距，尤其在披露的信息质量 方面与发达的巴塞尔协议国家存在较明显的差距。这种状况与相关制度建设不完善有关， 也是商业银行自身治理结构、内控制度、经营管理水平的反映。本文认为应以巴塞尔委员 的信息披露规则为指导，借鉴美、新、日、香港的成功经验，逐步构建多层次的信息披露 体系，严格强制性披露，鼓励自愿性披露，完善我国商业银行信息披露制度。 关键词：商业银行；信息披露制度；巴塞尔新资本协议 I Abstract The disclosure of information is a foundation stone of the supervisory system of the financial market, and the basic prerequisite of guaranteeing to set up fair, fairness, open market. The development of financial circles and strict precaution of the risk are closely linked with disclosure of financial information. Basic on the economic theory, since the effect of the asymmetrical information and the financial vulnerability, in order to protect the creditor effectively, the disclosure of information of the commercial bank must be system stipulated. Introducing commercial bank message, to announce the system is that the international is attend the usual practice that the bank supervised. The “Basel commission” supervises the most significant organization of territory as the international bank, in the past few years the bank supervises the problem and releases a series of criterions、Rule and proposal, The fresh in it with 2001 is give priority to. At present, the main problems in the information disclosure of Chinese commercial banks are untruthfulness, insufficiency, and disunity, etc. Compared with international criteria for information disclosure, ours is a lower level. Especially the quality of the disclosed