信息公开、透明是市场经济的必然要求,银行会计信息也不例外。在西方发达国家,银行必须按照会计信息披露制度的要求公开其财务状况、经营成果和经营风险等会计信息。我国上市公司也必须按照《公司法》的有关规定通过中报、年报等形式披露其会计信息。但 Information disclosure, transparency is a necessary requirement of a market economy, bank accounting information is no exception. In western developed countries, banks must make public the accounting information such as their financial status, operating results and operating risks in accordance with the requirements of the accounting information disclosure system. China’s listed companies must also disclose their accounting information in the form of mid-year report and annual report in accordance with the relevant provisions of the Company Law. but