금융기관의 경영정보 공시제도 = Public Disclosure in korea’s Financial System

다국어 초록 (Multilingual Abstract)

  Public disclosure in the financial system focuses the role of information in effective market discipline and effective financial supervision. International organizations, especially the Basel Committee on Banking Supervision and the Fisher Ⅱ working group which was sponsored by Basel Committee on Banking Supervision, the Committee on the Global Financial System of the G-10 central banks, the International Association of Insurance Supervisors, the International Organisation of Securities Commissions, recommended financial institutions provide timely information which facilitates market participants’ assessment of them in the public disclosure.<BR>  Korea reformed its public disclosure system of the financial institutions in 1999. Financial institutions have to disclose information on organization structure and manpower, finance, profit and loss, supply and use of funds, management indicators regarding soundness, profitability, productivity, and information which influences bank management such as management policy and risk management.<BR>  Current Korean public disclosure system meets standards of timeliness and comparability. Korea, however, needs to improve the area of reliability and materiality of the information which is disclosed. Korea’s financial institutions need to provide more qualitative information. Korea also needs to implement more rigid enforcement measures and liabilities of fraudulent disclosure.

목차 (Table of Contents)

• Ⅰ. 서론
  Ⅱ. 경영정보 공시제도의 필요성
  Ⅲ. 국제감독기구의 공시관련 주요 권고내용
  Ⅳ. 우리나라 금융기관 경영정보 공시제도
  Ⅴ. 우리나라 금융기관 경영정보 공시제도에 대한 평가
  [참고문헌]
  【ABSTRACT】
  

참고문헌 (Reference)

1 "은행의 건전성 규제제도" 7 (7): 2005

2 "은행경영공시제도 개편" 2001.7.

3 "금융기관의 경영공시제도 개선" 1998.10.

4 "Sound Practice for Loan Accounting" 1998.10

5 "Recommendations for Public Disclosure of Trading and Derivatives Activities of Banks and Securities Firms" 1999.10

6 "Prudential Regulation in an Integrated Financial Market: Issues of Optimality and Credibility" 1995

7 "Market Discipline and Financial Stability speech at the conference on banking and systemic risk hosted by the Bank of England" 2001.6

8 "Improving Public Disclosure in Banking" 173 : 2000.3

9 "Gerard Caprio and Ross Levine" 2006

10 "Financial Markets and Corporate Governance, remarks at the Economic Club of Memphis Dinner" 2004.2

11 "Financial Disclosure in the Banking" 2004.5

12 "Enhancing Bank Transparency" 1998.9

13 "Best Practices for Credit Risk Disclosure" 2000.09

14 "A More Market Based Approach to Maintaining System Stability" 2000.8