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商业银行是金融业的重要组成部分,在当前经济全球化背景下,商业银行逐渐成为经济运行的一个核心环节。商业银行会计信息披露的问题,是一个关乎金融业稳定性,降低金融系统波动的重要问题。而且良好的商业银行会计信息披露系统,能大大提高金融违规成本,减少金融违规行为。商业银行的信息披露及其监管制度,已经成为全球金融业的发展趋势。随着我国众多的商业银行逐步上市成为公众企业,以及我国金融国际化程度不断提高,我国当前的商业银行会计信息披露制度已经严重滞后。发掘商业银行会计信息披露监管中的问题,探索其发展方向,成为十分有意义的命题。本文在总结我国当前商业银行会计信息披露监管存在的一系列问题的基础上,试图探讨商业银行会计信息披露监管问题的发展方向和具体措施。
Commercial banks are an important part of the financial industry. Under the current economic globalization, commercial banks have gradually become a core part of the economic operation. The issue of accounting information disclosure of commercial banks is an important issue concerning the stability of the financial industry and the fluctuation of the financial system. And a good commercial bank accounting information disclosure system, can greatly improve the cost of financial violations, reduce financial irregularities. The information disclosure and supervision system of commercial banks have become the development trend of the global financial industry. With many commercial banks in our country getting listed as public enterprises step by step and the internationalization of finance in our country getting higher and higher, the current system of accounting information disclosure of commercial banks in our country has lagged far behind. To explore the problems in the regulation of accounting information disclosure of commercial banks and to explore their development direction has become a very meaningful proposition. On the basis of summarizing a series of problems existing in the regulation of accounting information disclosure in current commercial banks in our country, this paper attempts to discuss the development direction and specific measures for the supervision of accounting information disclosure in commercial banks.