国际银行业信息披露制度研究

信息披露制度的兴起和完善伴随着商业银行治理结构的变革及风险管理技术的提升,是推动银行业公司治理改革的重要动力。《有效银行监管的核心原则》、《提高银行透明度》、《巴塞尔资本协议Ⅱ》等报告和协议为国际银行业信息披露标准提供了借鉴,折射了国际银行业信息披露制度的变革方向。美国银行业信息披露制度对我国有着明显的借鉴意义,其改进信息披露的举措主要包括提高信息披露效能、加强信用风险披露和按业务线披露经营信息等。以《巴塞尔资本协议Ⅱ》的要求为基础,借鉴发达国家的信息披露制度,细化《商业银行信息披露暂行办法》的相关规定,推进信息披露的规范化,是我国商业银行提升信息披露水平的可选思路。

Public Disclosure System of Banking Industry in the World

Public disclosure system, an important driving force in the reform of corporate governance by commercial banks, is established and improved in couple with the change in corporate governance of commercial banks and the upgrading of risk management technology. Reports and protocols like "Core Principle on Effective Banking Regulation," Improving Banking Transparency," and "Basle Capital Accord" serve as a guidance of public disclosure standard to international banks, showing the direction of reform in this respect. public disclosure system of banking sector in USA provides clear reference to our country. Their measures to improve information disclosure include enhancing the effectiveness of public disclosure, disclosing credit risks and making public operational information according to business line and etc. To refer to public disclosure system in advanced countries on the basis of Basle Capital Accord II and detail relevant provisions in "Interim Methods About Information Disclosure By Commercial Banks" so as to standardize our public disclosure system is one of the alternatives for our commercial banks to improve their public disclosure performance.