商业银行信息披露监管研究
发布时间：2018-09-19 09:56
【摘要】：上个世纪末期,亚洲出现了大范围的金融危机,该金融危机凸显了当前世界范围内的商业银行信息大多数都存在不透明、不公开的严重问题,为了及时解决亚洲金融危机中所凸显出的问题,各国都先后制定了各自的商业银行信息披露监管制度及其监督机制。经过长期的实践之后,实践结果表明商业银行金融市场中存在信息不对称的程度越大就越有可能会降低商业银行金融市场的运行效率,只有及时对各大商业银行的信息披露进行监督核查,才可以减轻由此产生的冲突,维持良好的金融市场运营环境。综上原因,世界各国的金融监管当局都积极推进对银行信息披露监管传统模式进行改革,开始强调银行的信息披露机制建设,逐步规范银行的信息披露的透明度。 本文首先从分析会计信息披露的基本理论入手,回顾了商业银行会计信息披露的产生和发展及其所遵循的原则等；其次,分析了国内对商业银行会计信息披露规范体系的现状；从实践的角度,本文对商业银行会计信息披露存在的问题进行了剖析,银行自身方面,一是现有的产权制度落后,公司治理结构不完善,二是全面风险管理水平落后；银行外部环境方面,主要问题在于法律环境、中介监督职能环境、政府监督职能环境尚不完善。最后,本文分析了我国商业银行信息披露监管机制的发展现状及其存在的问题,并与国外先进的商业银行会计信息披露理论进行了对比研究,提出构建我国商业银行会计信息披露体系的政策建议：完善我国商业银行会计信息披露的法律环境；建立形式和内容规范统一的财务报告体系；统一风险信息披露标准；强化金融监管；完善独立审计机制；不断完善公司治理机制和风险控制机制。此外,考虑到我国商业银行经营管理水平的提升以及外部法规环境的改善还需要一段时间,应渐进式地推进商业银行会计信息披露的改进工作,使会计信息披露与我国商业银行风险与内控水平相适应,并逐步与先进商业银行的做法靠拢。
[Abstract]:At the end of the last century, there was a large-scale financial crisis in Asia, which highlighted the serious problem of opaque and undisclosed information in most commercial banks around the world. In order to solve the outstanding problems in the Asian financial crisis in time, all countries have formulated their own supervision system and supervision mechanism of commercial bank information disclosure. After a long period of practice, the results show that the greater the degree of information asymmetry in the commercial bank financial market, the more likely it will reduce the operational efficiency of the commercial bank financial market. Only by timely supervision and verification of the information disclosure of the major commercial banks can the conflicts arising therefrom be alleviated and a good operating environment of the financial market be maintained. To sum up, the financial regulatory authorities in the world are actively promoting the reform of the traditional mode of bank information disclosure supervision, and begin to emphasize the construction of bank information disclosure mechanism, and gradually regulate the transparency of bank information disclosure. This paper begins with the analysis of the basic theory of accounting information disclosure, reviews the emergence and development of the accounting information disclosure of commercial banks and the principles it follows, secondly, analyzes the current situation of the accounting information disclosure standard system of commercial banks in China. From the practical point of view, this paper analyzes the problems existing in the disclosure of accounting information in commercial banks. The banks themselves are: first, the existing property rights system is backward, the corporate governance structure is not perfect, and the other is the backward level of overall risk management; In terms of external environment of banks, the main problems lie in the legal environment, intermediary supervision function environment and government supervision function environment. Finally, this paper analyzes the current situation and existing problems of information disclosure supervision mechanism of commercial banks in China, and makes a comparative study with the advanced accounting information disclosure theory of foreign commercial banks. This paper puts forward some policy suggestions for the construction of accounting information disclosure system of commercial banks in China: perfecting the legal environment of accounting information disclosure of commercial banks in China, establishing a unified financial reporting system with standardized forms and contents, unifying the risk information disclosure standards, and establishing a unified financial reporting system for commercial banks in China. Strengthen financial supervision; perfect independent audit mechanism; constantly improve corporate governance mechanism and risk control mechanism. In addition, considering that it will take some time to improve the management level of commercial banks and the improvement of the external regulatory environment, we should gradually promote the improvement of accounting information disclosure in commercial banks. The disclosure of accounting information is compatible with the level of risk and internal control of commercial banks in our country, and the practice of advanced commercial banks is approached step by step.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.43
本文编号：2249799
[Abstract]:At the end of the last century, there was a large-scale financial crisis in Asia, which highlighted the serious problem of opaque and undisclosed information in most commercial banks around the world. In order to solve the outstanding problems in the Asian financial crisis in time, all countries have formulated their own supervision system and supervision mechanism of commercial bank information disclosure. After a long period of practice, the results show that the greater the degree of information asymmetry in the commercial bank financial market, the more likely it will reduce the operational efficiency of the commercial bank financial market. Only by timely supervision and verification of the information disclosure of the major commercial banks can the conflicts arising therefrom be alleviated and a good operating environment of the financial market be maintained. To sum up, the financial regulatory authorities in the world are actively promoting the reform of the traditional mode of bank information disclosure supervision, and begin to emphasize the construction of bank information disclosure mechanism, and gradually regulate the transparency of bank information disclosure. This paper begins with the analysis of the basic theory of accounting information disclosure, reviews the emergence and development of the accounting information disclosure of commercial banks and the principles it follows, secondly, analyzes the current situation of the accounting information disclosure standard system of commercial banks in China. From the practical point of view, this paper analyzes the problems existing in the disclosure of accounting information in commercial banks. The banks themselves are: first, the existing property rights system is backward, the corporate governance structure is not perfect, and the other is the backward level of overall risk management; In terms of external environment of banks, the main problems lie in the legal environment, intermediary supervision function environment and government supervision function environment. Finally, this paper analyzes the current situation and existing problems of information disclosure supervision mechanism of commercial banks in China, and makes a comparative study with the advanced accounting information disclosure theory of foreign commercial banks. This paper puts forward some policy suggestions for the construction of accounting information disclosure system of commercial banks in China: perfecting the legal environment of accounting information disclosure of commercial banks in China, establishing a unified financial reporting system with standardized forms and contents, unifying the risk information disclosure standards, and establishing a unified financial reporting system for commercial banks in China. Strengthen financial supervision; perfect independent audit mechanism; constantly improve corporate governance mechanism and risk control mechanism. In addition, considering that it will take some time to improve the management level of commercial banks and the improvement of the external regulatory environment, we should gradually promote the improvement of accounting information disclosure in commercial banks. The disclosure of accounting information is compatible with the level of risk and internal control of commercial banks in our country, and the practice of advanced commercial banks is approached step by step.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.43
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