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上市银行的信息披露有其自身的特殊性。首先,作为上市公司,它必须遵从证券市场信息披露的一般性要求;其次,作为商业银行,它还必须接受央行等银行监管机构的监管,按一些特定的行业要求进行披露。故而上市银行的信息披露制度呈现出一种双重约束的格局,其披露产物是多方面力量共同作用的结果。金融行业高风险性和公共性的特征,决定了上市银行的信息披露重点不仅包括一般上市公司常见的披露重点,而且特别关注一些风险因素。常见的商业银行风险包括信贷风险、流动性风险、市场风险和运作风险,而贷款和表外业务这两项业务又是银行风险的主要来源。
The information disclosure of listed banks has its own particularity. First of all, as a listed company, it must comply with the general requirements of information disclosure in the securities market. Second, as a commercial bank, it must also accept the supervision of the banking regulatory authorities such as the central bank and disclose it according to certain industry requirements. Therefore, the information disclosure system of listed banks presents a dual constraint structure. The disclosure of the product is the result of the joint action of various forces. The characteristics of financial industry’s high risk and publicity determine that the information disclosure focus of listed banks includes not only the common disclosure focus of listed companies but also some risk factors. Common commercial bank risks include credit risk, liquidity risk, market risk and operational risk, while both loans and off-balance sheet business are the main sources of bank risk.