摘  要:银行作为世界金融机构中最特殊的一种也是非常重要的一种，一旦银行机构出现流动性问题，往往会危机到一个国家甚至一个区域的经济体系。本文从商业银行会计信息披露的基础理论入手，对我国商业银行会计信息披露方面存在的问题进行了分析，指出了其中披露时间不及时、披露内容不充分 、缺乏对非财务信息的披露 、会计报表附注信息披露不充分、内容真实性不强、披露形式不规范、监管部门过多，标准不统一等问题。进而提出了规范法律规章体系、规范商业银行信息披露的内容、加强银行监管、完善独立审计与内部审计相结合的监督体系，改进审计监督手段、协调商业银行商业秘密与信息披露之间的矛盾、建立奖惩制度、引入银行评级制度等完善我国商业银行会计信息披露的建议。

关键词：信息披露  商业银行  存在问题

ABSTRACT:The bank is the most special and also very important as world’s financial institutions. Once it is confronted with the problem of mobility, the economic system of a country or even an area will be in crisis. This paper is led by the accounting information disclosure of business banks to analyze the problems in the accounting information disclosure of business banks in our country, pointing out the problems of untimely disclosure, inadequate content, lack of disclosure of non-financial information, insufficient note of accounting statement, inauthentic content, not standardized form of disclosure, too many supervision departments, unified standards and so on. This paper goes further to give suggestions in perfection of the legal system, standardization of the content of accounting information of business banks, stronger supervision of banks, fulfilling the combining supervision system of independent audit and internal audit, improving the supervision means of audit, coordinating the contradiction between the secrets of business banks and the information disclosure, establishment of system of rewards and penalties, introduction of the grade system of banks to perfect the accounting information of business banks in our country.

Keywords: information disclosure   Commercial Banks    The problem