國有商業(yè)銀行會計信息披露問題研究.pdf

1、華東師范大學碩士學位論文國有商業(yè)銀行會計信息披露問題研究姓名：許娜申請學位級別：碩士專業(yè)：企業(yè)管理指導教師：夏嘉華20050401AbstractChinaConstructionBank、ChinaBankisgoingtogopublicin2005。andIndustrialAndCommercialBankOfChinaisbusilypreparingtogopublicin2006Duringtheprocessionofs

2、tateownedcommercialbanktoestablishmodemcommercialbankmechanismbygoingpublic，therearemanyproblemsinstate—ownedcommercialbank’SaccountinginformationdisclosureTheweaknessoflawandtheinsufficientanddelayeddisclosureshowsthedi

3、stancewiththelistedbankandinternationallevelHowtoimprovethelevelofstate—ownedcompanyandreachthelistedcommercialbank’slevelandinternationalrequirementhasbeenakeyissueHence，thepaperfocusOntheaccountinginformationdisclosure

4、ofstateownedcommercialbankscommercialbankItcommenceswithaglanceatthepresentsituationofChina。Sstate—ownedcommercialbankinformationdisclosureandaresearchonitseconomicbasisIttheninvestigatesontheproblemsofstate—ownedcommerc

5、ialbankinformationdisclosureandhowtoimprovethedisclosureinordertoreachthelistedbanklevelThepaperadoptsmanyapproaches，whichconsistofnormativeandempiricalstudies，inductionanddeductionandcomparisonThepapercommenceswiththein

6、troductionofaccountinginformationdisclosureanditslawsystem，thendiscussthemeaningofimprovingthestate—ownedcommercialbankinformationdisclosurefromtwoaspectsofeconomicbasisandgoingpublicChapter2discussesthepresentstationofs

7、tate—ownedcommercialbankinformationdisclosure，includingdisclosurelawsandprinciple，informationqualitystandards，contentandformsThen，thepaperpointsoutthreeproblemsofstate—ownedcommercialbankinformationdisclosure：theweakness

8、ofdisclosurelawandstandards，theinsufficientinformationdisclosureanddelayedinformationdisclosureChapter3comparesinformationdisclosurelawsystemandinformationqualitystandards，contentandformwiththelistedbank，analysesthedista