关于透明度原则中国银行业与新巴塞尔资本协议的要求还差多远

新巴塞尔资本协议较旧巴塞尔协议最大的突破是在银行监管中引入了透明度原则,即信息披露制度.该制度立足于社会利益论、立足于银行是一个公众公司.信息披露制度是市场约束的基础和保障、是第一支柱和第二支柱的补充、是一种有限信息披露的理念.但该制度要求范围过于宽泛增加了银行的无效成本,在统一标准方面尚存在一些问题.

Lag of Chinese Bank Industry to the Requirements of New Basel Capital Accord on Transparency

The most important innovation of the New basel Capital Accord is introducing the Information Disclosure System into Bank Supervision. It shows that the principle of transparency, which has been commonly employed by the international economic organizations, has been adopted in Bank Supervision. This thesis analyzes mainly the theoretical basis, the characteristic and the limitation of the Information Disclosure System. And the problems in carrying out the principle of transparency will be discussed as well.