City Commercial Bank's Governance Performance Research Based On The Perspective Of Accounting Information Disclosure

Along with the development of the social economy,urban commercial bank in China is following a high speed vehicle lane.According to the China Banking Regulatory Commission Report,at the end of July in 2016,China's urban commercial bank employees has reached more than 370,000 people,a total of 133 corporate entities,business outlets of 14 thousand,county coverage of 63%.The city commercial bank has gradually become the "third echelon" in the financial industry of our country,which is providing a reliable financial support in the benign development of the local economy.However,compared with the rapid development of urban commerce,the performance of urban commercial banks has not been effectively improved with the rapid development of urban commercial banks.Based on asymmetric information and spillover effect theory,the standard of accounting information disclosure plays a key role in the performance of urban commercial bank.From the aspect of governance of the shareholders,board as well as the senior executive,lots of scholars has studied the measurement of raising performance of it.However,accounting information disclosure study is seldom.Therefore,this paper tries to study the performance of urban commercial banks from this perspective,which aims to put forward some suggestions so as to improve the performance of urban commercial banks.With the method of theoretical research and empirical analysis,this paper tries to analize the governance performance of the city commercial bank from the perspective of accounting information disclosure.And then it also puts forward some suggestions for improvement.The first part of the commercial bank especially reviews the existing research results,related to the governance performance of city commercial banks;the second part introduces the relevant theory of city commercial bank governance performance and disclosure of accounting information;the third part designs the empirical model of the urban commercial banks' performance;the forth part makes an empirical analysis between the performance of city commercial banks and the standard of accounting information disclosure,and then makes a conclusion of the city commercial bank accounting information disclosure,whicn lays a firm empiral foundation to the following part.Based on the above analysis,all in all,the fifth part of this paper puts forward some suggestions on the way to optimize the performance of urban commercial banks.