我国商业银行会计信息披露问题研究 会计学专业论文 范文提纲职称

maintain a calm state of mind, conscientiously do a good job, never able to muddle along, \nheshangzhuangyitianzhong\People in the transition process, political ... Organization set up and played the role of an effective way to increase farmers ' specialized cooperatives and Agriculture set up party organizations in the social service organizations, and development of grass-roots party organizations into full play in the lead industry, prompting farmers to get rich in the fighting bastion role. Conscientiously implement the established at the Township party Office of policy requirements, selection with a good organization of the Party Committee members and full-time Director, catch the rural grass-roots party building work. Conscientiously do a good job on the County's village annual compensation according to the per capita net income of farmers per capita twice times, group leaders 30% of annual compensation paid by village years implemented policies to further mobilizethe enthusiasm of village cadres. Second is to highlight the educational management, to strengthen the construction of party members and cadres. On the educational management of party members, and to implement further strict management of the party members ' opinions, carry out party membership to troubleshoot, clean standard membership files, intensifying the day-to-day management. Not qualified in accordance with the disposal of XX County party interim measures, and steadily push forward the disposal of unqualified party members. Strict implementation of the development plan of recruiting, put quality first, strengthening the structure of new party members. Strengthen the management of mobile party member, outstanding rural migrant workers and college graduates two focus groups, sound into the party management, out of the party meet, two-way co-management mechanism. Conscientiously implement the Education Ordinance, improve the system of party membereducation and training, positive use of information technology and new media innovative ways and means of education, expansion of educational coverage, improving party members ' education. Perfecting the incentive and caring support mechanisms within the party, helping increase the life difficult for party members and senior party member. Meanwhile, resources to take full advantage of distance education platform, party member cadre modern distance education, dissemination of the voice of the party, serving the grass-roots masses, party members ' education and training, promote the effectiveness of education and training. Cadre management, to focus on strengthening \on training leading cadres and employees more conscious use of advanced concept of development to guide and promote implementation. Around to respond to unexpected events, new media age networks of public opinion, precise training in topics such as poverty alleviation, administration according to law, and effectively improve the Township, vast numbers of party members and cadres full use of policy, the ability to promote the reform, development and stability. Self-discipline guidelines of the CPC and the Communist Party disciplinary regulations into cadre education and training content, prompting leaders of discipline, show good manners in the heavily-guarded heart, outside of the shape. To adhere to grab early to grab a small scratch prevention, implementation leader reminded the talks, refer to commandment and other relevant provisions, by talking about supervision visits,档案编号：

网络教育毕业论文

我国商业银行会计信息披露问题研究

学生姓名：刘欣秋

指导教师： 胡静波 教授 学科专业： 会计学专业 研究方向： 会计学 学 号： 08095062610001

学习中心： 辽宁葫芦岛市兴城奥鹏学习中心[24]A

东北师范大学远程与继续教育学院

2010年5月29日

annual appraisal, report, petition, finding signs reminded, early to correct the problems in time. Strict enforcement of cadre archive management system, seriously with parent organizational unit cadres file review identified additional work. Three is to highlight the enhanced responsibility, conscientiously implement the comprehensive tasks strictly administering the party. Implementation of the \en-Five\opment planning, comprehensive well-off society goal, the key play a core role of the party. Township party organizations should conscientiously implement the provincial County in strictly administering the party all deployment requirements, perfect tube party-the party's institutional mechanisms, promotion of strictly administering the party tasks ground effect. A to ... Governed by the concentration and control to normal depth. o thoroughly study and implement the guidelines for the honesty and self-discipline of the disciplinary regulations such as laws and regulations, strengthen all party members and cadres ' honesty and self-discipline, public attitudes and party discipline, party rules education, sustained regulation around abuses of the masses. Four, focuses on optimizing development environment, and promote social development of clean, safe and harmonious environment is a prerequisite for development, must maintain a clean line, Government cadres to be honest and integrity as the basis for economic and social development; to adhere to the security line, promote security and stability and economic society. First, in the promoting integrity and anti-corruption efforts. ownship to firmly grasp the consciousness of clean government is the economic environment for social development, focused supervision and discipline of accountability, strengthen inner-party supervision, discipline and rules at the front, advancing the construction of a clean government and the anti-corruption work made new achievements. To change ideas, innovative ideas, from the petition admissible, clue disposal talk to, talk to the discipline of accountability, investigation, review report, should adhere to the discipline in front of the law, supervision and discipline work deep do do fine to do it. In this year's \committees\he election, make \ply off\strict political discipline, discipline, and strengthen supervision and inspection, seriously investigate and deal with non-organized activities, make the General wind fresh, smoothly. Advancing responsibility extends to all branches of the strictly administering the party, explore and implement various party organizations primarily responsible to the Township Party Committee \n three\nhance the awareness of primary responsibility for implementation. Rural discipline to fully carry out its oversight responsibilities, adhere to the duty, and safeguard the party Constitution, strict discipline, assist the ownship Party Committee in strengthening the party conduct clean government and anti-corruption groups coordinating the work against corruption. Overall strictness of accountability as important, to implement the party's line, principles and policies, weak party exercises primary responsibility for administering the party vacancy, caused serious damage to the party's cause, \nds\ous responsibility. \combination of criticism and commands his conversation, criticism, organization, discipline, held responsibility, oversight responsibilities held

独 创 性 声 明 本人对本文有以下声明： 1. 本人所呈交的论文是在指导教师指导下进行的研究工作及取得的研究成果，已按相关要求及时提交论文提纲、初稿，最终形成本文； 2. 在撰写过程中主动与导师保持密切联系，及时接受导师的指导； 3. 本文符合相关格式要求，除文中特别加以标注的地方外，论文中单篇引用他人已经发表或撰写过的研究成果不超过800字； 4. 本人本文成稿过程中不存在他人代写、抄袭或和他人论文雷同的现象； 论文作者签名： 刘欣秋 日 期： 2010 年 5 月29日 论文版权使用授权书 本论文作者完全了解东北师范大学有关保留、使用论文的规定，即：东北师范大学有权保留并向国家有关部门或机构送交论文的复印件和磁盘，允许论文被查阅和借阅。本人授权东北师范大学可以将论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或其它复制手段保存、汇编论文。 论文作者签名： 刘欣秋 指导教师签名： 日 期：2010 年5 月29日 日 期： 年 月 日 论文作者信息： 工作单位：中国农业银行股份有限公司辽宁省葫芦岛市分行 联系电话： 13998953444 _ 通讯地址：中国农业银行股份有限公司辽宁省葫芦岛市分行龙湾大街11号 邮 编：125000 _ 注：此页均需学生及指导教师本人填写

