中国商业银行会计信息披露制度研究

发布时间：2018-06-20 02:05

本文选题：会计信息披露 + 制度　；参考：《吉林财经大学》2013年硕士论文

【摘要】：经济的发展带动着会计的发展,会计是一种国际性的商业语言，它能够通过特定的职业方式传递着会计主体在经营中的信息，能够反映出经济的赢利，也体现了现代金融经济的核心任务是十分重要的。因此，对于会计的信息要被要求着有着较高的透明度，披露信息要做到透明度高才能够避免金融危机的发生。现在我国的国有银行有工行、建行和农行，这些商业银行的上市成功对我国银行发展有着重要意义，但是我国银行在窥觊制度信息披露方面还十分落后。因此会计信息披露就显得尤为重要。这不仅仅代表着商业银行自身的发展需要进行透明度的披露，还对加强内部管理起到重要作用。能够作为监督和管理的依据。最近几年以来。我国在商业银行会计信息披露方面取得了很大的成就，相关的法律法规和政策都出台，要求落实信息披露情况。但是除此之外我们应该也进行反省，现在我国的银行信息披露情况和巴塞尔委员会的要求存在着非常大的距离。现在我国银行信息的披露情况和社会的情况以及金融发展的情况已经不太适应了，，这样下去就会给银行的管理以及社会的实际监督带来了一定的困难。
[Abstract]:The development of economy drives the development of accounting, accounting is an international business language, it can transmit the information of accounting subject in operation through specific professional way, and can reflect the profit of economy. Also reflected the core task of modern financial economy is very important. Therefore, accounting information should be required to have a high degree of transparency, disclosure of information to achieve transparency in order to avoid financial crisis. At present, the state-owned banks of our country have ICBC, CCB and Agricultural Bank. The successful listing of these commercial banks is of great significance to the development of Chinese banks, but the banks of our country are still very backward in peering at the disclosure of system information. Therefore, the disclosure of accounting information is particularly important. This not only represents the development of commercial banks need transparency disclosure, but also plays an important role in strengthening internal management. Be able to serve as a basis for supervision and management. In recent years. In China, great achievements have been made in the disclosure of accounting information in commercial banks, and relevant laws, regulations and policies are issued, which require the implementation of information disclosure. But in addition to this, we should also reflect that there is a very big gap between the information disclosure of banks in our country and the requirements of the Basel Committee. At present, the disclosure of bank information in our country, the social situation and the situation of financial development have not been well adapted, which will bring some difficulties to the management of the bank and the actual supervision of the society.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.33

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