商业银行信息披露制度探析——《商业银行信息披露暂行办法》的完善对策

由于商业银行业务的高负债性和社会性,商业银行信息披露成为必需,同时良好声誉对银行的巨大价值又使其具有信息披露的自发动因.我国的商业银行信息披露立法与其他发达国家相比还远不完善,而且实践中也是漏洞多出.在制度上推动自愿性信息披露、完善其要素规定并加强法律责任是完善的具体对策.

On the Information Disclosure of Commercial Banks——The perfection to "A Temporary Measure about the Commercial Bank Information Disclosure"

It is necessary for commercial banks to disclose informations because of their special operation,which runs into debt and also has big responsibility for social public.At the same time,the good reputation that can give banks big interests is the voluntary motivity for them to disclose their information.But comparing with other developed countries,the regulations about the information disclosure of banks in our country are not perfect and have many limitations in practice.It is a good way to encourage banks disclose informations voluntarily,reinforce the regulations about their factors and enforce their liability to perfect this system.