经典文档 下载后可编辑复制

maintain a calm state of mind, conscientiously do a good job, never able to muddle along, \nheshangzhuangyitianzhong\People in the transition process, political ... Organization set up and played the role of an effective way to increase farmers ' specialized cooperatives and Agriculture set up party organizations in the social service organizations, and development of grass-roots party organizations into full play in the lead industry, prompting farmers to get rich in the fighting bastion role. Conscientiously implement the established at the Township party Office of policy requirements, selection with a good organization of the Party Committee members and full-time Director, catch the rural grass-roots party building work. Conscientiously do a good job on the County's village annual compensation according to the per capita net income of farmers per capita twice times, group leaders 30% of annual compensation paid by village years implemented policies to further mobilizethe enthusiasm of village cadres. Second is to highlight the educational management, to strengthen the construction of party members and cadres. On the educational management of party members, and to implement further strict management of the party members ' opinions, carry out party membership to troubleshoot, clean standard membership files, intensifying the day-to-day management. Not qualified in accordance with the disposal of XX County party interim measures, and steadily push forward the disposal of unqualified party members. Strict implementation of the development plan of recruiting, put quality first, strengthening the structure of new party members. Strengthen the management of mobile party member, outstanding rural migrant workers and college graduates two focus groups, sound into the party management, out of the party meet, two-way co-management mechanism. Conscientiously implement the Education Ordinance, improve the system of party membereducation and training, positive use of information technology and new media innovative ways and means of education, expansion of educational coverage, improving party members ' education. Perfecting the incentive and caring support mechanisms within the party, helping increase the life dificult for party members and senior party member. Meanwhile, resources to take full advantage of distance education platform, party member cadre modern distance education, dissemination of the voice of the party, serving the grass-roots masses, party members ' education and training, promote the effectiveness of education and training. Cadre management, to focus on strengthening \on training leading cadres and employees more conscious use of advanced concept of development to guide and promote implementation. Around to respond to unexpected events, new media age networks of public opinion, precise training in topics such as poverty alleviation, administration according to law, and effectively improve the Township, vast numbers of party members and cadres full use of policy, the ability to promote the reform, development and stability. Self-discipline guidelines of the CPC and the Communist Party disciplinary regulations into cadre education and training content, prompting leaders of discipline, show good manners in the heavily-guarded heart, outside of the shape. To adhere to grab early to grab a small scratch prevention, implementation leader reminded the talks, refer to commandment and other relevant provisions, by talking about supervision visits,

摘 要

知识经济的发展，信息社会的进步使对商业银行会计信息披露的质量和内容要求越来越高。从目前审计部门对商业银行进行审计的结果看，部分银行存在着由多种原因导致的会计信息失真问题，这不仅扰乱了银行的工作，而且影响到国家宏观经济管理及经营管理者的正确决策。所以我国商业银行应尽快提高会计信息披露水平，推动自身发展，有力促进经济增长。规范商业银行会计信息披露的基本目标是：建立符合国际标准的财务会计制度和信息披露制度，商业银行要按人民银行有关规定，真实公开地披露有关业务信息，提高经营透明度。

本文从研究我国商业银行会计信息质量现状开始，分析了提高我国商业银行会计信息质量的必要性，并进一步分析了会计信息质量存在问题的原因。在此基础上，提出了提高我国商业银行会计信息质量的对策。

关键词：商业银行；会计信息；披露

Ⅰ

annual appraisal, report, petition, finding signs reminded, early to correct the problems in time. Strict enforcement of cadre archive management system, seriously with parent organizational unit cadres file review identified additional work. Three is to highlight the enhanced responsibility, conscientiously implement the comprehensive tasks strictly admnistering the party. Implementation of the \en-Five\opment planning, comprehensive well-off society goal, the key play a core role of the party. Township party organizations should conscientiously implement the provincial County in strictly administering the party all deployment requirements, perfect tube party-the party's institutional mechanisms, promotion of strictly administering the party tasks ground effect. A to ... Governed by the concentration and control to normal depth. o thoroughly study and implement the guidelines for the honesty and self-discipline of the disciplinary regulations such as laws and regulations, strengthen all party members and cadres ' honesty and self-discipline, public attitudes and party discipline, party rules education, sustained regulation around abuses of the masses. Four, focuses on optimizing development environment, and promote social development of clean, safe and harmonious environment is a prerequisite for development, must maintain a clean line, Government cadres to be honest and integrity as the basis for economic and social development; to adhere to the security line, promote security and stability and economic society. First, in the promoting integrity and anti-corruption efforts. ownship to firmly grasp the consciousness of clean government is the economic environment for social development, focused supervision and discipline of accountability, strengthen inner-party supervision, discipline and rules at the front, advancing the construction of a clean government and the anti-corruption work made new achievements. To change ideas, innovative ideas, from the petition admissible, clue disposal talk to, talk to the discipline of accountability, investigation, review report, should adhere to the discipline in front of the law, supervision and discipline work deep do do fine to do it. In this year's \committees\he election, make \ply off\strict political discipline, discipline, and strengthen supervision and inspection, seriously investigate and deal with non-organized activities, make the General wind fresh, smoothly. Advancing responsibility extends to all branches of the strictly administering the party, explore and implement various party organizations primarily responsible to the Township Party Committee \n three\nhance the awareness of primary responsibility for implementation. Rural discipline to fully carry out its oversight responsibilities, adhere to the duty, and safeguard the party Constitution, strict discipline, assist the ownship Party Committee in strengthening the party conduct clean government and anti-corruption groups coordinating the work against corruption. Overall strictness of accountability as important, to implement the party's line, principles and policies, weak party exercises primary responsibility for administering the party vacancy, caused serious damage to the party's cause, \nds\ous responsibility. \combination of criticism and commands his conversation, criticism, organization, discipline, held responsibility, oversight responsibilities held

