国有商业银行上市与信息披露机制完善研究

Study of the Listing and a Better Information Disclosure System of State-Owned Commercial Banks

在中国加入WTO和四大国有商业银行积极准备股改上市的背景下,建立和完善适应资本市场要求的信息披露机制意义重大。对照国际银行业的通行标准和资本市场的监管要求,我国国有商业银行的信息披露机制仍存在较大的完善空间。本文在归纳巴塞尔委员会和国内相关监管部门对上市银行信息披露要求的基础上,指出国有商业银行应尽快完善对风险管理定量信息、非财务信息、公司治理信息和表外业务信息的披露,充实会计报表附注的披露要素,并妥善处理信息披露与商业秘密保护的关系;通过完善信息披露机制,树立与国有商业银行资产规模和市场地位相称的上市公司形象。

After China's entry into WTO when the four big state-owned commercial banks are busy preparing to go public after being transformed into joint-stock system,it is of great significance to set up a sound information disclosure system in line with the requirements of the capital market.With reference to the universal standard of international banking industry and requirements of supervision over capital market,it is found that state-owned commercial banks have much to accomplish in connection with information disclosure.By summarizing the requirements imposed by Basel Committee and relevant domestic supervising agencies on pro-listed banks in this regard,the paper points out that our state-owned commercial banks should rapidly improve their disclosure of quantitative information of risk management,non-financial information,corporate governance and off-balance sheet business information,add more elements for disclosure in the ex-planatory notes of fiscal reports and handle properly the relationship between information disclosure and commercial confidentiality.And a sound information disclosure system in place will help create the image of a listed company that matches the asset scale and market position of state-owned commercial banks.