摘 要
知识经济的发展，信息社会的进步使对商业银行会计信息披露的质量和内容要求越来越高。从目前审计部门对商业银行进行审计的结果看，部分银行存在着由多种原因导致的会计信息失真问题，这不仅扰乱了银行的工作，而且影响到国家宏观经济管理及经营管理者的正确决策。所以我国商业银行应尽快提高会计信息披露水平，推动自身发展，有力促进经济增长。规范商业银行会计信息披露的基本目标是：建立符合国际标准的财务会计制度和信息披露制度，商业银行要按人民银行有关规定，真实公开地披露有关业务信息，提高经营透明度。
本文从研究我国商业银行会计信息质量现状开始，分析了提高我国商业银行会计信息质量的必要性，并进一步分析了会计信息质量存在问题的原因。在此基础上，提出了提高我国商业银行会计信息质量的对策。
关键词：商业银行；会计信息；披露
目 录
前言·····································································································1
一、我国商业银行会计信息披露原则和主要内容································1
（一）现阶段商业银行会计信息披露的原则···········································1
（二）商业银行会计信息披露的主要内容··············································3
二、我国商业银行会计信息披露体系的国际比较······························4
（一）《新巴塞尔资本协议》对商业银行会计信息披露要求的分析·············4
（二）与《新巴塞尔资本协议》相比下我国会计披露制度的缺口·············5
三、我国商业银行会计信息披露质量现状、问题及原因····················5
（一）我国商业银行会计信息披露的相关情况········································5
（二）我国商业银行会计信息披露质量的现有问题·································7
（三）我国商业银行会计信息披露存在问题的原因分析··························8
四、提高我国商业银行会计信息披露质量的对策·······························9
（一）加强会计制度建设，完善信息披露规则········································9
（二）加快银行业会计准则的建设进程················································9
（三）加强对信息披露的监督检查，提高公司违规成本····························9
（四）逐步建立商业银行的单一审计制度·············································9
（五）完善商业银行公司法人治理结构，提高会计信息透明度··················10
（六）建立和完善银行内部控制制度··················································10
（七）正确处理信息强制披露和自愿披露的关系··································10
结 束 语·····························································································10
致 谢·····························································································11
参考文献·····························································································12
