N Commercial Bank Credit Risk Accounting Information Disclosure Research

Chinese economy has entered the drop speed,adjust the structure,a new stage for power before,due to rapid economic growth and the hidden risks now gradually revealed.The bank in China economic development has played a constructive role in enterprises has entered a new stage of rapid economic growth and government debt continued to increase,resulting in a bank the credit risk is increasing.The increase of credit risk not only requires banks to pay attention to the risk of the accounting information disclosure control also requires banks to credit risk should be more detailed specification,in order to reduce the credit risk to the bank losses also enable investors to enhance confidence in the banks.However,because our country is promulgated by the accounting information disclosure of commercial banks the related law no specific requirements on accounting information disclosure of credit risk and detailed provisions,so the credit risk of commercial banks accounting information The disclosure disclosure is not comprehensive,the disclosure form is not uniform,the disclosure of different degree.Based on the N commercial bank as an example to explore the measures to improve the risk of commercial bank accounting information disclosure of credit quality.This paper is based on the accounting information disclosure of credit risk theory,the research of credit risk disclosure of accounting information of commercial banks,domestic commercial bank credit risk accounting information disclosure regulations,analysis the influence factors of commercial bank credit risk and disclosure effect.Based on the credit risk of Accounting Information Disclosure Review N nearly three years of commercial bank accounting report,the disclosure of N commercial bank credit risk of accounting information and the reasons are analyzed.Finally,from the perfect credit risk accounting information disclosure content,strengthen the internal management of credit risk disclosure of accounting information,accounting information disclosure problems put forward specific solutions to the credit risk of commercial banks to promote external N the credit risk supervision of accounting information disclosure and other aspects of the measures.So that the credit risk of commercial bank accounting information disclosure N Disclosure system is more perfect,improve the quality of disclosure,to create a better image of the bank,and enhance the competitiveness of the industry,to facilitate cooperation with the regulatory authorities to review.