我国商业银行信息披露监管法律问题的逻辑改进  

Research on Supervision of Information Disclosure of Commercial Banks in China

作　　者：亢艳星 Kang Yanxing(Law School,Central University of Finance and Economics,Beijing 100089,China)

机构地区：[1]中央财经大学法学院,北京100089

出　　处：《金融理论探索》2020年第4期71-80,共10页Exploration of Financial Theory

摘　　要：商业银行信息披露作为加强市场约束的重要组成部分,对于商业银行的规范化经营及金融市场的稳定运行均具有重要意义。目前我国对商业银行信息披露的监管已基本形成了以部门规章的具体性规定为主,以法律的原则性规定为辅的体系。但是这一监管体系存在法律层级较低且法规体系不合理、信息披露监管理念固化及法律意识缺位、责任机制不完备限制有效监管的落实等问题。因此,必须在对信息标准明确化的基础上,细化监管规则,提升立法层级,转变监管理念,增强披露意识,强化监管机构及自律组织的监督性作用,从而建立起具备可操作性及可监督性的信息披露监管规则,以实现有效监管的目的。As an important part of strengthening market constraints,commercial bank information disclosure is of great significance to the standardized operation of commercial banks and the stable operation of financial markets.At present,the supervision of commercial bank information disclosure has basically formed a system based on the specific provisions of departmental regulations and supplemented by the principles of law.However,there are some problems in this system,such as the low level of law and unreasonable regulation system,the solidification of information disclosure supervision concept,the absence of legal consciousness,which restrict the implementation of effective supervision.Therefore,on the basis of clear information standards,we must refine the regulatory rules and upgrade the legislative level,change the concept of supervision,strengthen the awareness of disclosure,strengthen the supervisory role of regulatory agencies and self-discipline organizations,so as to establish operational and supervisory rules for information disclosure and achieve the purpose of effective supervision.

关 键 词：商业银行 信息披露 信息质量 金融监管 

分 类 号：D922.28[政治法律—经济法学]