财务报告透明度与上市银行治理:国际经验与启示

本文在全面考察国外商业银行公司治理机构的基础上,针对近年来国外理论界和监管层所强调的提高银行透明度、加强信息披露的趋势,提出内、外部治理相结合,加强我国上市银行公司治理的政策性建议。

Based on the international practice about the corporate governance of banking, this paper analyzes the two main trends on the corporate governance of banking abroad： improve the transparency and public disclosure. Finally, the author gives some advice to improve the corporate governance of listed banks in China.