The Exterior Regulation Of Account Information Disclosure Of The Public Commercial Bank Of China

Finance is the core of modern economy. Therefore, banks are considered as the core of the financial industry. With economic globalization developed, the reform of the financial system in China has been innovated gradually and extensively. The commercial banks who are the members of listed companies have improved their government structures, in order to meet the challenge, since the three-year protection period of joining the World Trade Organization. Meanwhile, these banks lay a solid foundation to face the competition in the international capital markets with the foreign investment interacting. Listed commercial banks are the special companies for operating funds, which have the characteristics of high risks of adventures and sensitivity. Therefore, the commercial banks, occupies not only an important position in a country's financial system, but also are closely connected with the social and economic areas. According to the features mentioned above, they determine the banks will be located in a bad position, under the influence of external factors, which will lead to effect on the normal movement of the national economic growth, and the stability and unity of the whole society.However, according to the appraisal of securities investors, certified accountant, securities supervision department, it is seriously in present disclosure of information of listed company of our country. If we didn't supervise disclosure of information of listed company, and let the inadequate and phony information spread the whole securities business, it would be injurious to the users and lead to make them doubt about the truth of the information. Intimately, because of this reason, it will affect the normal operation of the securities market, and even do harm to the national economy as a whole. Therefore, it is an important and urgent task for us to how to improve the listed commercial bank accounting information disclosure system and its external monitoring mechanism, in the circumstances of the current sub prime mortgage crisis by the United States triggered a global economic crisis environment. In order to reach the goal, the thesis adopts standardize research methods, and follow the theory and practice of the principle of combining. Firstly, it is illustrated the definition of the listed commercial bank accounting information disclosure external supervision. And is elaborated on establishing an efficient and specific national condition of the system, are basing on the information asymmetry theory, the incompleteness of the Law Theory, the Effective Capital Market Theory and the public interest theory. Secondly, it is discussed on the three aspects of judicial, administrative, and social supervision. Thirdly, it is dedicated to the research of the significant towards the Basel Committee on Banking Supervision of the Bank of accounting information disclosure requirement. By combined with the U.S. accounting information listed commercial banks advanced experience, it draws a conclusion that our country can learn learn its experience. Finally, it proposes the relative suggestions with regard to the problems existing in listed commercial banks.