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| 我国商业银行会计信息披露问题的讨论 【摘要】随着我国经济的日益发展，商业银行成为了国民经济中最重要的组成部分，而商业银行会计信息披露对于商业银行之间的公平、公正竞争起着重要的作用，有利于促进商业银行的发展。首先，完善的会计信息披露可以对商业银行进行有力的监管和约束，促进商业银行提高运营的质量和风险意识的提高；其次，完善的会计信息披露可以提高银行系统内部的管理水平；再次，完善的会计信息披露可以提高我国商业银行与国际接轨的速度，加快现代化和国际化的进程；可以保证相关利益者的利益商业银行的主要相关利益者是投资者和储户，储户和投资者为了保证自身的利益，他们有权利了解银行的运营信息，向会计信息使用者提供科学、准确会计信息也是商业银行的义务。最后，完善的商业银行会计信息披露可以为相关的利益者提供有效的会计信息，为相关利益者做出正确决策提供依据，降低了其决策风险，更好的保护了相关利益者的利益。有利于更好的实现监管部门的监管职能监管部门只有通过对商业银行会计信息认真的核实，才能够对商业银行进行有效的监督。实施有效的监管需要依靠有效、公开、真实的会计信息，是监管部门实施强有力监管的保证。本文主要根据我国商业银行会计信息披露的现状，分析并讨论其中存在的问题，最后提出自己的一些建议。 【关键词】商业银行 会计信息披露 [Abstract] With the increasing development of China's economy,commercial banks have become the most important part of the national economy, and the accounting information disclosure ofcommercial banks plays an important role in the fair and just competition among commercial banks, which is conducive to promoting the development of commercial banks. First of all, perfect accounting information disclosure can effectively supervise and restrain commercial banks,and promote commercial banks toimprove the quality of operation and the improvement of risk awareness; Secondly, perfect accounting information disclosure can improve the management level of the banking system. Thirdly, perfect accounting information disclosure can improve the speed of China's commercial banks to be in line with the international standards and accelerate the process of modernization and internationalization. The main stakeholders of commercial banks are investors and depositors.In order to ensure their own interests,depositors and investors have the rightto know the operation information of banks, and it is also the obligation of commercial banks to provide scientific and accurate accounting information to users of accounting information. Finally, a sound accounting information disclosure of commercial banks canprovide effective accounting information for relevant stakeholders,provide a basis for relevant stakeholders to make correct decisions, reduce their decision-making risks, and better protect the interests of relevant stakeholders. Only through the careful verification of the accounting information of commercial banks, can the regulatory departments carry out effective supervision on commercial banks. Effective supervision needs to rely on effective, open and true accounting information,which is the guarantee for the supervision department to implement strong supervision. Based on the current situation of accounting information disclosureof commercial banks in China,this paper analyzes and discusses the existing problems, and finally puts forward some suggestions. [Key Words] Commercial bank accounting information disclosure |