目 录

前言·····································································································1 一、我国商业银行会计信息披露原则和主要内容································1

（一）现阶段商业银行会计信息披露的原则···········································1 （二）商业银行会计信息披露的主要内容··············································3

二、我国商业银行会计信息披露体系的国际比较······························4

（一）《新巴塞尔资本协议》对商业银行会计信息披露要求的分析·············4 （二）与《新巴塞尔资本协议》相比下我国会计披露制度的缺口·············5

三、我国商业银行会计信息披露质量现状、问题及原因····················5

（一）我国商业银行会计信息披露的相关情况········································5 （二）我国商业银行会计信息披露质量的现有问题·································7 （三）我国商业银行会计信息披露存在问题的原因分析··························8

四、提高我国商业银行会计信息披露质量的对策·······························9

（一）加强会计制度建设，完善信息披露规则········································9 （二）加快银行业会计准则的建设进程················································9 （三）加强对信息披露的监督检查，提高公司违规成本····························9 （四）逐步建立商业银行的单一审计制度·············································9 （五）完善商业银行公司法人治理结构，提高会计信息透明度··················10 （六）建立和完善银行内部控制制度··················································10 （七）正确处理信息强制披露和自愿披露的关系··································10

结 束 语·····························································································10 致 谢·····························································································11 参考文献·····························································································12

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1

maintain a calm state of mind, conscientiously do a good job, never able to muddle along, \nheshangzhuangyitianzhong\People in the transition process, political ... Organization set up and played the role of an effective way to increase farmers ' specialized cooperatives and Agriculture set up party organizations in the social service organizations, and development of grass-roots party organizations into full play in the lead industry, prompting farmers to get rich in the fighting bastion role. Conscientiously implement the established at the Township party Office of policy requirements, selection with a good organization of the Party Committee members and full-time Director, catch the rural grass-roots party building work. Conscientiously do a good job on the County's village annual compensation according to the per capita net income of farmers per capita twice times, group leaders 30% of annual compensation paid by village years implemented policies to further mobilizethe enthusiasm of village cadres. Second is to highlight the educational management, to strengthen the construction of party members and cadres. On the educational management of party members, and to implement further strict management of the party members ' opinions, carry out party membership to troubleshoot, clean standard membership files, intensifying the day-to-day management. Not qualified in accordance with the disposal of XX County party interim measures, and steadily push forward the disposal of unqualified party members. Strict implementation of the development plan of recruiting, put quality first, strengthening the structure of new party members. Strengthen the management of mobile party member, outstanding rural migrant workers and college graduates two focus groups, sound into the party management, out of the party meet, two-way co-management mechanism. Conscientiously implement the Education Ordinance, improve the system of party membereducation and training, positive use of information technology and new media innovative ways and means of education, expansion of educational coverage, improving party members ' education. Perfecting the incentive and caring support mechanisms within the party, helping increase the life dificult for party members and senior party member. Meanwhile, resources to take full advantage of distance education platform, party member cadre modern distance education, dissemination of the voice of the party, serving the grass-roots masses, party members ' education and training, promote the effectiveness of education and training. Cadre management, to focus on strengthening \on training leading cadres and employees more conscious use of advanced concept of development to guide and promote implementation. Around to respond to unexpected events, new media age networks of public opinion, precise training in topics such as poverty alleviation, administration according to law, and effectively improve the Township, vast numbers of party members and cadres full use of policy, the ability to promote the reform, development and stability. Self-discipline guidelines of the CPC and the Communist Party disciplinary regulations into cadre education and training content, prompting leaders of discipline, show good manners in the heavily-guarded heart, outside of the shape. To adhere to grab early to grab a small scratch prevention, implementation leader reminded the talks, refer to commandment and other relevant provisions, by talking about supervision visits,

前 言

信息公开、透明是市场经济的必然要求。因此对于银行业，应采取加强会计制度特别是银行业会计制度的建设，加强中介机构对商业银行会计信息披露的评价，健全法规，加强对信息披露的监管，完善商业银行公司法人治理结构和内部控制制度等措施，以确保商业银行会计信息披露真实可靠。我国银行业会计信息披露的现状与社会经济、金融发展的现状已显得不太适应，给中央银行加强金融监管，以及存款人实施自我保护和对银行实行社会监督带来了一定的困难。因此，研究和建立我国银行业会计信息披露制度已迫在眉睫。

首先，这是社会主义市场经济发展的需要。市场经济要求信息公开透明。建立社会主义市场经济的正常秩序，迫切需要我们对有关信息的公开透明进行规范和约束。“金融是现代经济的核心”，银行作为经营货币的企业，应在信息披露的公开透明上有高的要求和高的标准。同时，有效的市场纪律要求可靠而及时的信息。银行业充分披露会计信息，对于银行业之间实现公平、公正的市场竞争也是十分必要的。

其次，这是商业银行加强经营管理的需要。管理水平与技术的提高是建立在充分掌握信息资源的基础上的。会计信息作为重要的信息资源，理所当然应当成为经营管理者首要掌握的信息。因此，建立会计信息披露制度，可以充分揭示银行业的经营质量、效率、状况和经营风险，对于银行业改善和加强经营管理具有重要意义。

再次，这也是中央银行实施和强化金融监管的需要。我国中央银行对金融机构进行监管的基础信息绝大部分来自于会计信息。会计信息是否全面、真实，亦即会计信息是否对称，将在很大程度上影响中央银行监管的效率。正如前所述，建立会计信息披露制度有利于充分揭示银行业的经营状况和经营风险。也正是在此基础上，中央银行就能够及时、准确地发现各银行的经营风险，预警系统得以建立，有关管理措施就可以及时到位。可以说，会计信息披露制度为中央银行提供了一种有效的监管手段。 最后，这还是存款人实施自我保护和对银行实行社会监督的需要。存款人在将自己的资金存入银行时，有权知道银行的经营状况，以此作为判断存款风险的因素。但在未建立银行业会计信息披露制度的情况下，存款人根本无法了解其在银行存款的风险大小多年来此状况也使得存款人无此意识，他们往往以距离远近、窗口服务质量的好坏来选择存款银行。随着存款人风险意识的增强，则会对银行的经营状况予以充分的关注，以此判断存款的风险性，存款人自我保护便能得以实现。同时，也可通过此方式对银行实行监督，有助于银行改善经营管理和经营服务。

