对于上市商业银行来说,不同于其他的金融企业,其能够大量吸纳活期存款以及创造信用货币。对于当前的经济来说,无论是在国内还是国外,都扮演着十分重要的角色。上市商业银行的一举一动都备受外界关注。近年来,我国的CPI指数一直在刷新以往的记录,此外,市场上的流动资金也相应大幅减少,银行的放贷力度也相应降低,在上述种种因素的共同影响下,便对我国银行的资产信贷质量提出了更高的标准。目前,关于银行业在透明度方面也越来越受到人们的重视,许多人赞成“上市商业银行提供有效信息披露是市场实现监管的基石”。鉴于此,本文通过对比国内外相关研究,为我国建立一套有关上市商业银行信息披露的有效制度提供一定的借鉴依据。 For listed commercial banks, unlike other financial enterprises, they can absorb demand deposits in large amounts and create credit currency. For the current economy, both at home and abroad, have played a very important role. Listed commercial banks every move has been much outside attention. In recent years, China’s CPI index has been refreshing the previous record, in addition, the market liquidity correspondingly drastically reduced, bank lending efforts are also reduced accordingly, all of these factors under the joint influence of the Bank of China’s asset credit Quality sets a higher standard. At present, the banking sector is also gaining more and more transparency in terms of transparency. Many people agree that “the effective disclosure of information by listed commercial banks is the cornerstone of the market regulation.” In view of this, this article compares some domestic and foreign studies to provide a reference for our country to establish an effective system for information disclosure of listed commercial banks.