This paper wants to give some research on comparing banking regulatory report to financial report from the view of banking supervisors. It analyzes the same and different points of the banking regulatory report and financial report, the main aspect is finding the difference of these two kinds of reports.China's capital market is not well developed and the most important thing for supervisors of China is establishing mature supervision reporting system. The usual topics on banking supervision are mainly about supervision mode and risk control. There is seldem research on the banking regulatory report of developed contries and research from the point of accounting is even less. At the same time, there is seldem research on financial report from the point of supervision. Therefore, the research has strong practical meaning and creataivity.The objective of supervision report is making the supervisiors using it to examine wether the banks have reached the request of prudent supervision, showing unpublic information to the supervisors. It also makes the supervisors finding problems as early as possible during the period of field examination, outside auditing. The objective of financial report is showing information useful for users about company institution, operating performance and financial condition changes.The paper analyzes the theory of banking supervision objective and summarizes the banking supervision mode of different countries. It begins from the comparison objectives of banking supervision report and financial report. Using the American supervision report as an example summarizes the format, content and other aspects of these two kinds of reports. Since credit risk is the key reason for bankrupt and capital market surge and the key problem for the big four state owned banks is the high bad debt, the measurement and disclosure problems of loan is a very important aspect of banking supervision. The paper discussed the disclosure and measurement principles of American supervision institution. At the final part of the paper, from the point of cooperation of the Basel Committee with the International Accounting Standards Board, it gives research on the suggestion of accounting information disclosure published by the Basel Committee. The paper summarizes the continuing methods of banking supervision, the documents issued by the Basel Committee about information disclosure and the quality characters of the highly transparent information. It analyzes the sound practices for loan accounting disclosure, and compares the measurement and disclosure of loan with International Accounting Standards. |