| Since 2011, People's Bank of China raised the bank deposit to reserve ratio of the one month frequency of the major banks continue to shrink the money supply to control rising inflation, the CPI·index and the severe situation. In this case, the bank's lending volume has been largely limited, the daily bank loan approval been more strict, in order to achieve the reduced level of lending to achieve maximum profit. At the same time, the stock market in Mainland China in 2011 also carried out one round after another round of volatility and ups and downs, listed commercial banks in the monetary tightening in the case if you want to receive from an investor's money into your pocket, you need to produce a more perfect report to investors, and this report is an important way and means to information disclosure of listed commercial banks in. Only focusing on all aspects of information disclosure in the public can the listed commercial banks in order to have a good reputation, and investors are willing to make a real investment for the listed commercial banks, and to ease the position of the problem.The disclosure of China's banking industry began in the late 80s,20th century, Shenzhen Development Bank's public offering of shares to information disclosure of listed commercial banks began. Since then, China's commercial banks listed on the information disclosure system from scratch, constantly enriched and perfected, so far has formed a relatively complete system.Internationally, at present, developed countries have fully implemented the new Basel Capital Accord, with new theories and models in their daily work for the bank's risk assessment and the data of the measurement, disclosure. And in December 2010, the Basel Committee adopted a new regulatory capital agreement on a capital and core capital ratio and other indicators of a higher demand. The agreement is expected to be implemented in countries beginning in 2013.And our performance in this area is very backward, the Chineses Banking Regulatory Commission (CBRC) is expected six original Basel bank (Bank of China, Industrial and Commercial Bank, Agricultural Bank, Construction Bank, Bank of Communications, China Merchants Bank) at the end of 2010 started the new Basel Capital Accord, and from a practical standpoint, most banks still in state of readiness, has not really started. This third edition of China's implementation of the Basel Capital Accord (Basel III) caused a great impact, after all, not yet implemented the new Basel Capital Accord (Basel II) on the span to the implementation of Basel III in terms of theoretical understanding or on the actual model used for both a not an easy task.This article will use the first method of statistical analysis of research on China's listed commercial bank accounting information disclosure are analyzed; Second, comparative analysis, by international commercial banks, comparative analysis of accounting information disclosure, and draw relevant conclusions and inspiration; the third is the status quo of China's advanced experience of the perfect combination of China's commercial banks accounting information disclosure system put forward a reasonable proposal.This basic framework is as follows,The first part, Introduction. The article the research background, topics of significance, literature review and research methods so a brief exposition and introduction of information disclosure of listed commercial banks associated theoretical basis.The second part, introduced domestic and foreign commercial banks listed by the information disclosure system and relevant laws and regulations specified in the relevant contents of the file.The third part, specifically domestic and foreign commercial banks listed on the disclosure of information on the status quo, and thus find the information of listed commercial banks to disclose the gap.Part IV, for the improvement of China's listed commercial bank information disclosure system put forward corresponding countermeasures.This article focuses on fully understanding the Basel Committee on Banking requirements of accounting information disclosure on the basis of drawing on the experience of Western countries to explore China's listed commercial banks accounting information disclosure and regulatory problems, proposed the establishment of China's listed commercial banks accounting information disclosure and regulatory regime. In the current economic situation, full convergence of listed commercial bank supervision and management system has undergone major changes, how to absorb the good experience of Western countries, while China's financial industry based on actual, establish suitable for China's listed commercial banks accounting information disclosure system, the current problems to be solved. |
