上市银行会计信息披露存在的问题和对策

Problems of the Accounting Information Announcement of Stock Banks and Countermeasures

我国上市银行会计信息披露存在会计制度和会计准则不能保证上市银行真实地反映其会计信息及会计信息披露不充分、不规范、不统一等问题。因此应采取加强会计制度特别是银行业会计制度的建设 ,加强社会中介机构对上市银行会计信息披露的评价 ,健全金融法律法规 ,加强对信息披露的监管 ,完善上市银行公司法人治理结构和内部控制制度等措施 ,以确保上市银行会计信息披露真实可靠。

The article analyses the main problems in the quality of the accounting information announcement of China's stock banks. They are: accounting system and norms can't ensure the stock banks to report their true accounting information and the accounting information announcement is not full, standard and consistent etc.. So, in order to make sure that the stock banks to give true and reliable accounting information report, we should strengthen the construction of accounting system esp. that in the banks; strengthen the evaluation of intermediary on the accounting information announcement of stock banks; amplify financial laws and regulations; strengthen supervision over information announcement and perfect stock banks' corporate legal person management structure and internal control system