一、我国商业银行会计信息披露原则和主要内容

（一）现阶段商业银行会计信息披露的原则

按照我国《商业银行法》的有关规定，商业银行应当于每一会计年度终了三个月内，按照人民银行的有关规定，公布其上一年度的经营业绩和审计报告。至

—1—

annual appraisal, report, petition, finding signs reminded, early to correct the problems in time. Strict enforcement of cadre archive management system, seriously with parent organizational unit cadres file review identified additional work. Three is to highlight the enhanced responsibility, conscientiously implement the comprehensive tasks strictly admnistering the party. Implementation of the \en-Five\opment planning, comprehensive well-off society goal, the key play a core role of the party. Township party organizations should conscientiously implement the provincial County in strictly administering the party all deployment requirements, perfect tube party-the party's institutional mechanisms, promotion of strictly administering the party tasks ground effect. A to ... Governed by the concentration and control to normal depth. o thoroughly study and implement the guidelines for the honesty and self-discipline of the disciplinary regulations such as laws and regulations, strengthen all party members and cadres ' honesty and self-discipline, public attitudes and party discipline, party rules education, sustained regulation around abuses of the masses. Four, focuses on optimizing development environment, and promote social development of clean, safe and harmonious environment is a prerequisite for development, must maintain a clean line, Government cadres to be honest and integrity as the basis for economic and social development; to adhere to the security line, promote security and stability and economic society. First, in the promoting integrity and anti-corruption efforts. ownship to firmly grasp the consciousness of clean government is the economic environment for social development, focused supervision and discipline of accountability, strengthen inner-party supervision, discipline and rules at the front, advancing the construction of a clean government and the anti-corruption work made new achievements. To change ideas, innovative ideas, from the petition admissible, clue disposal talk to, talk to the discipline of accountability, investigation, review report, should adhere to the discipline in front of the law, supervision and discipline work deep do do fine to do it. In this year's \committees\he election, make \ply off\strict political discipline, discipline, and strengthen supervision and inspection, seriously investigate and deal with non-organized activities, make the General wind fresh, smoothly. Advancing responsibility extends to all branches of the strictly administering the party, explore and implement various party organizations primarily responsible to the Township Party Committee \n three\nhance the awareness of primary responsibility for implementation. Rural discipline to fully carry out its oversight responsibilities, adhere to the duty, and safeguard the party Constitution, strict discipline, assist the ownship Party Committee in strengthening the party conduct clean government and anti-corruption groups coordinating the work against corruption. Overall strictness of accountability as important, to implement the party's line, principles and policies, weak party exercises primary responsibility for administering the party vacancy, caused serious damage to the party's cause, \nds\ous responsibility. \combination of criticism and commands his conversation, criticism, organization, discipline, held responsibility, oversight responsibilities held

于上市银行，则应执行证监会“公开发行证券公司信息披露编报原则第2号———商业银行财务报表附注特别规定”。从总体上看，迄今为止，除上市银行外，中国的商业银行并没有进行全面的信息披露的义务。

从国际金融界的角度看，加强信息披露，进一步提高商业银行的透明度已是大势所趋。2001年1月16日，巴塞尔委员会1发布了新资本协议草案第二稿，该协议将于2001年底正式发布，初步定于2005年正式实施。相对于旧的巴塞尔协议，新协议除了资本充足率的要求外，更进一步提出了资本充足性的监管约束和市场约束两项内容。巴塞尔委员会认为，市场具有迫使银行有效而合理地分配资金和控制风险的作用，市场奖惩机制可以迫使银行保持充足的资本水平。但是，有效的市场约束对银行信息披露制度提出了更高的要求，只有信息准确、全面、及时，市场参与者才能准确判断银行抵御风险的能力。为此，新的巴塞尔协议要求，银行在一年内至少披露一次财务状况、重大业务活动及风险度、风险管理状况，具体指标主要包括资本结构、风险敞口、资本充足比率、对资本的内部评价机制以及风险管理战略等。

但是，从另一个角度看，商业银行的信息披露制度又受到商业银行自身的治理结构、经营水平等的制约，同时，商业银行信息披露的内容与程度还要与一国的市场化程度相适应。目前，我国正处于向市场经济转轨的阶段，而由于历史原因，中国的商业银行距离真正意义上的商业银行仍有差距，因此，在规范商业银行信息披露的同时，必须考虑这种信息披露对其国际金融活动能力的影响。

综上所述，在现阶段，应逐步的、分阶段的推进商业银行会计信息披露，并注意把握以下原则：

1．对上市银行与非上市银行应制定不同的披露标准。对上市银行，其信息披露将以证监会“公开发行证券公司信息披露编报原则第2号———商业银行财务报表附注特别规定”为基础，而对于非上市银行，则应针对其特点和监管要求另行制定相应的报表附注规定。

2．应先制定有关资产质量、或有事项与衍生金融产品等方面信息披露的标准，后制定有关风险控制方面信息披露的标准。

在现阶段，会计信息的表外披露应更多着眼于以下两方面的情况：一方面，商业银行会计信息的使用者需要的是能够从多个角度反映商业银行财务状况或经营成果的信息，而表内的信息只能从一个角度满足这种需要。例如，对贷款信息，表内如选择从期限结构的角度对其进行披露，则贷款质量、行业分布等信息将不宜再在表内披露，否则将引起分类上的混乱。另一方面，较之一般的工商企业，商业银行存在着大量的中间业务、或有事项和衍生金融产品，这些信息的披露对于外界更好地对银行的状况进行评估是十分重要的，但限于会计理论关于资产、负债确认的现行基础，这些项目难以在表内进行确认，因此只能选择在表外进行披露。

