我国上市银行表外业务信息披露问题分析

Analysis on Off Balance Sheet Business Information Disclosure of China's Listed Banks

随着经济的快速发展,我国银行等金融机构表外业务形式不断创新,表外业务规模不断攀升。然而,由于缺乏明确、统一的表外业务规范、监督管理不到位、信息披露制度不健全等多种因素,我国上市银行的表外业务信息披露很不规范,存在一系列亟待解决的问题,影响监管措施的制定与实施和金融风险的防范,也不利于投资者正确做出投资决策。

With the rapid development of economy, the form of off balance sheet business is constantly innova- tive, and the scale of off balance sheet business continues to rise in China＇s banks and other financial institutions. However, due to the lack of clear and unified off balance sheet business norms, ineffective supervision and manage- ment, imperfect information disclosure systemand other factors, off balance sheet business information disclosure of listed banks in China is not standardized. There are a series of problems to be solved, which affect the formulation and implementation of regulatory measures and the prevention of financial risks, and are unfavorable for investors to make investment decisions.