试论建立我国银行会计信息披露制度  

On Establishing the Announcement System of AccountingInformation of the Bank of Our Country

作　　者：武红卫[1] 

机构地区：[1]山西财经大学金融学系,太原030006

出　　处：《山西财经大学学报》2001年第2期90-91,共2页Journal of Shanxi University of Finance and Economics

摘　　要：信息公开、透明是市场经济的必然要求。目前 ,我国银行业这一特殊行业的会计信息披露问题令人堪忧 ,其缺陷主要表现在 ,披露的内容不完整 ,会计信息失真、会计信息披露的形式不规范、内容不可比等等。而银行作为国民经济的寒暑表和调节器 ,其会计信息披露的要求与标准理应比其他行业严格。Makes the information known to the public and has transparency is the inevitable request of market economy.At present,we worry about the accounting information announcement issue of the special line- banking of our country,the main expression of the defect are:the contents of announcement isn't perfect,the accounting information lacks fidelity,the form of accounting information announcement isn't standard,the contents can't be compared etc.Howerer,bank as the thermometer and regulative instrument of national economy,it is no doubt that the request and standard of accounting information announcement of bank should be strict than other lines.

关 键 词：中国 银行会计 信息披露制度 制度建设 金融安全 市场经济 

分 类 号：F830.42[经济管理—金融学]