至于新巴塞尔协议要求的对资本的内部评价机制以及风险管理战略的信息

1

巴塞尔银行监理委员会(The Basel Committee on Banking Supervision)简称巴塞尔委员会，是由美国、英国、法国、德国、意大利、日本、荷兰、加拿大、比利时、瑞典10大工业国的中央银行于1974年底共同成立的，作为国际清算银行的一个正式机构，以各国中央银行官员和银行监理当局为代表，总部在瑞士的巴塞尔。每年定期集会4次，并拥有近30个技术机构，执行每年集会所订目标或计划。巴塞尔委员会本身不具有法定跨国监理的权力，所作结论或监理标准与指导原则在法律上也没有强制效力，仅供参考。但因该委员会成员来自世界主要发达国家，影响大，一般仍预期各国将会采取立法规定或其它措施，并结合各国实际情况，逐步实施其所订监理标准与指导原则，或实务处理相关建议事项。在“国外银行业务无法避免监理”与“适当监理”原则下，消弭世界各国监理范围差异是巴塞尔委员会运作追求的目标。 经典文档 下载后可编辑复制

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maintain a calm state of mind, conscientiously do a good job, never able to muddle along, \nheshangzhuangyitianzhong\People in the transition process, political ... Organization set up and played the role of an effective way to increase farmers ' specialized cooperatives and Agriculture set up party organizations in the social service organizations, and development of grass-roots party organizations into full play in the lead industry, prompting farmers to get rich in the fighting bastion role. Conscientiously implement the established at the Township party Office of policy requirements, selection with a good organization of the Party Committee members and full-time Director, catch the rural grass-roots party building work. Conscientiously do a good job on the County's village annual compensation according to the per capita net income of farmers per capita twice times, group leaders 30% of annual compensation paid by village years implemented policies to further mobilizethe enthusiasm of village cadres. Second is to highlight the educational management, to strengthen the construction of party members and cadres. On the educational management of party members, and to implement further strict management of the party members ' opinions, carry out party membership to troubleshoot, clean standard membership files, intensifying the day-to-day management. Not qualified in accordance with the disposal of XX County party interim measures, and steadily push forward the disposal of unqualified party members. Strict implementation of the development plan of recruiting, put quality first, strengthening the structure of new party members. Strengthen the management of mobile party member, outstanding rural migrant workers and college graduates two focus groups, sound into the party management, out of the party meet, two-way co-management mechanism. Conscientiously implement the Education Ordinance, improve the system of party membereducation and training, positive use of information technology and new media innovative ways and means of education, expansion of educational coverage, improving party members ' education. Perfecting the incentive and caring support mechanisms within the party, helping increase the life dificult for party members and senior party member. Meanwhile, resources to take full advantage of distance education platform, party member cadre modern distance education, dissemination of the voice of the party, serving the grass-roots masses, party members ' education and training, promote the effectiveness of education and training. Cadre management, to focus on strengthening \on training leading cadres and employees more conscious use of advanced concept of development to guide and promote implementation. Around to respond to unexpected events, new media age networks of public opinion, precise training in topics such as poverty alleviation, administration according to law, and effectively improve the Township, vast numbers of party members and cadres full use of policy, the ability to promote the reform, development and stability. Self-discipline guidelines of the CPC and the Communist Party disciplinary regulations into cadre education and training content, prompting leaders of discipline, show good manners in the heavily-guarded heart, outside of the shape. To adhere to grab early to grab a small scratch prevention, implementation leader reminded the talks, refer to commandment and other relevant provisions, by talking about supervision visits, 披露，对现阶段的中国的商业银行来说难度太大。当前，我国商业银行对信用风险的管理才刚刚步入正轨（贷款的五级分类自2000年开始才纳入商业银行信贷监测和考核范围），利率风险与操作风险的控制基本上没有考虑，只有当中国的商业银行完成从信用风险管理向全面风险管理的转化后，才有可能制定一个合适的相关信息的披露规范。

3．区别银行信息对内对外披露的频率。商业银行会计信息对外披露的频率每年至多两次，即半年和一年。而对财政部、人民银行等信息使用者的披露频率则可以视实际需要更为频繁一些。

（二）商业银行会计信息披露的主要内容

在现阶段，对于商业银行来说，其在会计报表附注中，主要应当披露如下信息：

1．会计政策。主要包括以下方面：

（1）说明计提准备金的范围和方法。应分别指出根据余额一定比率计提的一般准备和根据个别贷款的实际情况提取的专项准备的提取方法。

（2）对于利息收入的确认方法。要特别说明在什么情况下应收利息确认为表内收入，什么情况下应收利息不再确认为表内收入。

（3）说明各项投资（特别是证券投资）的计价方法。

（4）对于衍生金融工具，应说明其计价方法。采用公允价值的，要说明对公允价值1的变动的处理方法。

2．资产质量状况。主要包括以下方面：

（1）按信用贷款、保证贷款、抵押贷款、质押贷款分别披露不同期限的短期贷款和中长期贷款。

（2）按信用贷款、保证贷款、抵押贷款、质押贷款披露逾期贷款的期初数、期末数。

（3）按信用贷款、保证贷款、抵押贷款、质押贷款披露呆滞贷款期初数、期末数。

（4）按信用贷款、保证贷款、抵押贷款、质押贷款披露呆帐贷款的期初数、期末数。

（5）按贷款的五级分类分别披露其期初数、期末数。 （6）贷款按地区、行业和贷款对象的集中度信息。

（7）披露呆帐准备的期初数、本期计提数、本期转回数、本期核销数及期末数。

（8）披露逾期的拆放同业及其他金融性公司中的期初数、期末数。

（9）对于非生息资产，如其他应收款、其他资产等项目，如数额较大，应披露其具体构成情况。

3．资产与负债的期限结构。按到期日的一定标准（如三个月、六个月、一年、一至三年、三至五年等）披露贷款、证券投资等主要资产与存款等主要负债的期限结构。

4．可能构成损失的或有事项。商业银行应披露可能构成损失的或有事项的

1

公允价值（Fair Value） 亦称公允市价、公允价格。熟悉市场情况的买卖双方在公平交易的条件下和自愿的情况下所确定的价格，或无关联的双方在公平交易的条件下一项资产可以被买卖或者一项负债可以被清偿的成交价格。在公允价值计量下，资产和负债按照在公平交易中，熟悉市场情况的交易双方自愿进行资产交换或者债务清偿的金额计量。购买企业对合并业务的记录需要运用公允价值的信息。在实务中，通常由资产评估机构对被并企业的净资产进行评估。

