摘要
新巴塞尔资本协议作为指导和规范各国银行业经营活动的一个国际性标准,对银行业信息的披露提出了具体要求。目前,中国商业银行信息披露制度与新巴塞尔资本协议的相关方面存在不少差距。按照新协议的监管要求,缩小国际差距,加快完善信息披露制度,对当前中国银行业稳健经营,提高国际竞争力具有重要意义。
As an international standard, New Basel Capital Agreement provides a guidance and regulation to the bank industry in different countries. It sets concrete requirements on information disclosure of the banks. At present, there is a gap between information disclosure of Chinese commercial banks and the New Basel Capital Agreement. Therefore, it is important to the sustainable development of bank industry in China to improve their international competitiveness by reducing the gap and perfecting information disclosure system according to the requirements in the a- greement.
出处
《云南财经大学学报》
2007年第4期58-60,共3页
Journal of Yunnan University of Finance and Economics
关键词
商业银行
信息披露制度
新巴塞尔协议
Commercial Banks
Information Disclosure System
New Basel Agreement
