【作者】 王云奖；

【导师】 王斌；

【作者基本信息】 苏州大学 ， 法律， 2003， 硕士

【摘要】 实施商业银行信息披露制度是国际上银行监管的惯例。从法律角度探析银行业信息披露的监管问题对完善我国金融和证券市场的信息披露制度、促进银行体系和整个国民经济的稳定与发展具有重大意义。 本文运用比较方法从巴塞尔委员会、有关国家和地区关于银行信息披露的规定和做法入手探讨了银行业信息披露的特点、主要内容及我国银行业在信息披露方面的不足。 本文在得出结论——我国银行业透明度低主要是因为与国际标准不接轨的同时，对《商业银行信息披露暂行办法》的修改提出了扩大其适用范围、增加及时性等原则、提高披露频率与推动我国会计制度国际化等几点建议。更多还原

【Abstract】 Enforcing the information disclosure regulations of commercial banks is an international usual practice in bank supervision. The study of regulation on the information disclosure in legal perspective have great effect on improving the information disclosure mechanism of bank and securities markets and promoting the stability banking system and our country’s economy situation.The relevant regulations and practices of Basel Committee and other nations in this article, discusses the characteristics and the content as well as the shortages of information disclosure of ours’ banking system, by means of comparing.Through the above analysis, we got a conclusion that the main reason of the weak transparence in our country’s banking system the correspondence with the international standard. At the same time, some suggestions on enlarging the applying scope of the amendment of Provisional Regulation on Information disclosure of Commercial Banks, adding the principle of simultaneousness, enhancing the frequency of disclosure and stimulating the internationalization of our country’s accounting system are also provided.更多还原