本文選題：城市商業(yè)銀行 + 信息披露�。� 參考：《長(zhǎng)安大學(xué)》2014年碩士論文

【摘要】：金融體系是現(xiàn)代經(jīng)濟(jì)的重要紐帶，商業(yè)銀行又是金融體系的核心行業(yè)。亞洲金融風(fēng)暴和美國(guó)次貸危機(jī)的爆發(fā)告誡我們：銀行業(yè)信息披露的透明度直接關(guān)乎一個(gè)國(guó)家金融系統(tǒng)的安全。巴塞爾委員會(huì)、國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)以及世界各國(guó)開始重視和關(guān)注銀行業(yè)的信息披露，我國(guó)銀監(jiān)會(huì)和財(cái)政部也紛紛在頒布和修訂銀行信息披露制度方面做出了不懈的努力。作為銀行業(yè)的重要組成部分，城商行服務(wù)于中小企業(yè)、城市居民的同時(shí)，在地方經(jīng)濟(jì)發(fā)展中也扮演著不可或缺的角色。 隨著金融體制改革的不斷深化，監(jiān)管部門對(duì)銀行業(yè)的信息披露提出了更嚴(yán)格的要求，這對(duì)于改制、重組不久后的城商行來說，無疑是一項(xiàng)前所未有的挑戰(zhàn)。在日益激烈的銀行業(yè)競(jìng)爭(zhēng)形勢(shì)下，城商行要通過吸引更多的債務(wù)資本和權(quán)益資本，維持業(yè)務(wù)經(jīng)營(yíng)和提高社會(huì)影響力，必須面對(duì)信息公開披露的壓力。在承擔(dān)壓力的同時(shí)，，城商行信息披露問題也逐漸突顯出來。提高城商行的信息披露質(zhì)量是維護(hù)投資者和債權(quán)人合法權(quán)益的必然要求，是金融市場(chǎng)穩(wěn)定和地方經(jīng)濟(jì)發(fā)展的有力保證，更是提升商業(yè)銀行競(jìng)爭(zhēng)力的重要途徑。因此，研究城商行信息披露問題，提高信息披露質(zhì)量成為了我國(guó)城商行、銀監(jiān)會(huì)等有關(guān)機(jī)構(gòu)亟待解決的重要課題。 本文擬采用隨機(jī)抽樣法、對(duì)比分析法等研究方法，按照提出問題、分析問題、解決問題的總體思路，探討城市商業(yè)銀行信息披露的相關(guān)問題。首先，基于我國(guó)100家城商行的2012年年度報(bào)告，評(píng)價(jià)信息披露的實(shí)際現(xiàn)狀，從中發(fā)現(xiàn)了城商行存在著披露不及時(shí)、內(nèi)容不真實(shí)和不完整等問題。然后，經(jīng)過深入分析，總結(jié)出導(dǎo)致這些問題產(chǎn)生的因素大體上分為我國(guó)法律制度、銀行披露水平以及監(jiān)督管理體系三個(gè)方面。最后，分別針對(duì)這些因素，提出能夠完善我國(guó)城商行信息披露問題的對(duì)策。希望通過本文的研究，達(dá)到規(guī)范銀行信息披露行為、保護(hù)信息使用者合法權(quán)益以及維護(hù)金融市場(chǎng)穩(wěn)定的目的。
[Abstract]:Financial system is an important link of modern economy, and commercial bank is the core industry of financial system. The Asian financial turmoil and the outbreak of the U.S. subprime crisis warned us that transparency in banking disclosure is directly related to the security of a country's financial system. Basel Committee, International Accounting Standards Committee and countries all over the world begin to attach importance to and pay attention to the information disclosure of the banking industry. China's Banking Regulatory Commission and the Ministry of Finance have also made unremitting efforts in promulgating and revising the bank information disclosure system. As an important part of the banking industry, city commercial banks serve small and medium-sized enterprises, urban residents, but also play an indispensable role in the development of local economy. With the deepening of the reform of the financial system, regulators have put forward more stringent requirements for the disclosure of information in the banking sector, which is undoubtedly an unprecedented challenge to the city commercial banks after restructuring and restructuring. Under the increasingly fierce banking competition situation, city commercial banks must face the pressure of public disclosure of information if they want to attract more debt capital and equity capital, maintain business operation and enhance social influence. At the same time, the city commercial bank information disclosure is also gradually highlighted. To improve the quality of information disclosure of city commercial banks is an inevitable requirement for safeguarding the legitimate rights and interests of investors and creditors, is a strong guarantee for the stability of financial markets and the development of local economy, and is also an important way to enhance the competitiveness of commercial banks. Therefore, to study the information disclosure of city commercial banks and improve the quality of information disclosure has become an important issue to be solved urgently by the city commercial banks, the CBRC and other relevant institutions. In this paper, random sampling method, comparative analysis method and other research methods are used to discuss the related problems of information disclosure in urban commercial banks according to the general idea of putting forward problems, analyzing problems and solving problems. First of all, based on the 2012 annual report of 100 city commercial banks in China, this paper evaluates the actual situation of information disclosure, and finds out that the city commercial banks have some problems, such as the disclosure is not timely, the content is not true and complete, and so on. Then, through in-depth analysis, the author concludes that the factors leading to these problems can be divided into three aspects: China's legal system, the level of bank disclosure and the supervision and management system. Finally, in view of these factors, this paper puts forward the countermeasures to perfect the information disclosure of city commercial banks in our country. The purpose of this paper is to standardize bank information disclosure, to protect the legitimate rights and interests of information users and to maintain the stability of financial market.
【學(xué)位授予單位】：長(zhǎng)安大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F830.42

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