資源描述：
《我國(guó)上市商業(yè)銀行信息披露研究》由會(huì)員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫(kù)。
1、baekground，researchmethodsandideas，aswellasdomestieandinternationalliteraturereviewPapers.ChaPter11，Thetheoryofthecommercialbankinfomationdisclosure.BasedonthetheoryofinformationasymmetryaswellastheParticularityandextemalityofthecomrnercialba吐s，thisPartelaboratestheneeessityoftheinfo皿
2、ationdisclosuresystem，which15animPortantmeanstomakeuPforthesuPervision，strengthenthemarketdisciPline，andPreventtherisks.Chapter111，T垃5PartmainlydiscussesthesuPervisorysysternandcharactersoftheinforp區(qū)ationdisclosureinlistedeornrnercialbanksinChina.Then，itProfoundlyanalyZesthattheinform
3、ationdisclosureoflistedco~ereialbankhasmanyProblemsinthesuPervisoryanthority，theSuPervisoryregulation，thelevelofinformationdisclosureete.，andrevealsthedeePreasonsforunsatisfaetoryinformationdiselosureoflistedcorninercialbank.ChapterIV，BasedonthereferenceofBaselCommitteeandthebankinfor
4、mationdiselosurereg’UlationsofforeigncountriessuehasAmerieaandSingapore，thisPartidentifiesthegapbetweentheinternationalstandardsandthedomestieones，andalsofindsthedireetiontoirnProveandPerfecttheregulationsofbankinformationdisclosureinChina.ChapterV，ThesuggestionsaboutPerfeetingtheinfo
5、rmationdiselosuresystemofcommercialba欣5inChina.InthefirstPlaee，thelawsandregulationsforthemanagementoffinaneialinstitutionsinChinashouldbestrengthened.InthesecondPlace，theaccountingstandardsfortheinformationdiselosureofcornillereialbanksshouldbeimProved.ToeomPletethis，weshouldfirstlye
6、nsuretheeffeetiveimPlementationofthenew“AceountingSystemofFinancialEnterprise”，thenPerfecttheaceountingstandardsofderivativefinancialinstmments，andfinallystrengthenthequalitystandardsofthecommereialbanksinformationdiselosure，andfourthlyimProvetheloan1055reservesystem.InthethirdPlace，t
7、hesystemreform，eliminatetheba幣erofthesystemshouldbedeePened，andthemanagementcapacityandtechnieallevelofthecornlnercialbanksbedeveloPed.InthefourthPlace，thesuPervisoryagenciesofthecomrnereialbanksinformationdiselosureinChinashouldbeimProved.InthefifthPlaee，therulesofthecofnmereialbanks
8、infor