annual appraisal, report, petition, finding signs reminded, early to correct the problems in time. Strict enforcement of cadre archive management system, seriously with parent organizational unit cadres file review identified additional work. Three is to highlight the enhanced responsibility, conscientiously implement the comprehensive tasks strictly admnistering the party. Implementation of the \en-Five\opment planning, comprehensive well-off society goal, the key play a core role of the party. Township party organizations should conscientiously implement the provincial County in strictly administering the party all deployment requirements, perfect tube party-the party's institutional mechanisms, promotion of strictly administering the party tasks ground effect. A to ... Governed by the concentration and control to normal depth. o thoroughly study and implement the guidelines for the honesty and self-discipline of the disciplinary regulations such as laws and regulations, strengthen all party members and cadres ' honesty and self-discipline, public attitudes and party discipline, party rules education, sustained regulation around abuses of the masses. Four, focuses on optimizing development environment, and promote social development of clean, safe and harmonious environment is a prerequisite for development, must maintain a clean line, Government cadres to be honest and integrity as the basis for economic and social development; to adhere to the security line, promote security and stability and economic society. First, in the promoting integrity and anti-corruption efforts. ownship to firmly grasp the consciousness of clean government is the economic environment for social development, focused supervision and discipline of accountability, strengthen inner-party supervision, discipline and rules at the front, advancing the construction of a clean government and the anti-corruption work made new achievements. To change ideas, innovative ideas, from the petition admissible, clue disposal talk to, talk to the discipline of accountability, investigation, review report, should adhere to the discipline in front of the law, supervision and discipline work deep do do fine to do it. In this year's \committees\he election, make \ply off\strict political discipline, discipline, and strengthen supervision and inspection, seriously investigate and deal with non-organized activities, make the General wind fresh, smoothly. Advancing responsibility extends to all branches of the strictly administering the party, explore and implement various party organizations primarily responsible to the Township Party Committee \n three\nhance the awareness of primary responsibility for implementation. Rural discipline to fully carry out its oversight responsibilities, adhere to the duty, and safeguard the party Constitution, strict discipline, assist the ownship Party Committee in strengthening the party conduct clean government and anti-corruption groups coordinating the work against corruption. Overall strictness of accountability as important, to implement the party's line, principles and policies, weak party exercises primary responsibility for administering the party vacancy, caused serious damage to the party's cause, \nds\ous responsibility. \combination of criticism and commands his conversation, criticism, organization, discipline, held responsibility, oversight responsibilities held—3—

金额，包括：银行承兑汇票、保函、开出信用证、贷款承诺、向其他商业银行转贴现票据或向人民银行再贴现票据以及其他有追索权的资产销售项目。

5．汇率风险的影响。商业银行应披露按币种列示的资产负债情况，特别要按照偿付货币披露外债金额，以便于评估其所面临的汇率风险。

6．衍生金融产品。商业银行应按衍生产品种类，根据合约期限（按一年内、一年到五年、五年以上等）分别反映各种衍生金融工具的合约价格、会计期初市场价格、会计期末市场价格；按会计期末市场价格计算的银行在各种衍生金融工具上的盈亏。对用于套期保值目的的衍生金融工具应单独进行披露。

二、我国商业银行会计信息披露制度的国际比较

(一)《新巴塞尔资本协议》对商业银行会计信息披露要求的分析 2001年巴塞尔银行监管委员会发布了新资本协议（征求意见稿），经过两年的讨论和广泛征求意见，新巴塞尔资本协议正式文件即将在全球正式实施。新巴塞尔资本协议比较全面地阐述了即将在全球银行业推行的新资本充足协议的基本原则。与1988年资本协议相比，新巴塞尔资本协议除了更精细、更全面地评估信用风险、市场风险及操作风险的各种因素外，提出了比1988年资本协议更复杂、更加具有风险敏感性的框架和管理规则，内容更加广泛、更加全面，它摒弃了“一刀切”的资本监管方式，在整个体系上，新资本协议从单纯的资本要求演变成以最低资本要求、资本充足率监管和市场纪律约束三大支柱为基础的“三管其下”的完整的资本充足监管框架，强调了“三个支柱”在现代监管体制中的作用，“资本充足率监管”和“市场纪律约束”作为“第一支柱”最低资本要求的补充手段，“三个支柱”必须协调使用才能真正体现新协议的精髓。

根据新资本协议进行测算，全球银行业在新的监管框架下所需的资本金总体水平不会出现太大的变化，但资产质量较差的银行及OECD国家的资产评级较低的银行将被迫提高风险权重，从而要求配备更高水平的资本。否则受资本不充足影响，银行的评级就会降低，筹资成本就会增加。

关于数据完整性，巴塞尔新资本协议规定，实施IRB的一个重要前提条件是评级模型需要有5年以上的观察期。到2001年花旗银行经过清洗的数据库有12年完整的客户信息，美洲银行有10年。目前美国各大银行基本上实现了信贷全流程的电子化，包括违约客户在内的所有客户信贷记录、财务报表、基本面信息等历史信息都集中于总行数据仓库。关于数据质量，美国银行通常要求客户提供经过审计的财务报表，而中小企业如因成本和规模原因不能提供，也可用税务收据来代替。新协议对信用风险和操作风险的适时控制和大型银行对市场风险的集中控制，都是以完备的信息管理系统为前提的。如果银行没有完备的IT系统，则难以落实新协议规则。

新资本协议首次将市场风险和操作风险纳入风险管理范畴，强调它们之间的相关性，并分别提供了从简单到高级的一系列风险衡量方法，以更加合理地确定一定资本额对应的风险资产额。新资本协议框架给予监管部门更大的决策自主权，也对监管能力提出了更高的要求。新协议允许商业银行采用内部评级体系进行风险管理，同时也要求监管者对银行风险管理过程进行评估，以及在银行资本水平下跌，危及其承受能力时应及早干涉。这就要求中央银行实行由被动监管向主动监管转变。这就要求监管者对各种风险管理方法的先进性和合理性有明确的

