我国商业银行信用风险信息披露研究

商业银行风险信息披露有利于提高银行绩效并强化市场约束力。新巴塞尔协议和我国《商业银行信息披露办法》均对商业银行信用风险信息披露做出了明确规定,但我国相关披露标准与新巴塞尔协议存在一定差距。通过对我国商业银行信用风险披露情况进行分析,提出优化信用风险计量方法、健全信用风险管理制度、完善信用风险信息披露内容等对策建议。

Commercial bank risk information disclosure can improve bank performance and strengthen market binding.New Ba-sel Agreement and the measures for the commercial bank information disclosure in our country have made clear commercial Banks credit risk information disclosure rules But there is a certain gap tetween our country related disclosure standards and the New Basel Agreement.Through the disclosure of our country commercial bank credit risk analysis,this paper put forward coun-termeasures and suggestions to optimize the credit risk measurement methods, perfect the credit risk management system, per-fect the credit risk information disclosure content.