我国商业银行信息披露法律制度及其完善

CORC > 集美大学

	我国商业银行信息披露法律制度及其完善
	肖金发
刊名	http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=fjxb200601024&dbcode=CJFQ&dbname=CJFQ2006
	2012-06-05 ; 2012-06-05
关键词	商业银行信息披露巴塞尔新资本协议 commercial banks information disclosing the new International Convergence of Capital Measurement and Capital Standards D922.281
其他题名	The Legal System for Disclosing Information of Our Country′s Commercial Banks and Its Perfection
中文摘要	《商业银行信息披露暂行办法》是我国商业银行信息披露管理方面一个里程碑式的文件。但是我国商业银行信息披露仍然存在很多问题,相应的法律法规与国际标准或国际惯例仍然存在很大的差距。当前,我国必须尽快依照《暂行办法》推动信息披露的制度化,突出披露重点,完善披露法规,防范信息披露风险。同时也必须参照国际上通行的标准和国际惯例,进一步完善我国的商业银行信息披露法律制度。; The Temporary Ways for Disclosing Information of Our Country′s Commercial Banks is a milestone in this respect. However, there still exist many problems in its practice, and there remains a large gap between the laws and the relevant international standards or the international conventions. At present, based on The Temporary Ways, information disclosing should be systemized, focus of disclosing should be given prominence to, disclosing rules and regulations should be perfected, and risks for disclosing should be guarded against. Besides, with reference to the international standards and practices, the legal system for disclosing information of our country′s commercial banks should be further perfected.; 【作者单位】集美大学社科系福建厦门361021；【作者英文名】XIAO Jin-fa (Department of the Social Science, Jimei University, Xiamen 361021, China)
语种	中文
内容类型	期刊论文
源URL	[http://ir.calis.edu.cn/hdl/235041/20757]
专题	集美大学
推荐引用方式 GB/T 7714	肖金发. 我国商业银行信息披露法律制度及其完善[J]. http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=fjxb200601024&dbcode=CJFQ&dbname=CJFQ2006,2012, 2012.
APA	肖金发.(2012).我国商业银行信息披露法律制度及其完善.http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=fjxb200601024&dbcode=CJFQ&dbname=CJFQ2006.
MLA	肖金发."我国商业银行信息披露法律制度及其完善".http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=fjxb200601024&dbcode=CJFQ&dbname=CJFQ2006 (2012).