银行理财产品信息披露标准化原则的立法研究

Research on the Principle of Standardization of Information Disclosure of Commercial Bank Financing Products

现有的信息披露规则强调真实、有效、及时、充分等原则,重在保障消费者知情,但是忽略了不同产品的比较,这也导致消费者难以对银行理财产品进行选择。因而,确立信息披露的标准化原则,使理财产品的信息披露到达可比性、可读性和适当性的标准就成为亟待解决的问题。而达成这一目标,必须将信息披露的重点落在完善关键信息的披露。通过构造关键信息的披露,进而实现理财产品信息披露的标准化。

The existing rules of information disclosure, focusing on the protection of the consumer＇ s right to know, emphasizes the principles, such as reality, effectiveness, timeliness and sufficiency, but ignores the comparison of different products, which is difficult for consumers to choose financial products. Thus, it becomes a serious problem that the establishment of standardization principle is to make information disclosure comparable, readable and appropriate. And to achieve this goal, our focus must fall on the improvement of key feature disclosure, which could standardize information disclosure of financial products.