我国非上市商业银行财务信息披露问题研究.docVIP

第 PAGE 11 页（共 NUMPAGES 11 页） 我国非上市商业银行财务信息披露问题研究 中文摘要：商业银行作为特殊的企业，其财务信息的公开披露具有特殊的意义。银行财务信息披露是强化对商业银行的市场约束，提高商业银行透明度的重要手段，它关系到金融体系透明度、金融系统安全性和稳定性等重大问题，是近年来国际金融监管领域的工作重点之一。财务信息的披露有助于银行的投资人、存款人和相关利益人了解商业银行的财务状况、风险状况、公司治理和重大事项等信息，分析判断商业银行的经营状况和风险状况，维护自身利益。在全球银行业的“基本法”《新巴塞尔协议》当中，信息披露已被纳入作为重要内容，并成为新巴塞尔协议第三支柱“市场约束”的核心。然而，与监管机构和国际接轨的监管理念相比，国内非上市商业银行在信息披露方面整体的跟进步伐显得有些滞后和力不从心。本文从我国商业银行会计信息披露的意义入手，分析非上市商业银行信息披露的现状及存在的问题，同时与国际先进的会计信息披露要求作对比并找出差距，进而探讨我国非上市商业银行信息披露制度的改进措施。 关键词：商业银行 财务信息 信息披露 Abstract: As special enterprise, the commercial bank’s public disclosure of its financial information is particularly significant. The disclosure of financial information is an important way of strengthening the market discipline of commercial bank and enhancing its transparency. It concerns with many significant issues like the transparency, safety and stability of financial system, which is one of the focuses in the international financial regulation work in recent years. The disclosure of financial information facilitates the investors, depositors and stakeholders to know more about the financial condition, risk status, corporate governance and other important issues of commercial bank, thus they can protect their own interests based on the analysis and estimation of bank’s running condition and risk status. In Basel II, which is a basic law of international banking industry, the disclosure of financial information has been included as an important part and the center of its third pillar market discipline. However, compared with the regulatory philosophy which makes regulators meet the international standard, domestic non-listed commercial banks lag behind and unable to follow the overall step. This thesis aims at analyzing the current situation and existing problems of the information disclosure in domestic non-listed commercial banks by firstly discussing the significance of disclosing accounting information of domestic commercial banks. In addition, by comparing and contrasting the in