As the fundamental element in the corporate governance structure, the auditing committee plays an important role in the process of financial information disclosure.
审计委员会作为公司治理的基本要素,在财务信息披露过程中扮演了重要的角色。
At present, there is still some gap between the laws and regulations concerning the information disclosure by Chinas commercial Banks and the New Capital Accord of Basel Committee.
目前中国商业银行信息披露法律规定与巴塞尔委员会新资本协议有差距。
The Basel Committee on Banking Supervision issued Core Principles for Effective Banking Supervision in 1997, which emphasized the importance of information disclosure.
巴塞尔银行监管委员会于1997年发布的《有效监管的核心原则》强调了银行信息披露的重要性。
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