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银行业作为金融行业的主导地行业,其稳健运营有利于维护我国经济长远健康发展。自上世纪末,亚洲爆发的金融危机使银行业认识到了加强银行信息披露的必要性。建立银行业信息披露制度、实行透明化经营是银行业的一贯要求。《巴塞尔新资本协议》更是将以信息披露为主要内容的市场约束正式确立为支撑银行业健康发展的“三大支柱”之一。为了实现银行业的长期稳健发展,如何对商业银行的信息披露进行有效的监管,成了我们迫切需要研究的问题。
As a leading industry in the financial industry, the banking industry’s steady operation is conducive to safeguarding the long-term healthy development of China’s economy. Since the end of the last century, the financial crisis in Asia has made the banking industry realize the need to strengthen bank information disclosure. The establishment of banking information disclosure system, the implementation of transparent management is the banking industry has always been the requirement. The Basel New Capital Accord formally establishes the market constraint on information disclosure as one of the “three pillars” supporting the sound development of the banking industry. In order to realize the long-term and steady development of the banking industry, how to effectively supervise the information disclosure of commercial banks has become an issue that we urgently need to study.