摘 要

上市商业银行在银行业占据一席之地，有关其披露会计信息的行为倍受关心。我国商业银行对外披露会计信息时有着不充分、不真实，法令法例不健全，与国际标准差距较大等问题。在新的社会经济形势下，问题在不断改善中，但是国外银行入驻中国，上市商业银行面对的市场压力越来越大，同时利率市场化改革的推进也使银行盈利能力降落，以是提高上市商业银行的会计信息披露质量尤为重要。我们必须增强监管而且完善会计信息披露体系，继而缩小我国会计信息披露标准与国际标准的差距，提高会计信息披露的有用性，促使银行业稳健成长和国家集体经济的增进。

因而，本文以研究商业银行披露内容为目标，一开始，分析了会计信息披露含义、特性以及意义等理论而且从能够代表银行经营能力的指标分析我国上市商业银行会计信息披露的真实状态，包括反应银行安全性、盈利性、流动性三方面的指标,继而折射出会计信息披露在真实性、可比性、充分性等方面存在的问题。然后究其影响因素，最后对改善问题提及可行的见解。

本文共分为六章

第一章主要介绍本文的研究意义、目的、要领和立异点，还有有关国内外文献的综述和述评。

第二章是阐述有关的会计信息披露的根本理论，包括会计信息披露的含义、上市商特性以及意义。

第三章是根据我国十个上市商业银行的年度报告的数据信息，包含工行、农行、建行、中行、交行、浦发银行、招商银行、兴业银行、光大银行、华夏银行，从反映银行安全性、盈利性、流动性三方面的指标中探查我国上市商业银行表露在会计信息披露方面的真实状况，包括资产充足率、不良贷款率、存贷比、成本收入比、流动性比例以及表外业务等。

第四章是根据我国银行业发展以及各个银行的自身规模和现状，系统分析会计信息披露存在问题，一是财务信息的不真实性；二是风险管理披露的不充分性；三是表外业务信息披露的不可比性。

第五章是分析成因，包括内部原因和外部原因，如银行管理水平不高和内控制度落实不彻底、标准制度不统一和监管不到位。对应地，实施以下措施，一是增强财务信息的真实性；二是建立风险管理体系；三是提高表外业务的可比性。

第六章是结论。即是文章研究的主要领悟。

关键词：上市商业银行；会计信息披露；流动性；盈利性；安全性

ABSTRACT

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.