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maintain a calm state of mind, conscientiously do a good job, never able to muddle along, \nheshangzhuangyitianzhong\People in the transition process, political ... Organization set up and played the role of an effective way to increase farmers ' specialized cooperatives and Agriculture set up party organizations in the social service organizations, and development of grass-roots party organizations into full play in the lead industry, prompting farmers to get rich in the fighting bastion role. Conscientiously implement the established at the Township party Office of policy requirements, selection with a good organization of the Party Committee members and full-time Director, catch the rural grass-roots party building work. Conscientiously do a good job on the County's village annual compensation according to the per capita net income of farmers per capita twice times, group leaders 30% of annual compensation paid by village years implemented policies to further mobilizethe enthusiasm of village cadres. Second is to highlight the educational management, to strengthen the construction of party members and cadres. On the educational management of party members, and to implement further strict management of the party members ' opinions, carry out party membership to troubleshoot, clean standard membership files, intensifying the day-to-day management. Not qualified in accordance with the disposal of XX County party interim measures, and steadily push forward the disposal of unqualified party members. Strict implementation of the development plan of recruiting, put quality first, strengthening the structure of new party members. Strengthen the management of mobile party member, outstanding rural migrant workers and college graduates two focus groups, sound into the party management, out of the party meet, two-way co-management mechanism. Conscientiously implement the Education Ordinance, improve the system of party membereducation and training, positive use of information technology and new media innovative ways and means of education, expansion of educational coverage, improving party members ' education. Perfecting the incentive and caring support mechanisms within the party, helping increase the life dificult for party members and senior party member. Meanwhile, resources to take full advantage of distance education platform, party member cadre modern distance education, dissemination of the voice of the party, serving the grass-roots masses, party members ' education and training, promote the effectiveness of education and training. Cadre management, to focus on strengthening \on training leading cadres and employees more conscious use of advanced concept of development to guide and promote implementation. Around to respond to unexpected events, new media age networks of public opinion, precise training in topics such as poverty alleviation, administration according to law, and effectively improve the Township, vast numbers of party members and cadres full use of policy, the ability to promote the reform, development and stability. Self-discipline guidelines of the CPC and the Communist Party disciplinary regulations into cadre education and training content, prompting leaders of discipline, show good manners in the heavily-guarded heart, outside of the shape. To adhere to grab early to grab a small scratch prevention, implementation leader reminded the talks, refer to commandment and other relevant provisions, by talking about supervision visits, 判断。目前世贸组织中的主要成员国中央银行对银行业的监管以风险监管为主，把银行金融机构的经营风险监控在一定的范围内，协助金融机构主动阻击市场风险，中央银行始终处于主动的金融监管状态。

近年来巴塞尔委员会大力倡导和推动世界各国金融机构运作的透明度。新巴塞尔资本协议从增强金融系统安全和稳定角度出发，阐述了公开信息披露在提高透明度、增强市场约束机制的重要性。新资本协议就适用范围、资本结构、风险敞口与评估以及资本充足率四个领域制定了更为具体的、更为详细的披露要求，甚至一些具体的披露格式。可以说，新资本协议给银行公开信息披露制定了一个总的方针。

（二）与《新巴塞尔资本协议》相比下我国会计披露制度的缺口 新巴塞尔资本协议中关于信息披露内容，对于会计信息不完备、真实性有待加强、财务制度不健全的中国银行业来说是一个巨大的挑战。主要表现在：一是信息披露的规范化程度低。由于我国缺少一份类似新加坡或香港金管局的指引文件，也没有一套适应新巴塞尔协议要求的规范性文件，商业银行只能根据惯例进行披露，信息披露起不到硬化市场约束的作用。二是信息披露的内容不全面。由于受利润指标考核经营成效的影响，商业银行以财务成果信息披露为主，而对于反映其经营状况和经营风险的信息未引起足够重视，对风险方面的情况尤其是信用风险和市场风险披露得很少，使得信息披露的真实性、可靠性不足。三是披露的有效性不足。《中国人民银行法》、《商业银行法》中有关信息披露的具体要求均停留在财务报告、资产负债表、损益表等方面的要求，对商业银行信息披露中最为核心的风险披露没有作硬性规定，资产结构、银行资产风险与评估等内容均未涉及。四是存在诸多会计信息失真问题。在我国商业银行的年报中，在披露会计报表时没有详尽的附注说明，各年的财务数据可比性不强，缺乏关于各类风险资本要求、信用风险缓解技术采用前后敞口数量变动、每一信用级上的估计和实际的违约率、操作风险尚口数量及年实际损失数量等信息。而这些信息都是新巴塞尔资本协议中的“第三支柱”所要求的信息。

三、我国商业银行会计信息披露质量的现状、问题及原因

（一）我国商业银行会计信息披露的相关情况

2月11 日央行公布了1 月金融统计数据，由于1月中下旬严控信贷并加大监管力度，1 月人民币新增贷款最终收于1.39 万亿元，比月中下降600 亿。虽然低于2009 年的1.62 万亿，但从历史水平来看，仍然处于高位。如此看来，仅仅过去37 天央行就迫不及待地再次出手，于本月25 日又一次上调人民币存款准备金率0.5 个百分点，也在情理之中。从往年经验来看，受春节假期的影响，2 月份新增信贷较1 月份大幅度下降已成常态。今年1 月下旬监管机构的动作使得1 月份新增信贷在最后一周有所收缩，部分贷款需求被挤压到了2 月份，在月初呈现出爆发式的增长。截至春节假期前的最后一天，新增信贷规模已经接近6000 亿元。市场预计，在这一轮紧缩政策下，2 月份的新增贷款可能为7000 亿元左右。

虽然本月召开的中共中央政治局会议再次强调今年要继续实施积极的财政政策和适度宽松的货币政策，保持政策的连续性和稳定性，但是连续两次上调存款准备金率，也充分反应了监管部门控制市场流动性的意图。从目前的情况来看，

