A Research On Information Disclosure Regulation Of Commercial Banks In China

Modern finance is the core of modern social and economic development,an important part of the financial markets is commercial banks,commercial banks in the financial markets in a dominant position,and the banking crisis will be the entire financial system and socio-economic caused a great deal of adverse effects.In order to avoid bank crisis or advance warning to market participants,banks will face a significant risk,requiring commercial banks are subject to regular disclosure of information on operating conditions,risk management,major event changes,however,how to ensure that disclosure of commercial banks to meet authenticity,completeness,timeliness,comparability requirements,improve the quality of information disclosure of China's commercial banks,which need to play the role of the regulatory system and play information disclosed in the regulatory role.Commercial bank information disclosure regulation occupy an extremely important role in banking supervision,the Western National Bank regulatory authorities,in cooperation with the international banking regulators in the Basel II guidance,combined with the countries themselves,and constantly update the reform of the regulatory approached means of supervision,has formed a more mature system of information disclosure regulation.However,late of banking supervision with international standards,a relatively complete set of commercial bank information disclosure regulatory system has not been established in our country.In this paper the method of combining normative and empirical studies,which elaborated on the historical changes of the commercial banks' information disclosure system,the theoretical basis for the disclosure of commercial banks,as well as the specific requirements of the Basel Committee on Banking Information disclosure regulation,through empirical study the method of disclosure of the adequacy of supervision of commercial banks,information,and also studied the bank's own situation(bank size,profitability,ownership structure)the impact on commercial banks' information disclosure,studies show that the supervision,bank size and profitability positive correlation between the information the disclosure of the adequacy of China's commercial banks,banks own the information,disclosure of the adequacy of weaker results suggest that this study,the lack of market discipline,the adequacy of supervision of commercial banks,information disclosure plays an important role.The findings of other scholars followed this paper,the inadequacies found in the status quo for the regulatory system of information disclosure of China's commercial banks,such as regulatory rules are not perfect,the New Basel Capital Accord information disclosure requirements limitations,listed and unlisted commercial bank information disclosure regulation Lenient different,the lack of effective exchange of information among regulatory information the disclosure of the efficiency of supervision,administrative supervision of the main supervision and lack of relative improvements for the improvement of China's commercial banking information disclosure regulation system given their point of view.