上市银行贷款信息披露的国际经验与中国的选择

摘要

贷款信息是评估商业银行信贷资产质量、识别信贷风险的关键。在回顾了商业银行贷款信息国际和国内规范演变历程和相关国家和地区银行信贷信息披露的经验之后，根据我国上市银行贷款信息披露的现状，分析了我国商业银行贷款信息与新巴塞尔协议和国际会计准则等国际经验的差距与不足，阐述了现阶段我国上市银行贷款信息披露存在的问题，由此提出了一些改进性措施和建议。%Loan information is the key to assessing the quality of credit assets and identifying the risk of credit in commercial banks. After reviewing the developing process of foreign and domestic commercial banks′ information disclosure regulation,and some experiences of some countries and local governments in disclosing the commercial loan information,according to the current situation of loan information disclosure of listed banks,the paper analyzes the difference and shortcomings between our regulations and New Basel Capital Ac-cord and International Accounting Standards,and elaborates the problems existing in the information disclosure of listed bank loan at present stage,and thus presents some relevant improving suggestions to solve these is-sues.