【摘要】：商業(yè)銀行作為社會再生產(chǎn)順利進行的紐帶，，是國民經(jīng)濟中最重要的金融機構，能掌握和反映社會經(jīng)濟活動信息，為企業(yè)和國家作出正確的經(jīng)濟決策提供必要的依據(jù)。由于上市商業(yè)銀行在一國金融體系中所處的特殊地位，廣泛影響著社會經(jīng)濟的方方面面，外部性極強，具有高敏感性和高風險的特點。近些年來，金融危機的頻繁爆發(fā)使各經(jīng)濟體紛紛意識到信息披露對維護金融系統(tǒng)安全穩(wěn)定的重大意義，另外，隨著國際國內(nèi)金融市場的改變與發(fā)展，商業(yè)銀行的業(yè)務越來越多元化、復雜化，而傳統(tǒng)的監(jiān)管已經(jīng)明顯趕不上業(yè)務創(chuàng)新的步伐，因此越來越多的國內(nèi)外銀行認識到增強銀行透明度的重要性。 當前，我國商業(yè)銀行雖然借上市的契機，一定程度上提升了自身的會計信息披露水平，但與國際水平相比還有較大差距。比如會計信息披露的整體質(zhì)量不夠高，由于法律法規(guī)和監(jiān)管體系的不健全等原因?qū)е碌纳鲜猩虡I(yè)銀行會計信息披露的真實性、及時性受到嚴重影響；另外，會計信息披露的充分性也與國際社會相差甚大，因為我國銀行業(yè)在風險方面的信息披露規(guī)范較為遲緩，掌握和能夠熟練運用的風險度量的方法比較少，又沒有足夠多的數(shù)據(jù)作支撐，進而造成了我國上市銀行在信息披露中缺少定量信息，而更多的偏重于定性的信息。以上諸多問題迫切需要我們對商業(yè)銀行會計信息披露的有效性的現(xiàn)狀、存在問題及其完善進行研究探討。 本文借鑒國際國內(nèi)關于銀行業(yè)監(jiān)管方面的規(guī)定，選取了能夠代表銀行經(jīng)營業(yè)績、財務狀況、公司治理及風險管理等重要指標的會計信息披露項目，以我國A股上市的16家銀行為樣本，從及時性、充分性、真實性、合規(guī)性四方面，采用定性與定量相結合的方法對當前我國上市銀行會計信息披露的有效性作了研究，綜合結果得到我國上市商業(yè)銀行在會計信息披露上存在諸多問題：上市商業(yè)銀行會計信息披露不及時，對風險管理信息、表外業(yè)務缺乏更深入的或者定量的信息披露，在真實性上也存在資本充足率、資產(chǎn)質(zhì)量及利息收入高估問題；針對當前現(xiàn)狀，分別從外部因素和內(nèi)部因素對其成因進行了剖析:信息披露法律法規(guī)不健全，外部監(jiān)管不完善，外部信息使用者的需求不足，商業(yè)銀行管理體制存在缺陷，我國銀行業(yè)管理能力和技術水平落后；進而提出完善我國上市銀行會計信息披露有效性的政策建議：建立健全相關法律法規(guī)及制度，加強我國上市商業(yè)銀行會計信息披露的外部監(jiān)管，完善我國商業(yè)銀行的公司治理結構，提高銀行自身的管理能力和技術水平。
[Abstract]:As the link of social reproduction, commercial banks are the most important financial institutions in the national economy. They can grasp and reflect the information of social economic activities and provide necessary basis for enterprises and countries to make correct economic decisions. Due to the special status of listed commercial banks in a country's financial system, it has a wide influence on all aspects of social economy, and has the characteristics of high sensitivity and high risk. In recent years, the frequent outbreak of the financial crisis has made various economies realize the great significance of information disclosure in maintaining the security and stability of the financial system. In addition, with the changes and development of the international and domestic financial markets, The business of commercial banks is becoming more and more diversified and complicated, and the traditional supervision has obviously failed to keep up with the pace of business innovation. Therefore, more and more domestic and foreign banks realize the importance of enhancing bank transparency. At present, commercial banks in our country have improved their level of accounting information disclosure to a certain extent by taking advantage of the opportunity of listing, but there is still a big gap compared with the international level. For example, the overall quality of accounting information disclosure is not high enough, and the authenticity and timeliness of accounting information disclosure by listed commercial banks due to imperfect laws, regulations and regulatory systems are seriously affected; in addition, The adequacy of accounting information disclosure is also very different from that of the international community, because our banking industry is slow to regulate the disclosure of information in the aspect of risk, and there are few methods of risk measurement that can be mastered and skillfully used. Moreover, there is not enough data to support it, which leads to the lack of quantitative information in the information disclosure of listed banks in China, and more emphasis on qualitative information. It is urgent for us to study the effectiveness of accounting information disclosure in commercial banks. This paper draws lessons from the international and domestic regulations on banking supervision and selects accounting information disclosure items which can represent the bank's operating performance, financial situation, corporate governance and risk management, and so on. Taking 16 banks listed in A shares as samples, this paper studies the effectiveness of accounting information disclosure in China's listed banks by combining qualitative and quantitative methods from four aspects: timeliness, adequacy, authenticity and compliance. Comprehensive results show that there are many problems in accounting information disclosure of listed commercial banks in China: the disclosure of accounting information of listed commercial banks is not timely, the risk management information, off-balance-sheet business lack of more in-depth or quantitative information disclosure. There are also the problems of capital adequacy ratio, asset quality and interest income overestimation in authenticity. In view of the present situation, the causes are analyzed from the external and internal factors: the laws and regulations of information disclosure are not perfect, the external supervision is not perfect, The external information user's demand is insufficient, the commercial bank management system exists the flaw, our country banking management ability and the technical level is backward; Then it puts forward some policy suggestions to improve the effectiveness of accounting information disclosure of listed banks in China: to establish and perfect relevant laws, regulations and systems, and to strengthen the external supervision of accounting information disclosure of listed commercial banks in China. Improve the corporate governance structure of Chinese commercial banks and improve their own management ability and technical level.
【學位授予單位】：河南大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.33;F830.42

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