Timely and valid information disclosure mechanism is not only an important part of effective bank supervision , but also the important impetus to performance improvement of bank operation . strengthening the transparency of bank system operation has gained general acceptability all over the international bank industry 及時、有效的信息披露不僅是有效銀行監(jiān)管的重要部分,也是促進(jìn)銀行提高經(jīng)營績效的推動力,加強(qiáng)銀行透明度已成為國際銀行業(yè)的共識。