Research On Chinese Commercial Banks' Information Disclosure Under Basel Accord

Finance is the core of modern economy, while banking is the corn of finance. Commercial banks are special industries that deal in money .Because of bank's unusual positions and roles in the economic society, especially under the international circumstances that financial crisis are frequent and the innovation of financial instruments are fast, the accounting information disclosure of commercial banks is becoming more and more complicated and important. However, at present, there are some problems in the accounting disclosure of Chinese commercial banks, for example, the information is not true and adequate, and the form is substandard. Compared with international criteria of information disclosure, ours is at a lower level. So how to improve ours level and narrow the gap, have become the problems that must be studied and solved.This article consists of seven chapters. First, the article introduced the significance of picking up this subject, and the current situation of domestic and foreign. Then after introduced the basic theories of the commercial banks' accounting information disclosure, studied the basis of information disclosure theories from the angle economics, lay the foundation for the next demonstration. The third chapter is introduction of Basel Accord, and the significance of using the provision for reference in China is also concluded. The fourth chapter is demonstrative analysis of the current and existing problems of accounting information disclosure system of Chinese commercial banks. The fifth chapter is in view of the problems that proposal in the fourth chapter, deeply analyzed the causes of the mentioned problems. The sixth chapter put forward the suitable disclosure system for China's situation and gives the final suggestions.