我国商业银行信息披露问题研究

【作者】 付强；

【导师】 张强；

【作者基本信息】 湖南大学 ， 金融学， 2002， 硕士

【摘要】 及时、有效的信息披露不仅是有效银行监管的重要部分，也是促进银行提高经营绩效的重要推动力。加强银行系统运作的透明度已成为国际银行业的共识，我国急需建立完善的商业银行信息披露制度。 本论文从信息经济学和现代金融理论相结合的角度，分析了国内外商业银行的信息披露现状，论证了信息披露在金融发展中的作用，并研究了中国的商业银行信息披露的制度性和技术性内容。 本论文由四章组成。第一章商业银行信息披露的理论基础，研究了商业银行信息不对称问题、信息披露的作用以及信息披露的成本效益；第二章考察分析了国内外商业银行信息披露的状况；第三章我国商业银行信息披露建设构想，研究了我国商业银行信息披露的构建原则、主要内容、基础条件的培育以及商业银行信息披露中的会计改革和监管当局作用的发挥问题；第四章结论。更多还原

【Abstract】 Timely and valid information disclosure mechanism is not only the important part of effective bank supervision, but also the important impetus to performance improvement of bank operation. Heretofore, to strengthen the transparency of bank system operation has gained general acceptability all over the international bank industry, perfect information disclosure system are herewith importunate to be established in China accordingly.From the combinative perspective of information economics and contemporary financial theory, this thesis makes analysis of the status quo of information disclosure of commercial bank domestic and overseas, demonstrates the role of information disclosure mechanism in finance market development, and also investigates the institutional and technical content of information disclosure mechanism in Chinese commercial bank.This thesis consists of four chapters. The first chapter is Theory Foundation of Commercial Bank Information Disclosure, which investigates information asymmetry problems in commercial bank, and the effect and cost-benefit of information disclosure mechanism. The second chapter reviews the information disclosure of international commercial bank industry and Chinese Commercial Bank. The third chapter is Comprehensive Thought of Chinese Commercial Bank’s Information Disclosure System Construction, which researches the basic construction principals, primary content, and the element construction condition’s cultivation of Chinese commercial bank’s information disclosure system. In the third chapter, the reforms of accounting system of Chinese commercial bank and the function of bank supervision are also construed. The fourth chapter is conclusions.更多还原