巴塞尔新资本协议与商业银行信息披露制度的完善

巴塞尔新资本协议是对以往风险管理制度的补充和完善,对国际金融监管制度产生了深远的影响.与巴塞尔新资本协议相比,我国商业银行信息披露制度仍存在较大差距.借鉴巴塞尔新资本协议关于信息披露的有关规定,规范商业银行公司治理结构,提高信息披露立法技术,完善信息披露法律责任追究制度,为商业银行保驾护航和商业银行国际化打下坚实基础.

Basel New Capital Agreement and Perfection of Information Release Mechanism of Commercial Bank

Basel New Capital Agreement is the supplement and perfection of the risk management system and has profound effect on the international financial supervisory system. There is greater difference between Chinese commercial bank information release mechanism and the Basel New Capital Agreement. Learning from some regulation related to information release mechanism of Basel New Capital Agreement, regulating commercial bank corporate governance structure, improving the legislation technology of information release, and perfecting the Law accountability system of information release will lay a solid foundation for internationalization of commercial bank.