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 及时、有效的信息披露不仅是有效银行监管的重要部分,也是促进银行提高经营绩效的推动力,加强银行透明度已成为国际银行业的共识。