我国商业银行信息披露制度的现状、问题和设想.doc

我国商业银行信息披露制度的现状、问题和设想 摘 要 我国商业银行业的信息披露长期存在着信息披露不充分、不真实、披露形式不规范、披露标准不统一等诸多弊病，这种现状已远远不能适应我国不断发展的社会主义市场经济和金融发展的趋势，特别是随着金融开放程度的进一步扩大以及加入世界贸易组织（WTO），金融竞争日益激烈，我国商业银行信息披露问题亟待研究解决。本课题研究成果以规范研究和实证分析为基础，首先深入研究了当前国内外关于信息披露的各种理论观点，进而介绍了巴塞尔委员会对商业银行信息披露的要求;其次在重点探讨和剖析了现阶段我国银行业信息披露的现状和存在的问题、原因，在研究分析的基础上，提出了适合我国国情的商业银行信息披露制度的构想和设计，并对国外和国内信息披露制度进行比较;第三从商业银行信息披露制度应遵循的原则分析如何完善我国商业银行信息披露制度；第四切合实际提出有利于完善我国商业银行信息披露制度的对策建议及设想，优化和完善我国商业银行信息披露。 关键词:商业银行，信息披露，银行监管 Our country commercial bank information disclosure system present situation, problems and ideas Abstract Our commercial banking information disclosure of the long-term exist inadequate disclosure of information, not true, forms, disclosure standards, such as far cannot adapt to our situation has been developing socialist market economic and financial development, especially with the trend of financial openness and accession to the world trade organization (WTO), increasingly fierce competition, the financial information disclosure of commercial Banks in China to study and solve problems. This research achievements in research and empirical analysis, the first in-depth research on information disclosure and various theories, and then introduces the Basel committee on the commercial Banks information disclosure requirements, Secondly in discusses and analyzes the present situation of Chinas banking information disclosure and the existing problems and reasons, in the research on the basis of analysis of the situation in China, this paper proposes the commercial Banks information disclosure system and design, The third from the commercial Banks information disclosure system should follow the principle of how to improve the analysis of information disclosure of commercial Banks in China, The fourth practical to forward information disclosure of commercial Banks in China, and the countermeasures to optimize and improve the information disclosure of commercial Banks in China. Key Wbrds：Commercial BanksInformation disclosure，The Prud