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annual appraisal, report, petition, finding signs reminded, early to correct the problems in time. Strict enforcement of cadre archive management system, seriously with parent organizational unit cadres file review identified additional work. Three is to highlight the enhanced responsibility, conscientiously implement the comprehensive tasks strictly admnistering the party. Implementation of the \en-Five\opment planning, comprehensive well-off society goal, the key play a core role of the party. Township party organizations should conscientiously implement the provincial County in strictly administering the party all deployment requirements, perfect tube party-the party's institutional mechanisms, promotion of strictly administering the party tasks ground effect. A to ... Governed by the concentration and control to normal depth. o thoroughly study and implement the guidelines for the honesty and self-discipline of the disciplinary regulations such as laws and regulations, strengthen all party members and cadres ' honesty and self-discipline, public attitudes and party discipline, party rules education, sustained regulation around abuses of the masses. Four, focuses on optimizing development environment, and promote social development of clean, safe and harmonious environment is a prerequisite for development, must maintain a clean line, Government cadres to be honest and integrity as the basis for economic and social development; to adhere to the security line, promote security and stability and economic society. First, in the promoting integrity and anti-corruption efforts. ownship to firmly grasp the consciousness of clean government is the economic environment for social development, focused supervision and discipline of accountability, strengthen inner-party supervision, discipline and rules at the front, advancing the construction of a clean government and the anti-corruption work made new achievements. To change ideas, innovative ideas, from the petition admissible, clue disposal talk to, talk to the discipline of accountability, investigation, review report, should adhere to the discipline in front of the law, supervision and discipline work deep do do fine to do it. In this year's \committees\he election, make \ply off\strict political discipline, discipline, and strengthen supervision and inspection, seriously investigate and deal with non-organized activities, make the General wind fresh, smoothly. Advancing responsibility extends to all branches of the strictly administering the party, explore and implement various party organizations primarily responsible to the Township Party Committee \n three\nhance the awareness of primary responsibility for implementation. Rural discipline to fully carry out its oversight responsibilities, adhere to the duty, and safeguard the party Constitution, strict discipline, assist the ownship Party Committee in strengthening the party conduct clean government and anti-corruption groups coordinating the work against corruption. Overall strictness of accountability as important, to implement the party's line, principles and policies, weak party exercises primary responsibility for administering the party vacancy, caused serious damage to the party's cause, \nds\ous responsibility. \combination of criticism and commands his conversation, criticism, organization, discipline, held responsibility, oversight responsibilities held

收缩信贷，严控信贷结构不仅是监管层的要求，也是商业银行维持健康发展的客观要求。2009 年的天量信贷投放，使资本金不足成为商业银行的普遍问题。国际评级机构惠誉本月2日宣布下调招商银行和中信银行评级，从过去的“C/D”级下调至“D”，惠誉称下调原因主要在于两家银行资本金方面显著恶化，以及去年高速信贷扩张后，资产负债表上持续面临的信贷风险。目前，多家银行都在积极寻求资本补充。中国证监会1 日宣布，招商银行A 股配股方案已通过证监会银行发审委审核。若招行H 股配股也于1 季度内获得通过，招行的资本充足率和核心资本充足率将分别提高约2个百分点，达到12%和8%以上。中银香港（控股）有限公司3 日表示，计划向机构投资者发行10 年期美元后偿票据，所得部分款项将用于提早偿还部分或全部25 亿美元后偿贷款。8 日，中信银行公告称，该公司临时股东大会也已通过了关于公司2010 年补充附属资本的议案，根据议案，中信银行将采用公开方式发行合计不超过250 亿元人民币的次级债或混合资本债，发行有效期截至2012 年12 月31 日。23 日，交行董事会审议通过关于A 股和H 股配股方案的决议，拟在A股和H 股市场以每10 股配售不超过1.5 股的比例向全体股东配售，融资总额不超过人民币420 亿元。同日，华夏银行发布公告称，已经获得银监会和央行的批准，在全国银行间债券市场公开发行不超过44 亿元人民币次级债券，并按照《商业银行资本充足率管理办法》等有关规定计入附属资本。

受商业银行内外部原因的双重影响，新增信贷规模受限，相对于2009 年发放天量信贷时的“以量补价”，“以价补量”成为2010 年银行的现实选择，商业银行议价能力的提升对于盈利增长而言将显得更为重要。可以预见的是，在商业银行提升自身定价水平的同时，票据贷款等低收益资产规模将会适度压缩，高收益产品将得到更多关注。但是尽管商业银行在面对小企业客户时拥有较强的议价能力、贷款收益相对较高，但由于贷款风险相对较大，在信贷资源稀缺的情况下，小企业也难免会面临融资困难、融资成本高的问题。对此，监管部门和商业银行给予了持续关注。银监会在对商业银行2010 年信贷投放的指导中表示，要求银行业金融机构加大对小企业投入力度，明确提出两项“不低于”的监管硬指标：即小企业贷款余额的增量不低于2009 年，增速不低于全部贷款的平均增速。本月，工行表示2010 年要加强对小企业的支持。招行宣布今年计划再成立9 家小企业贷款中心。建行也表示2010 年要继续推广小企业“信贷工厂”模式，不断补充优质客户。

表一 2010 年2 月上市银行月度基本数据 银行名称 1 月末收2 月末收2 月涨跌2 月末总元工商银行 建设银行 中国银行 交通银行 招商银行 中信银行 民生银行 浦发银行 兴业银行 4.58 5.65 4.10 8.17 15.17 6.93 7.23 19.62 32.16 4.58 5.63 4.14 8.20 15.90 6.95 7.33 20.74 34.69 0.41 -0.35 0.98 0.37 4.81 0.29 1.38 5.71 7.87 3 季度末总资产（亿3 季度末每股净资前3 季度每股收益盘价（元） 盘价（元） 幅（%） 市值（亿） 元） 产（元） （元） 0.30 0.37 0.24 0.47 0.68 0.29 0.54 1.30 1.91 16266.72 13156.70 10508.94 4017.54 3040.00 2712.82 1631.82 1831.35 1734.50 116701.34 1.93 93539.72 83423.36 33008.98 20169.01 14288.61 14029.36 15873.83 12663.12 2.30 1.95 3.20 4.58 2.65 3.17 8.20 11.17 经典文档 下载后可编辑复制

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