本文選題：會(huì)計(jì)信息披露 + 制度��； 參考：《吉林財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：經(jīng)濟(jì)的發(fā)展帶動(dòng)著會(huì)計(jì)的發(fā)展,會(huì)計(jì)是一種國際性的商業(yè)語言，它能夠通過特定的職業(yè)方式傳遞著會(huì)計(jì)主體在經(jīng)營中的信息，能夠反映出經(jīng)濟(jì)的贏利，也體現(xiàn)了現(xiàn)代金融經(jīng)濟(jì)的核心任務(wù)是十分重要的。因此，對(duì)于會(huì)計(jì)的信息要被要求著有著較高的透明度，披露信息要做到透明度高才能夠避免金融危機(jī)的發(fā)生�，F(xiàn)在我國的國有銀行有工行、建行和農(nóng)行，這些商業(yè)銀行的上市成功對(duì)我國銀行發(fā)展有著重要意義，但是我國銀行在窺覬制度信息披露方面還十分落后。因此會(huì)計(jì)信息披露就顯得尤為重要。這不僅僅代表著商業(yè)銀行自身的發(fā)展需要進(jìn)行透明度的披露，還對(duì)加強(qiáng)內(nèi)部管理起到重要作用。能夠作為監(jiān)督和管理的依據(jù)。最近幾年以來。我國在商業(yè)銀行會(huì)計(jì)信息披露方面取得了很大的成就，相關(guān)的法律法規(guī)和政策都出臺(tái)，要求落實(shí)信息披露情況。但是除此之外我們應(yīng)該也進(jìn)行反省，現(xiàn)在我國的銀行信息披露情況和巴塞爾委員會(huì)的要求存在著非常大的距離�，F(xiàn)在我國銀行信息的披露情況和社會(huì)的情況以及金融發(fā)展的情況已經(jīng)不太適應(yīng)了，，這樣下去就會(huì)給銀行的管理以及社會(huì)的實(shí)際監(jiān)督帶來了一定的困難。
[Abstract]:The development of economy drives the development of accounting, accounting is an international business language, it can transmit the information of accounting subject in operation through specific professional way, and can reflect the profit of economy. Also reflected the core task of modern financial economy is very important. Therefore, accounting information should be required to have a high degree of transparency, disclosure of information to achieve transparency in order to avoid financial crisis. At present, the state-owned banks of our country have ICBC, CCB and Agricultural Bank. The successful listing of these commercial banks is of great significance to the development of Chinese banks, but the banks of our country are still very backward in peering at the disclosure of system information. Therefore, the disclosure of accounting information is particularly important. This not only represents the development of commercial banks need transparency disclosure, but also plays an important role in strengthening internal management. Be able to serve as a basis for supervision and management. In recent years. In China, great achievements have been made in the disclosure of accounting information in commercial banks, and relevant laws, regulations and policies are issued, which require the implementation of information disclosure. But in addition to this, we should also reflect that there is a very big gap between the information disclosure of banks in our country and the requirements of the Basel Committee. At present, the disclosure of bank information in our country, the social situation and the situation of financial development have not been well adapted, which will bring some difficulties to the management of the bank and the actual supervision of the society.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F830.42;F832.33

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