商业银行信息披露法律制度研究

【作者】 胡道明；

【导师】 华国庆；

【作者基本信息】 安徽大学 ， 经济法学， 2005， 硕士

【摘要】 商业银行信息公开披露,有利于银行的储户、投资人和其他利益相关人了解银行的财务状况、风险状况、公司治理和年度重大事项等信息,分析判断银行的经营状况和风险状况,维护自身权益;同时,也有利于从外部加强对商业银行的监管,强化市场约束的作用,实现对银行业的有效监管。银行信息披露有利于银行体系安全、稳健运行,是银行监管的有效补充。金融市场信息不对称现象的存在以及市场交易主体、监管主体对银行信息的强烈需求,必然导致商业银行信息披露法律制度的建立和完善。商业银行信息披露法律制度有其经济学和法哲学基础。国外许多国家和地区建立了比较完善的银行信息披露法律制度。我国已建立了商业银行信息披露法律制度,但制度本身尚有诸多不足之处,急需完善。我国应依据巴塞尔协议的相关规定并借鉴银行信息披露法律制度比较发达国家和地区的经验,完善我国商业银行信息披露法律制度,从而降低金融风险,维护我国金融市场健康有序运行。 除引言和结束语外,文章共分四个部分讨论了商业银行信息披露法律制度。第一部分“商业银行信息披露法律制度概述”,从概念、特征和意义等方面对商业银行信息披露法律制度进行概述;第二部分“商业银行信息披露法律制度建立的理论基础”,系统论述了商业银行信息披露法律制度的经济学、法哲学基础;第三部分“商业银行信息披露法律制度的比较研究”,通过比较研究,从银行信息披露内容、程序和监督处罚机制等三个方面介绍了国外有关国家和地区的商业银行信息披露法律制度:第四部分“我国商业银行信息披露法律制度完善的对策建议”,介绍了我国商业银行信息披露法律制度的规范体系并进行了评析,从我国银行信息披露法律体系、监管体制和监督处罚机制等方面提出了完善建议。更多还原

【Abstract】 Information disclosure of commercial banks can help banking depositors, investors and other relevant interest individuals to find out and analyze the financial status, risk situations, company operation and essential issues of commercial banks and safeguard their legal interests through analyzing and judging the financial status and risk situation of commercial banks. Meanwhile it also helps the external supervision of commercial banks, strengthen the action of market discipline and fulfill the efficient supervision on commercial banks. Information disclosure of commercial banks is in favor of safe and stable operation of banks and is efficient complement of bank supervision. The existence of information asymmetry phenomenon in financial market and the strong requirement of market transaction parties and supervision parties for information of commercial banks absolutely result in the establishment and perfection of legal system of information disclosure of commercial banks. The legal system of information disclosure of commercial banks has theory basic of economics and law. Many countries and regions outside our country have established their legal system of information disclosure of commercial banks which are perfect relatively. Our country has established legal system of information disclosure of commercial banks. However , this system has much shortcoming and needs improving. Our country must improve legal system of bank information disclosure so as to release financial risk and maintain the healthy and orderly operation of our financial market by according to the relevant stipulations of Basel agreements and learning from the experience of countries and regions which have relative developed legal system of bank information disclosure.This paper discussing legal system of bank information disclosure consists of four parts besides foreword conclusion. First part is summary of legal system of bank information disclosure, which carry on the summary to the legal system of information disclosure of commercial bank from such respects as the concept, characteristic and meaning , ect; Second part is theory foundation of legal system ofbank information disclosure, the economics of legal system of bank information disclosure, philosophical foundation of the law that the system has been described; The third part is relative study of legal system of bank information disclosure , through relatively study, from information announcing content, procedure, supervising and punishing mechanism three parts, it introduce foreign legal system of bank information disclosure of countries and regions concerned. The forth part is perfecting suggestion of our nation’s legal system of bank information disclosure, it has introduced legal system of bank information disclosure of our country and carried on evaluation and analysis, from legal system of information disclosure, procedure, supervision system and punishing mechanism, etc, it offers the suggestion of perfecting legal system of bank information disclosure of our country.更多还原