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披露指引在一个统一的发展，应该指出的是，法律的前瞻性和连续性，为我国“暂行办法”信息披露“商业银行和巴塞尔新资本协议的差距，改善现有法规，制定更详细，更具体的披露要求，以提高商业银行信息披露的程度。须予披露信息披露的统一指引，不应该只是定性的信息，但是也定量信息披露：还应当根据商业银行的实际情况，商业银行应披露对各种财务数据，指标，具体内容和计算标准，商业银行应在财务报表中披露项目的格式应给予详细的说明。

Disclosure guidance in the development of a unified , it should be noted that the law may be forward-looking and continuity for our country , " Interim Measures on Information Disclosure of Commercial Banks " and the New Basel Capital Accord gaps , improve existing regulations , to develop a more detailed and specific disclosure requirements to improve the information disclosure of the extent of commercial banks . Uniform guidelines on disclosure of information required to be disclosed should not only qualitative information , but also to disclose quantitative information : It should also be based on the actual situation of commercial banks , commercial banks should be disclosed on a variety of financial data , indicators, with specific content and calculation standards, commercial banks should be disclosed in the financial statements should give a detailed description of the project 's format.

法律责任是一个重要的保护执法机制。不会被追究法律责任的行为违反了信息披露制度，不给予法律制裁，这是不保护的信息披露制度的实施，无法保护存款人的合法权益。正如前面提到的，我们目前的问责机制都不足以遏制商业银行，商业银行并没有需要披露的信息，尤其是延迟信息披露的情况，没有强有力的处罚。我建议按照新加坡银行法规定在连续状态违法行为，对商业银行的每一天，因为它征收一定数额的罚款。

Legal responsibility is an important protection mechanism of law enforcement . Violation of information disclosure system will not be held liable for the behavior , do not give legal sanction , it is not to protect the information disclosure system implementation , unable to protect the legitimate interests of depositors . As mentioned earlier , our current accountability mechanisms are insufficient to deter commercial banks , commercial banks are not required to disclose information, especially the situation of delay disclosure of information without strong punishment . I propose to follow the Singapore Banking Act of requirements imposed on commercial banks in a continuous state violations , for each day as it imposed a certain amount of fines.

内部控制是一个自我监管的金融机构，商业银行的行为，检查自己的企业内部控制机制，内部监督的一种方式，根据审慎的商业银行，以保证安全和有效的管理是非常必要和重要的有效防范经营风险的途径之一。
Internal control is a self-regulatory behavior of financial institutions , commercial banks, internal control mechanisms are examined for their own businesses as a way of internal oversight , according to prudent commercial banks to guarantee the safe and effective management is very necessary and important to effectively prevent operational risks one of the ways . Commercial banks have sound internal control mechanism , both regulators premise of effective supervision , but also the regulatory authorities in one of the elements . According to the new Basel " Core Principles " requirements, banks should have their business to match the scale and degree of responsibility of internal control should include a clearly defined mandate and responsibilities , bank commitments , payments and accounting treatment of assets and liabilities the separation of functions , cross-checking of the program , asset protection , improve independent internal audit, inspection of the control functions and related laws , regulatory compliance functions . China's banking regulatory body should be of commercial banks improve the internal control system put forward a standardized rules requirements, develop a certain standard , requiring all banks regardles本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。