The Research of China's Listed Bank on Corporate Social Responsibility Information Disclosure 我国银行业上市公司企业社会责任信息披露研究
The central bank has eased disclosure rules on non-performing loans once this year. 俄罗斯央行今年曾有一次放松了不良贷款的披露规定。
Such demands add administrative burdens and often conflict with local privacy laws restricting bank disclosure. 这不仅增加了行政负担,也经常因此和当地限制银行披露账户信息的隐私法相冲突。
Under international pressure, Switzerland announced earlier this month that it would move toward internationally accepted standards of bank information disclosure in tax fraud cases. 在国际压力下,在这个月早期瑞士宣称,在避税案中将会向国际上接受的银行信息公开制度妥协。
In addition, the Bank Group will begin requiring disclosure of revenue figures for new major extractive industries projects immediately, and for all projects within two years. 此外,世行集团还开始要求立即公开新的重要采掘工业项目的收入,并在两年内公开所有项目的收入。
The Bank has put in place stringent financial disclosure rules for its employees. 世界银行已经对其官员采取了严格的金融公开规定。
Heretofore, to strengthen the transparency of bank system operation has gained general acceptability all over the international bank industry, perfect information disclosure system are herewith importunate to be established in China accordingly. 加强银行系统运作的透明度已成为国际银行业的共识,我国急需建立完善的商业银行信息披露制度。
Setting up and perfecting the legal system of disclosure of information of commercial bank which standardizes the disclosure of information of the commercial bank is the inexorable trend of development of the World Bank industry supervision. 建立和完善商业银行信息披露法律制度,规范商业银行的信息披露是世界银行业监管发展的必然趋势。
The causes of the poor quality of disclosure of China's commercial bank include the incompleteness of governance structure, the imperfect of internal control mechanics, the insufficiency of managers and operators of commercial bank and the incomplete outside system of commercial bank disclosure. 导致我国商业银行信息披露质量欠佳的原因包括商业银行治理结构不健全、内控制度不完善、经营管理者素质有待提高和外部相关制度建设不完备等。
First part is summary of legal system of bank information disclosure, which carry on the summary to the legal system of information disclosure of commercial bank from such respects as the concept, characteristic and meaning, ect; 第一部分商业银行信息披露法律制度概述,从概念、特征和意义等方面对商业银行信息披露法律制度进行概述;
Through a one period game model between bank and depositors, this paper argues that the quantity of core deposit ratio can greatly affect bank's information disclosure strategy when loans are saled. 本文通过一个银行和储户的一期博弈模型,证明了核心存款比率的高低能极大影响银行在贷款出售时的信息披露策略。
In order to improve the quality of information disclosure of China's commercial bank quickly, this thesis proposes that the following measures should be taken: firstly, accelerating China financial reform so as to enhance the ability of bank of information disclosure; 为加快提高我国商业银行信息披露质量,本文提出了具体的对策建议:第一,加快金融改革,健全商业银行信息披露主体;
We attach great importance to the content of pillar 3 by introducing in detail the specific requirements for commercial bank's information disclosure in the new accord. 我们重点关注第三支柱,对新协议中有关商业银行信息披露的内容作了详细介绍。
AN ANALYSIS OF THE CAUSES FOR DEFICIENCY OF CONFIDENCE IN INVESTMENT IN SMALL SHAREHOLDERS The initial purpose of establishing commercial bank information disclosure system is to protect the depositors 'benefits. 我国中小股东投资信心匮乏问题分析为了使存款人能够及时、准确的得到银行信息,增强存款人对商业银行的信心,商业银行应该主动地披露信息。
Finally, the author points out the shortcomings of Chinese commercial bank's information disclosure system by the comparison. 第二章是商业银行信息披露规范体系比较研究。
Therefore need to be led to disclosure system into the commercial bank information, strengthen concerning the disclosure information, the clarity strengthened a market with raise a market efficiency. 因此需要引入商业银行信息披露制度,加强有关信息的公开,增强市场的透明度,以提高市场效率。
Therefore, the Bank provided timely and effective information disclosure is to promote the bank to improve performance and enhance the way for effective banking supervision. 因此,银行提供的及时有效的信息披露是促进银行提高经营绩效和提升银行有效监管的途径。
The fourth chapter summarizes the structure of the law and control system of Chinese information disclosure system, disclosing the defects of real result of Chinese bank information disclosure. 第三章对我国现行的信息披露法律制度和监管体制进行了概括和总结,并揭示了在当前制度之下各家银行实际披露情况的不足。
The Commercial bank information disclosure system is that the Commercial bank in order to safeguard the investor benefit, and accept the social public the surveillance, discloses its own information the legally, financial change, state of operation systems and so on. 商业银行信息披露制度,是商业银行为保障投资者利益、接受社会公众监督而依法披露其自身财务变化、风险管理和经营状况等信息的制度。
In recent years, china has made great progress on the establishment of the commercial bank accounting information disclosure system. 近年来,我国在商业银行会计信息披露的制度建设方面取得了很大的进展,有一批相关的法律和法规相继出台,信息披露实务也逐步改善。
Paper mainly introduces the research background, research methods and ideas, as well as domestic and international literature review papers. Chapter ⅱ, The theory of the commercial bank information disclosure. 主要介绍了论文的研究背景、研究方法和论文思路以及国内外文献综述。第二章,商业银行信息披露的理论基础。
Introduced the concept of accounting information disclosure, accounting information disclosure quality characteristics, accounting information disclosure of relevant theories and bank accounting information disclosure of the content, way and characteristics. 介绍了会计信息披露的概念、会计信息披露质量特征、会计信息披露的相关理论以及银行会计信息披露的内容、方式和特点。
This part suggests to build a diversified commercial bank information disclosure mechanism by law, system of regulatory, internal restraint of banks and market supervision. 本部分提出了完善法律法规、健全监管制度、加强银行内部约束与促进市场监督四个方面的建议,以期构建多元化、多主体相辅相成的银行信息披露制度体系。
Commercial bank as an information intermediary, information disclosure, transparency, symmetry is an inevitable requirement. 商业银行作为信息中介,信息的公开、透明、对称更是必不可少的。
Internal control information disclosure become the core of public listed bank information disclosure, and it highlights the importance of preventing financial risks as the first line protection. 内部控制信息披露日益成为上市银行信息披露的重要部分,并逐渐显示出其防范金融风险的重要作用。
First we must increase trade information especially asset pool loans composition and the condition of the charge interest and increase business bank off-balance-sheet information disclosure according to the actual situation. 首先我们必须增加交易信息的透明,尤其是资产池贷款构成和利息收取的状况,并根据实际情况增加商业银行表外业务的信息披露。
The Second part elaborated Commercial bank information disclosure international standard, including "New Barthel Capital Agreement" historical evolution, characteristic, nature, overall standard and specific request. 第二部分论述商业银行信息披露国际准则即《新巴塞尔资本协议》的基本内容,包括《新巴塞尔资本协议》的历史演进、特点、性质、总体规范和具体要求。