Research On Financial Information Disclosure Of Aa Bank

In recent years, the deepening of globalization, the rapid growth of China’s economy, the development of China’s banking industry quickly, more and more products of financial innovation. At the same time, the financial risk also in continuous diversification. In 2007, after the United States subprime mortgage crisis, the financial crisis affected the global economy, but also spread to the management system of banking institutions. Since domestic and foreign regulatory agencies for the supervision of commercial banks requires adjustments, in order to protect the vast number of consumers, protection of investors, the Basel Committee improves the corresponding indicators standard, for the financial information disclosure requirements is also more and higher. This paper hope that through theoretical research and real data analysis, AA bank financial information disclosure of the deficiencies, and put forward suggestions for improvement, hoping to improve the quality of AA bank financial information disclosure to provide some help.In mandatory disclosure, voluntary disclosure and sufficient disclosure has yet to improve the reality of disclosure mode, to strengthen the banking sector financial information disclosure by the close attention of stakeholders, also is banking its development needs and the bank industry regulators of actual operation requirements. China is a member of the Basel Committee on banking supervision, the banking information disclosure shall comply with the requirements of the Basel, also China Banking Regulatory Commission, China Securities Regulatory Commission, the people’s Bank of China regulators also promulgated the some of the commercial banks in our country specific information disclosure requirements, were introduced in this paper the supervision system of Commercial Bank of our country actual specification in order to analyze the basic system environment of China’s banking sector is currently the information disclosure. The normative research, data analysis and comparative analysis and other research methods, on the asymmetric information, externality, principal agent theory based, analysis of the characteristics of China’s banking industry financial information disclosure, that is, pay attention to the disclosure of security information, benefit information, complete information, information timeliness, truthfulness and accuracy of the information. On this basis, the thesis adopts the five listed banks in the Bank of China, agricultural bank, industrial and Commercial Bank of China, China Construction Bank, Bank of communications and ready to be listed in the AA bank in 2015 annual report, detailed analysis and comparison, combined with AA bank financial information disclosure of the status quo, pointing out that: AA bank in the capital adequacy ratio, asset quality of information disclosure is more complete, and in the rigid indexes can meet the requirements of the regulation of commercial bank’s core regulatory indicators, but in corporate governance, risk management, table business information disclosure and accounting treatment differences of these a few aspects are still inadequate. Investigate its reason, this article believes that AA bank information disclosure inherent power shortage, risk management technology level and the domestic industry experience gap, the system is not perfect, the lack of financial information disclosure of the relevant provisions. In order to improve the status of financial information disclosure, AA bank should improve the corporate governance structure, establish a comprehensive risk management system, improve the system construction, improve and perfect the financial information disclosure norms, etc..