Evaluation on Information Disclosure of Rural Commercial Banks' Off-Balance Sheet Activities

摘要

It is an effective risk control and prevention method to constantly improve the information disclosure of rural commercial banks' off-balance sheet activities. An objective evaluation is the basis. Based on its qualitative characteristics, the paper structures evaluation index system which includes 4 level-1 indexes of timeliness, authenticity, integrity and importance, and 14 level-2 indexes, using for twelve Rural Commercial Banks from 2014 to 2016. The results show that they features different level. Some ranking ahead and large scale banks disclose relatively adequate information. In terms of elements, rural commercial banks differ greatly from each other in their timeliness. The authenticity index is relatively better disclosed. And the integrity and importance indexes need to be further improved. In particular, the off-balance sheet activities of rural commercial banks should make progress in business category, specific operation and risk disclosure.