The Research Of Commercial Bank's Credit Risk Management To Improve The Effetiveness Of The Information Disclosure Of Loans

Today's banking system is constantly in development, the outside world wants to understand a basic channel for the bank by the bank disclosed that the accounting information. Therefore, the Bank provided timely and effective information disclosure is to promote the bank to improve performance and enhance the way for effective banking supervision. In recent years many scholars of Commercial Bank Exposure in accounting information to make a lot of research, drawn from various points of view have no doubt reveal the commercial banks in the disclosure of accounting information, accounting information is untrue, inadequate and imperfect problem and the objective from the subjective factors of the bank or the quality of accounting information distortion, some of the reasons, and some made a number of proposed measures and solutions. I believe that the Bank Accounting Information Distortion The main reason is that banks operating in their own importance in the disclosure of accounting information not the social and economic importance of the whole, and not the establishment of good internal risk management and external regulatory mechanisms. Therefore, this paper focuses on a commercial bank in the disclosure of the existence of false accounting information, inadequate, imperfect, through the analysis of the case put forward on how to establish a good credit risk management of commercial banks to improve disclosure of loan information.This article is divided into six parts, the main contents are as follows:The first chapter is an introduction, describes the background, the purpose and logic of ideas and research methods. Information disclosure is the basic regulatory regime is to ensure establishment of a just, fair and open market fundamental premise. Bank as a special kind of industry, their full and effective disclosure of information can have far-reaching significance, but in China's commercial banks to establish a modern commercial banking system in the process of accounting information are still inadequate, incomplete, untrue and a series of problems, so how to improve the disclosure of accounting information of commercial banks, is now the urgent need to address important issues. Among them, the risk of information disclosure of commercial banks is the most important. Disclosure of the Basel Committee proposed requirements, liquidity risk, market risk, credit risk, operational risk, some risk is the risk of banks to disclose information should be included. However, comparison of the information published by commercial banks, the disclosure of risk information there is much to be desired, especially for the risk information in the disclosure of credit risk and market risk very little, only little quantitative information, but basically there is no qualitative information. Therefore, through the establishment of a scientific and rational management of credit risk, loan information to ensure the true and useful.Chapter two is the literature review section, mainly on the existing loans disclosure of relevant literature point of view, and credit risk management-related literature, including documents related to credit risk management literature review is divided into foreign and domestic literature review, and finally The author views on the evaluation of relevant literature.Chapter three narrates the information disclosure of commercial bank's lending status. First, from the BaselⅡnorms on disclosure of loan information, loan information related to international accounting standards and disclosure norms on loans of commercial banks to standardize information disclosure of the three specifications are presented separately in different credit risk under the scope of the disclosure minimum requirements and standards. Finally, the chapter on information disclosure of commercial bank loans analyzed and discussed the current situation, analyzes the information disclosure of commercial bank loans by a series of problems, such as the disclosure of accounting information is untrue, inadequate disclosure of accounting information, the disclosure of inadequate disclosure of accounting standards and regulatory mechanisms are inadequate and so on.Chapter four deals with a disclosure of loan information in the credit risk. At present the risk of widespread bank credit stock of the sharp rise in bad loans, and the incremental risk of the loans continue to accumulate, the capital adequacy ratio and lower bad debt reserve fund loans, asset-liability ratio situation is not ideal, chaotic behavior of bank management, and many problem. Because of these many problems, which reveals the state of credit risk disclosure of the necessity and importance of information disclosure on credit risk of the development of financial markets, the positive role of credit. Finally, the true credit risk of the full and timely disclosure of information necessary to establish scientific credit risk management, under which the credit is proposed to establish a scientific necessity and importance of risk management. Establish scientific and reasonable credit risk management system is to ensure that loans accounting information is true and useful critical condition. Meanwhile, credit risk management system is the basis for loans accounting for loan accounting recognition, measurement and disclosure to provide the basis and control of security. The final analysis of this chapter by the U.S. subprime mortgage crisis, China's commercial banks in credit risk management in the problems exposed.Chapter five is based on case studies of credit risk management effectiveness of the disclosure of loan information, this chapter analyzes the three major banks (Heilongjiang of a state-owned commercial banks, U.S. small and medium commercial banks and HSBC Holdings Co.) credit risk management, should be obtained how to establish scientific credit risk management in order to achieve the effectiveness of the disclosure of credit information.Chapter six is the conclusion of the study, first case based on the previous chapter for the analysis of the three banks, which should be easy and then summed up China's commercial banks to strengthen credit risk management, followed by another from the U.S. subprime mortgage crisis should come to China's commercial banks establishment of credit risk management in China.The main contribution of this paper is the analysis of information disclosure by commercial banks on the basis of the problems, through practical case reached the banks how to build a scientific and effective credit risk management has reached the effectiveness of the disclosure of loan information. First of all, not only commercial bank loans to find the information disclosure of the existence of some problems, such as:1, the disclosure of accounting information is untrue; 2, the disclosure of accounting information is not sufficient; 3, inadequate disclosure of accounting standards; 4, the disclosure regulation mechanisms are inadequate and so on. Followed by the U.S. subprime mortgage crisis has found a commercial bank credit risk management of existing problems, such as:1, a sharp rise in the stock of bad loans and the incremental risk of the loans continue to accumulate; 2, the capital adequacy ratio and loan stay low reserve account; 3, the proportion of assets and liabilities position is not ideal; 4, chaotic behavior of bank management and many other issues. Commercial bank credit in China is still in the standardization of information disclosure stage, ought to learn from foreign experience, and should issue a set of systematic disclosure of credit information, normative documents, standards and improving our strong credit information disclosure, it play its due role.