C Bank Of Non-financial Information Disclosure Quality Research

With the advent of the new economic era represented by the knowledge economy and information technology,the content of business models and business activities is constantly complicated,and the demand for information by the company's investors,stakeholders and information users is also diversified.The traditional accounting model that only pays attention to the accounting and management of material capital with core funds has gradually shown its limitations.On the other hand,due to accounting techniques and methods such as accounting confirmation and measurement,some important information in the company cannot be disclosed through financial statements.Therefore,the research on non-financial information disclosure has become a hot topic.This paper takes C Bank as an example to study non-financial information disclosure.In addition to the abstract and conclusions,the main part of the text examines the basic theory of non-financial information,the objectives of non-financial information disclosure,the content of disclosure,the path and influencing factors,and the countermeasures to improve the level of non-financial information disclosure of China's banking enterprises.The first chapter is divided into four parts,which respectively expounds the research background and significance of non-financial information disclosure,the research content and methods,and summarizes the innovation points of this paper.At the same time,it also reviewed various theories and viewpoints on nonfinancial information disclosure at home and abroad,and conducted a comparative analysis of Chinese and foreign studies.The second chapter mainly studies the related theories of non-financial information disclosure.Firstly,the definition of non-financial information and the theoretical basis of non-financial information disclosure are clearly defined.Secondly,the motives of non-financial information disclosure are analyzed.Finally,the non-financial information is reclassified through the list.The third chapter analyzes the quality of non-financial information disclosure of C Bank,and establishes an index system for evaluating the quality of non-financial information disclosure.Based on the established index system,it evaluates the quality of non-financial information disclosure of C Bank.The fourth chapter analyzes the non-financial information disclosure based on the theoretical discussion and the specific situation of C Bank's non-financial information disclosure.In the fifth chapter,this chapter builds a countermeasure model to improve the level of non-financial information disclosure of banks in China based on empirical analysis.Suggestions are proposed from the aspects of optimizing the path,enriching the content,and shortening the cycle.The sixth chapter summarizes the full text,puts forward the prospects,and proposes the possibility of further research on the shortcomings of this paper.