金融控股公司会计信息披露及风险监管研究

RESEARCH ON ACCOUNTING INFORMATION DISCLOSURE AND RISK SUPERVISION OF FINANCIAL HOLDING COMPANIES

近年来,我国金融控股公司发展迅猛,金融控股公司的会计信息披露情况随之引起很多关注,由于我国金融业分业监管和金融控股公司本身的特性,规范金融控股公司会计信息披露、完善相关的监管就具有十分重要的意义.本文分析了金融控股公司会计信息披露的动因,并阐述了当前存在的问题,最后提出了金融控股公司会计信息披露的整体治理建议和完善金融控股公司会计信息披露监管的对策举措.

In recent years,China's financial holding companies have developed rapidly,and the accounting information disclosure of financial holding companies has attracted a lot of attention.Due to the fi nancial industry's separate supervision and the characteristics of the fi nancial holding company itself,it is of great signifi cance to regulate the accounting information disclosure and improving related supervision over financial holding companies.This paper analyzes the motivation of financial information disclosure of financial holding companies,and expounds the existing problems.Finally,the author puts forward the overall governance suggestions for fi nancial information disclosure of financial holding companies and the countermeasures to improve the accounting information disclosure supervision of fi nancial holding companies.