【摘要】：上個(gè)世紀(jì)末期,亞洲出現(xiàn)了大范圍的金融危機(jī),該金融危機(jī)凸顯了當(dāng)前世界范圍內(nèi)的商業(yè)銀行信息大多數(shù)都存在不透明、不公開的嚴(yán)重問題,為了及時(shí)解決亞洲金融危機(jī)中所凸顯出的問題,各國(guó)都先后制定了各自的商業(yè)銀行信息披露監(jiān)管制度及其監(jiān)督機(jī)制。經(jīng)過長(zhǎng)期的實(shí)踐之后,實(shí)踐結(jié)果表明商業(yè)銀行金融市場(chǎng)中存在信息不對(duì)稱的程度越大就越有可能會(huì)降低商業(yè)銀行金融市場(chǎng)的運(yùn)行效率,只有及時(shí)對(duì)各大商業(yè)銀行的信息披露進(jìn)行監(jiān)督核查,才可以減輕由此產(chǎn)生的沖突,維持良好的金融市場(chǎng)運(yùn)營(yíng)環(huán)境。綜上原因,世界各國(guó)的金融監(jiān)管當(dāng)局都積極推進(jìn)對(duì)銀行信息披露監(jiān)管傳統(tǒng)模式進(jìn)行改革,開始強(qiáng)調(diào)銀行的信息披露機(jī)制建設(shè),逐步規(guī)范銀行的信息披露的透明度。 本文首先從分析會(huì)計(jì)信息披露的基本理論入手,回顧了商業(yè)銀行會(huì)計(jì)信息披露的產(chǎn)生和發(fā)展及其所遵循的原則等；其次,分析了國(guó)內(nèi)對(duì)商業(yè)銀行會(huì)計(jì)信息披露規(guī)范體系的現(xiàn)狀；從實(shí)踐的角度,本文對(duì)商業(yè)銀行會(huì)計(jì)信息披露存在的問題進(jìn)行了剖析,銀行自身方面,一是現(xiàn)有的產(chǎn)權(quán)制度落后,公司治理結(jié)構(gòu)不完善,二是全面風(fēng)險(xiǎn)管理水平落后；銀行外部環(huán)境方面,主要問題在于法律環(huán)境、中介監(jiān)督職能環(huán)境、政府監(jiān)督職能環(huán)境尚不完善。最后,本文分析了我國(guó)商業(yè)銀行信息披露監(jiān)管機(jī)制的發(fā)展現(xiàn)狀及其存在的問題,并與國(guó)外先進(jìn)的商業(yè)銀行會(huì)計(jì)信息披露理論進(jìn)行了對(duì)比研究,提出構(gòu)建我國(guó)商業(yè)銀行會(huì)計(jì)信息披露體系的政策建議：完善我國(guó)商業(yè)銀行會(huì)計(jì)信息披露的法律環(huán)境；建立形式和內(nèi)容規(guī)范統(tǒng)一的財(cái)務(wù)報(bào)告體系；統(tǒng)一風(fēng)險(xiǎn)信息披露標(biāo)準(zhǔn)；強(qiáng)化金融監(jiān)管；完善獨(dú)立審計(jì)機(jī)制；不斷完善公司治理機(jī)制和風(fēng)險(xiǎn)控制機(jī)制。此外,考慮到我國(guó)商業(yè)銀行經(jīng)營(yíng)管理水平的提升以及外部法規(guī)環(huán)境的改善還需要一段時(shí)間,應(yīng)漸進(jìn)式地推進(jìn)商業(yè)銀行會(huì)計(jì)信息披露的改進(jìn)工作,使會(huì)計(jì)信息披露與我國(guó)商業(yè)銀行風(fēng)險(xiǎn)與內(nèi)控水平相適應(yīng),并逐步與先進(jìn)商業(yè)銀行的做法靠攏。
[Abstract]:At the end of the last century, there was a large-scale financial crisis in Asia, which highlighted the serious problem of opaque and undisclosed information in most commercial banks around the world. In order to solve the outstanding problems in the Asian financial crisis in time, all countries have formulated their own supervision system and supervision mechanism of commercial bank information disclosure. After a long period of practice, the results show that the greater the degree of information asymmetry in the commercial bank financial market, the more likely it will reduce the operational efficiency of the commercial bank financial market. Only by timely supervision and verification of the information disclosure of the major commercial banks can the conflicts arising therefrom be alleviated and a good operating environment of the financial market be maintained. To sum up, the financial regulatory authorities in the world are actively promoting the reform of the traditional mode of bank information disclosure supervision, and begin to emphasize the construction of bank information disclosure mechanism, and gradually regulate the transparency of bank information disclosure. This paper begins with the analysis of the basic theory of accounting information disclosure, reviews the emergence and development of the accounting information disclosure of commercial banks and the principles it follows, secondly, analyzes the current situation of the accounting information disclosure standard system of commercial banks in China. From the practical point of view, this paper analyzes the problems existing in the disclosure of accounting information in commercial banks. The banks themselves are: first, the existing property rights system is backward, the corporate governance structure is not perfect, and the other is the backward level of overall risk management; In terms of external environment of banks, the main problems lie in the legal environment, intermediary supervision function environment and government supervision function environment. Finally, this paper analyzes the current situation and existing problems of information disclosure supervision mechanism of commercial banks in China, and makes a comparative study with the advanced accounting information disclosure theory of foreign commercial banks. This paper puts forward some policy suggestions for the construction of accounting information disclosure system of commercial banks in China: perfecting the legal environment of accounting information disclosure of commercial banks in China, establishing a unified financial reporting system with standardized forms and contents, unifying the risk information disclosure standards, and establishing a unified financial reporting system for commercial banks in China. Strengthen financial supervision; perfect independent audit mechanism; constantly improve corporate governance mechanism and risk control mechanism. In addition, considering that it will take some time to improve the management level of commercial banks and the improvement of the external regulatory environment, we should gradually promote the improvement of accounting information disclosure in commercial banks. The disclosure of accounting information is compatible with the level of risk and internal control of commercial banks in our country, and the practice of advanced commercial banks is approached step by step.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F830.43

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