上市银行信息披露质量评价体系的构建原则与思路

Research on Construction Principles and Thoughts of Quality Evaluation System for Information Disclosure of Listed Banks

我国上市银行信息披露普遍存在可靠性差、会计信息披露不充分等问题。基于上市银行会计信息披露现状,分析会计信息披露质量评价标准理论,提出上市银行会计信息披露质量评价体系的构建原则和思路,以期为我国上市银行保证信息披露提供参考。

The information disclosure of listed banks in China generally has problems of poor reliability and insufficient accounting information disclosure. Based on the status quo of accounting information disclosure of listed banks, this paper analyzes the theoretical of the quality evaluation standard of accounting information disclosure, puts forward the construction principle and thoughts of listed banks accounting information disclosure quality evaluation system, in order to provide references for listed banks in China to ensure information disclosure.