Commercial Bank Financial Products Accounting And Information Disclosure

Development of financial products for financial markets added vigor to help commercial banks to achieve business transformation will help improve China's financial market developments. However, the accounting treatment of each commercial bank financial products vary widely, authenticity and full disclosure of shortcomings, these are not conducive to maintaining the stability of our financial market. As the economy downward pressure, the potential risks of financial products and gradually accumulated exposure, these risks once converted to a real risk, will undoubtedly form a cross and even the risk of the banking and finance industry. To maintain the healthy and orderly development of commercial bank financial products, maintain financial stability, it formed a complete accounting and information disclosure system is particularly important.Based on the accounting perspective, commercial bank financial products accounting and disclosure issues in-depth analysis. I use literature research literature on the previous system of order, the formation of the idea of this article; introducing case YC banks through case studies parse, thus supporting the argument with the perfect argument. This article first commercial bank financial products related concepts and developments are outlined, and include provisions relating to the accounting standards in the accounting treatment of financial products, as well as expounded the theory of information disclosure; secondly, introduces the domestic and foreign commercial bank financial products accounting situation processing and information disclosure; again to YC bank as an example, by the disclosure of its financial products accounting processing and information display cases, summarized the existing problems and analyze the causes of these problems; and finally for the problem previously identified, propose appropriate countermeasures, and from multiple perspectives put forward policy recommendations to promote the healthy development of financial products.This paper analyzes the reasons for the current problems of commercial bank financial products that GAAP accounting treatment is not perfect, which I put forward a unified set of accounts, a unified specification sheet accounting business accounting and statistical system established between the inner and outer table, Measures table outside the firewall between the business system in order to facilitate the revision and improvement of accounting standards; summed causes of the problems that the accounting standards of information disclosure is not perfect and the regulatory system is not perfect, which I suggest improvements and improve the information disclosure norms strengthening accounting information disclosure regulation measures, provide a reference for the improvement of relevant accounting standards and regulatory regime. At the same time, I believe that a profound impact on the development of the financial market environment will financial products and, therefore, the author also put forward a series of policy recommendations to create a dynamic, open and transparent financial markets.