商业银行信息披露监管的国际框架与中国路径

The International Regulatory Framework for Information Disclosure of Commercial Banks and China's Path

为解决2008年金融危机中银行信息披露框架暴露出的缺陷,巴塞尔委员会于2012年成立信息披露工作组,先后对第三支柱框架进行了三次审查,旨在建立一套全球统一的、更加透明且更具可比性的银行信息披露体系。修订后的第三支柱框架,除了对信息披露内容进行了系统整合和充实外,还对信息披露的发布要求及展现方式作了详细规定。近年来,我国监管当局致力于加强商业银行的市场约束,商业银行信息披露体系不断完善,但与新的国际监管框架相比还有一定提升空间。基于以上分析,本文提出我国监管当局应及时出台与国际接轨的信息披露细则,并体现不同类型商业银行之间的差异性;商业银行则应主动加强信息披露、完善信息披露制度并建立先进的数据治理体系,提升信息披露的完整性和准确性。

In order to solve the defects of the information disclosure framework of banks exposed in the 2008 financial crisis, the Basel committee established the information disclosure working group in 2012 and conducted three reviews on the Pillar 3 framework, aiming to establish a globally unified, more transparent and comparable information disclosure system. The revised Pillar 3 framework not only consolidates and enriches the disclosure content, but also specifies the release requirements and presentation methods. In recent years, China＇s regulatory authorities have been committed to strengthening market constraints on commercial Banks, and the information disclosure system has been constantly improved, but there is still room for improvement compared with the new international regulatory framework. Based on the above analysis, this paper proposes that China＇s regulatory authorities should timely issue information disclosure rules that are in line with international standards and reflect the differences among different types of commercial Banks. Commercial Banks should take the initiative to strengthen information disclosure, improve information disclosure institution and establish advanced data governance system.