城市商业银行信息披露问题研究

发布时间：2018-06-13 00:42

本文选题：城市商业银行 + 信息披露　；参考：《长安大学》2014年硕士论文

【摘要】：金融体系是现代经济的重要纽带，商业银行又是金融体系的核心行业。亚洲金融风暴和美国次贷危机的爆发告诫我们：银行业信息披露的透明度直接关乎一个国家金融系统的安全。巴塞尔委员会、国际会计准则委员会以及世界各国开始重视和关注银行业的信息披露，我国银监会和财政部也纷纷在颁布和修订银行信息披露制度方面做出了不懈的努力。作为银行业的重要组成部分，城商行服务于中小企业、城市居民的同时，在地方经济发展中也扮演着不可或缺的角色。随着金融体制改革的不断深化，监管部门对银行业的信息披露提出了更严格的要求，这对于改制、重组不久后的城商行来说，无疑是一项前所未有的挑战。在日益激烈的银行业竞争形势下，城商行要通过吸引更多的债务资本和权益资本，维持业务经营和提高社会影响力，必须面对信息公开披露的压力。在承担压力的同时，，城商行信息披露问题也逐渐突显出来。提高城商行的信息披露质量是维护投资者和债权人合法权益的必然要求，是金融市场稳定和地方经济发展的有力保证，更是提升商业银行竞争力的重要途径。因此，研究城商行信息披露问题，提高信息披露质量成为了我国城商行、银监会等有关机构亟待解决的重要课题。本文拟采用随机抽样法、对比分析法等研究方法，按照提出问题、分析问题、解决问题的总体思路，探讨城市商业银行信息披露的相关问题。首先，基于我国100家城商行的2012年年度报告，评价信息披露的实际现状，从中发现了城商行存在着披露不及时、内容不真实和不完整等问题。然后，经过深入分析，总结出导致这些问题产生的因素大体上分为我国法律制度、银行披露水平以及监督管理体系三个方面。最后，分别针对这些因素，提出能够完善我国城商行信息披露问题的对策。希望通过本文的研究，达到规范银行信息披露行为、保护信息使用者合法权益以及维护金融市场稳定的目的。
[Abstract]:Financial system is an important link of modern economy, and commercial bank is the core industry of financial system. The Asian financial turmoil and the outbreak of the U.S. subprime crisis warned us that transparency in banking disclosure is directly related to the security of a country's financial system. Basel Committee, International Accounting Standards Committee and countries all over the world begin to attach importance to and pay attention to the information disclosure of the banking industry. China's Banking Regulatory Commission and the Ministry of Finance have also made unremitting efforts in promulgating and revising the bank information disclosure system. As an important part of the banking industry, city commercial banks serve small and medium-sized enterprises, urban residents, but also play an indispensable role in the development of local economy. With the deepening of the reform of the financial system, regulators have put forward more stringent requirements for the disclosure of information in the banking sector, which is undoubtedly an unprecedented challenge to the city commercial banks after restructuring and restructuring. Under the increasingly fierce banking competition situation, city commercial banks must face the pressure of public disclosure of information if they want to attract more debt capital and equity capital, maintain business operation and enhance social influence. At the same time, the city commercial bank information disclosure is also gradually highlighted. To improve the quality of information disclosure of city commercial banks is an inevitable requirement for safeguarding the legitimate rights and interests of investors and creditors, is a strong guarantee for the stability of financial markets and the development of local economy, and is also an important way to enhance the competitiveness of commercial banks. Therefore, to study the information disclosure of city commercial banks and improve the quality of information disclosure has become an important issue to be solved urgently by the city commercial banks, the CBRC and other relevant institutions. In this paper, random sampling method, comparative analysis method and other research methods are used to discuss the related problems of information disclosure in urban commercial banks according to the general idea of putting forward problems, analyzing problems and solving problems. First of all, based on the 2012 annual report of 100 city commercial banks in China, this paper evaluates the actual situation of information disclosure, and finds out that the city commercial banks have some problems, such as the disclosure is not timely, the content is not true and complete, and so on. Then, through in-depth analysis, the author concludes that the factors leading to these problems can be divided into three aspects: China's legal system, the level of bank disclosure and the supervision and management system. Finally, in view of these factors, this paper puts forward the countermeasures to perfect the information disclosure of city commercial banks in our country. The purpose of this paper is to standardize bank information disclosure, to protect the legitimate rights and interests of information users and to maintain the stability of financial market.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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