Listed commercial banks as the core of the financial – banking industry, the problem of accounting information disclosure has attracted much attention. The disclosure of accounting information disclosure of China’s commercial banks is not sufficient, is not true, laws and regulations are not perfect, and the international standard gap is big and so on.Under the new social and economic situation, in constantly improving, but foreign banks settled in China, listed commercial banks in the face of market pressure is more and more big, also promote market-oriented interest rate reform also make bank profitability declined, so to improve the listed commercial bank accounting information disclosure quality is particularly important.We must strengthen supervision and perfect accounting information disclosure system, and then narrow our accounting information disclosure standards with international standards gap, improve the effectiveness of accounting information disclosure, promote the growth of bank and steady development of the industry and the national economy as a whole.
Therefore, this article listed in our country commercial bank accounting information disclosure as the research object. Firstly, on the analysis of the accounting information disclosure of meaning, characteristics and significance of the theory and to reality on behalf of banks operating capacity index analysis of China’s listed commercial bank accounting information disclosure, including the reaction of bank safety, profitability and liquidity indicators, then reflects the disclosure of accounting information authenticity, comparable, full of existing problems in from. And then the reasons, finally to improve the listed commercial bank accounting information disclosure issues put forward feasible suggestions.
This paper is divided into six chapters
The first chapter mainly introduces the significance and purpose of this study, research methods and innovative points, a review of the literature at home and abroad and review.
The second chapter is about the theoretical basis of accounting information disclosure, including the meaning of accounting information disclosure, the characteristics and significance of the accounting information disclosure of listed commercial banks.
The third chapter is based on data in China ten listed commercial bank’s annual report, including ICBC, Agricultural Bank of China, China Construction Bank, Bank of China, Bank of communications, Shanghai Pudong Development Bank, China Merchants Bank, industrial bank, China Everbright Bank, Huaxia Bank, from reality to bank on behalf of the safety, profit and liquidity index statistics analysis of China listed commercial banks to disclose accounting information, including capital adequacy ratio and non-performing loans ratio, loan to deposit ratio, cost to income ratio, liquidity ratio and table outside the business.
Chapter four is according to the development of China’s banking industry and each bank of its size and the status quo, a systematic analysis of the problem of accounting information disclosure, accounting information authenticity of the; the second is to risk management disclosure is not sufficient; the third is the table of business information disclosure can not be compared.
The fifth chapter is the analysis of the existing problems, including internal and external causes, such as bank management level is not high and the internal control system is not complete, the standard system is not unified and supervision is not in place. Correspondingly, we should implement measures, one is to improve the authenticity of financial information; two is to establish a risk management system; three is to improve the comparability of the table outside the business.
The sixth chapter is the conclusion. That is the main understanding of the article research.