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shang shi yin xing xin yong feng xian pi lu yan jiu
Author(s): 
Pages: 14-17
Year: Issue:  3
Journal: Financial Accounting

Abstract: 商业银行信用风险的充分披露是有效监管的基础。本文通过对我国信用风险披露制度演进和四家上市银行2000-2003年的信用风险披露情况的具体分析,揭示了信用风险披露制度存在的缺陷和四家上市银行在信用风险披露中存在的问题,最后提出简要的政策建议。
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