Validity Disclosure And Supervision Analysis Of Accounting Information Of Listed Banks

With the trade between countries and countries increasingly close,growing areas and the number of domestic listed companies covered.In order to ensure the stability of the market during this process and the momentum of sustained economic development,the role of securities companies in this area cannot be overlooked.Obviously,people have already realized this problem and are constantly regulating the securities market system.The securities market reflects the financial management,cash flow and operation results of a company.It is an important reference for enterprises to invest and make decisions for listed companiesIn the stock market,the accounting information is one of the most important,it is in a way to ensure the stability of the securities market.Due to the outbreak of the international financial crisis in recent years and the aftermath of the aftermath,countries have come to realize the importance of enhancing the transparency of information to safeguard the security of the financial system.Improving the quality of accounting information disclosure can alleviate the problem of information asymmetry in the securities market,maintain the order of the securities market,and safeguard the steady development of the securities market.For ordinary shareholders,the effective disclosure of accounting information can help them deepen their understanding of the company's operations and protect the interests of relevant investors to a great extent.Among the many banks,commercial banks have always occupied an extremely important position in the financial system,which can affect all aspects of China's economy and are characterized by high risks and high sensitivity.Affected by the outbreak of the international financial crisis in recent years,all countries have realized the importance of enhancing the transparency of information in maintaining the security of the financial system.In 1997,the Basel Association clearly stated that the banking industry should follow the principle of fair value and regularly disclose relevant financial information according to international accounting standards.In 2004,Basel ? emphasized banks to strengthen accounting information disclosure.As China is now in the period of market economy transformation,the multi-sectoral coordination supervision system has not yet formed,the regulation of bank accounting information disclosure is relatively weak.For example,the improper disclosure of accounting information by some commercial banks affects investors' expectations,some Banks disclose information that does not provide investors with the relevant content they need to make investment decisions.The lack of validity of the bank's accounting information disclosure has seriously affected the investors' expectations of the bank's operating,it is unfavorable for the bank itself or to the economic development of the country.Based on the basic national conditions of our country at this stage,we have to admit that I had started to delay the development of commercial banks.Therefore,the construction of the system is still not perfect.The government's supervision and management system also has many deficiencies.Therefore,there are a lot of drawbacks in the process of publishing bank accounting information in China,which seriously affects the current situation of resource allocation in China's securities market.Under such circumstances,it is of extraordinary significance to profoundly analyze the deficiencies in the disclosure of accounting information in listed banks in China.Disclosure of accounting information of listed companies is an important source of stock market information.It can reflect the operation of a company and the use of funds.It is one of the most important ways for information consumers and business investors to obtain information.Through the barometer of information disclosure of listed companies,corporate investors can make a reasonable judgement of the company's operation and make investment decisions that maximize profits.In recent years,with the increasingly standardized supervision of the securities market in our country,the quality requirements for information disclosure of listed companies are also increasing year by year.However,compared with the development of western stock market for several hundred years,the gap is still quite large.False information on the securities market has disrupted the market order,therefore,the author focuses on this problem which is meaningful in both theory and practice.This article is divided into six chapters in the layout.The introductory part of the first part analyzes the background and significance of this topic in detail,and introduces the domestic and foreign research status of listed bank accounting information disclosure.The second part introduces the concept and theories of accounting information disclosure validity.The third chapter discusses the standard of accounting information disclosure validity.The fourth chapter takes China's listed commercial banks as the research object,and systematically analyzes the effectiveness of accounting information disclosure and the quality of information disclosure of listed banks in China.The fifth chapter introduces the external supervision experience of foreign listed banks' accounting information disclosure.Finally,the author puts forward corresponding countermeasures and suggestions to improve the external supervision of listed banks' accounting information disclosure in China.The author did a lot of preparatory work before the selection of the topic and found that there are many studies on the disclosure of accounting information of listed companies,but there is a scarcity of research concerning the validity,especially the study of the effectiveness of disclosure of accounting information of listed banks.a bit less.This article through a variety of research methods,through the collation of domestic and foreign listed companies listed on the effectiveness of the disclosure of accounting information,to provide a wealth of theoretical material for the study of listed bank accounting information disclosure effectiveness.Based on this,The author puts forward the evaluation standard of the validity of accounting information disclosure of listed banks in China,hoping to help regulate the orderly market of listed Banks in China and the whole securities market.