金融机构会计信息披露供需研究——基于金融控股公司发展的思考

Study on Demand and Supply of Accounting Information Disclosure of Finance Institution——Based on the Development of FHC

解决金融机构信息不对称的一个重要手段是实现信息充分披露,特别是在金融控股公司的组织架构下,以财务信息为主的各类信息是各利益相关者与监管机构的重要识别手段。金融机构信息披露充分与否取决于需求与供给两个影响层面。因此应当加强信息需求的外部推动和内部激励以改进金融机构会计信息披露现状,并在这一过程中完善会计准则的推行。

Full disclosure is one of the most essential way to solve the problem of asymmetric information of Finance Institution, and the accounting information acts as a main fact for the supervision institution to identify for, and for the other benefit relatives, especially under the structure of FHC. To satisfy the demand of information from financial institutions, markets and supervision institutions, we should strengthen outer promotion and inner inspiratiola to fulfill accounting information disclosure of finance institutions, during which we can also bring off the new accounting standards effectively.