摘要
我国现行立法中尚无关于商业银行信息披露的高层次法律,只有一些行政规章,而且这些规章中还存在诸多不足。文章认为应废除有关商业银行信息披露的低层次立法,在《商业银行法》中用专章规定信息披露制度,并从法律适用标准、披露内容、披露程序、监管机构的职责和法律责任等方面对完善商业银行信息披露立法提出了一些建议。
In the current legislation of our country, there aren't high-level laws on information disclosure of commercial bank but only some administrative regulations, a great deal of which are defective. Therefore, it is necessary to abolish the low-level laws on information disclosure of commercial banks, stipulate the system of information disclosure in the special chapter of 'commercial bank act', and perfect the legislation of information disclosure of commercial bank in terms of the application standards of the laws, the contents disclosed, the procedure to disclosure and the functions of the supervision authorities and etc.
出处
《武汉理工大学学报（社会科学版）》
2004年第6期754-756,共3页
Journal of Wuhan University of Technology:Social Sciences Edition
关键词
商业银行
信息披露
立法完善
commercial bank
information disclosure
legislative perfection
