商业银行信息披露制度探析——《商业银行信息披露暂行办法》的完善对策  

On the Information Disclosure of Commercial Banks

作　　者：王莹莹[1] 

机构地区：[1]西北政法学院,陕西西安210063

出　　处：《黑龙江省政法管理干部学院学报》2006年第4期116-119,共4页Journal of Heilongjiang Administrative Cadre College of Politics and Law

摘　　要：由于商业银行业务的高负债性和社会性,商业银行信息披露成为必需,同时良好声誉对银行的巨大价值又使其具有信息披露的自发动因。我国的商业银行信息披露立法与其他发达国家相比还远不完善,而且实践中也是漏洞多出。在制度上推动自愿性信息披露、完善其要素规定并加强法律责任是完善的具体对策。It is necessary for commercial banks to disclose informations because of their special operation,which runs into debt and also has big responsibility for social public.At the same time,the good reputation that can give banks big interests is the voluntary motivity for them to disclose their information.But comparing with other developed countries,the regulations about the information disclosure of banks in our country are not perfect and have many limitations in practice.It is a good way to encourage banks ...

关 键 词：商业银行 信息披露 自愿性信息披露 

分 类 号：D922.281[政治法律—经济法学]