金融创新业务的会计信息披露分析-会计学专业论文.docxVIP

万方数据 万方数据 A Research on Accounting Information Disclosure of Financial Innovation Business Abstract As financial innovation business in commercial banks becomes more and more popular, financial innovation business which has characteristics like integration, network technology and easy to imitation not only brings the profits for commercial banks, but also carries risks. While the phenomenon of domestic commercial banks only care about innovation, ignore the management is seriously, the risk happened in the process of the business has increased. And effective supervisory measures have not built for the financial innovation business, so how to reduce the risk of financial innovation business in commercial banks is prove to be the most urgent problem. Based on theories and achievements about commercial bank innovation business and accounting information disclosure, and also the current situation of the financial innovation business in the bank, the article studies the problems of accounting information disclosure in these businesses. Article selects five financial innovation businesses which are widely practiced in our commercial banks and analysis the risk, according to the disclosure of these businesses that published in 3 years’ annual report, finding the problems in commercial bank accounting information disclosure. Such as accounting information disclosure is not uniform in content and form, our standards is different from international standards, poor correlation and low disclosure level. These problems not only reduce the information comparability between commercial banks, but also can’t satisfy external users’ information needs. Unperfect information disclosure system is the fundamental cause of the problems, the innovation is the direct cause of the problem, in addition information users’ poor demand and commercial banks’ poor management will also bring out the problem of incomplete accounting information disclosure content. For these reasons, th