【正文】 機(jī)構(gòu)存放款項(xiàng)、拆入資金、每股凈資產(chǎn)、固定資產(chǎn)處置損益、除上述項(xiàng)之外的其他營(yíng)業(yè)外收支凈額、非經(jīng)常性損益的所得稅影響、非經(jīng)常性損益的所得稅影響少數(shù)股東權(quán)益影響額（稅后）、歸屬于公司普通股股東 的非經(jīng)常性損益合計(jì)等，沒有自外部審計(jì)機(jī)構(gòu)的財(cái)務(wù)審計(jì)報(bào)告； 2021年年報(bào)披露了： 貸款減值準(zhǔn)備、資本凈額、核心一級(jí)資本凈額、其他一級(jí)資本凈額、二級(jí)資本凈額、加權(quán)風(fēng)險(xiǎn)資產(chǎn)、利息凈收入、手續(xù)費(fèi)及傭金凈收入、業(yè)務(wù)及管理費(fèi)、資產(chǎn)減值損失、利潤(rùn)總 5 額、平均總資產(chǎn)回報(bào)率、凈利差、加權(quán)風(fēng)險(xiǎn)資產(chǎn)收益率、手續(xù)費(fèi)及傭金凈收入比營(yíng)業(yè)收入、成本收入比、 每股經(jīng)營(yíng)活動(dòng)（使用）／產(chǎn)生的現(xiàn)金流量?jī)纛~、資產(chǎn)質(zhì)量、不良貨款率、撥備覆蓋率、貨款總額準(zhǔn)備金率、資本充足情況、核心一級(jí)資本充足率、一級(jí)資本充足率、資本充足率、總權(quán)益對(duì)總資產(chǎn)比率、加權(quán)風(fēng)險(xiǎn) 資產(chǎn)占總資產(chǎn)比率、歸于母公司股東的每股凈資產(chǎn)、流動(dòng)性比率、貨存款比例、最大單一客戶貨款比例、最大十家客戶貨款比例、貨款遷徙率、財(cái)務(wù)報(bào)表中利潤(rùn)表與資產(chǎn)負(fù)債表的分析（利息凈收入、利息收入、利息支出、手續(xù)費(fèi)及傭金凈收入、其他非利息收入、業(yè)務(wù)及管理費(fèi)、資產(chǎn)減值損失、所得稅費(fèi)用、分布報(bào)告與資產(chǎn)、投資、負(fù)債、股東權(quán)益、表外項(xiàng)目、其他財(cái)務(wù)信息）、合并資產(chǎn)負(fù)債表、合并利潤(rùn)表、合并股東權(quán)益變動(dòng)表、合并現(xiàn)金流量表、財(cái)務(wù)報(bào)表附注等，還有來有自外部審計(jì)機(jī)構(gòu)的財(cái)務(wù)審計(jì)報(bào)告。目前，農(nóng)業(yè)銀行常見的財(cái)務(wù)披露途徑就是通過上市公司必須披露的年度報(bào)告、年度中期報(bào)告以及季度報(bào)告這幾種常見的定期報(bào)告向公眾公開，然而，農(nóng)行的年報(bào)、中期報(bào)告與季度報(bào)告三者之間的財(cái)務(wù)信息披露標(biāo)準(zhǔn)不一致，披 露的范圍也有不小的差異，特別是在季度報(bào)，過于簡(jiǎn)略，無法進(jìn)行相關(guān)的財(cái)務(wù)指標(biāo)分析，披露的財(cái)務(wù)信息內(nèi)容的廣泛程度與詳細(xì)程度，都與年度報(bào)告和中期報(bào)告披露情況有很大差距，財(cái)務(wù)信息披露完整性極度缺乏。《會(huì)計(jì)法》是對(duì)總體的框架約束作用，而《企業(yè)會(huì)計(jì)準(zhǔn)則》則是對(duì)會(huì)計(jì)核算中操作要求的具體化，《金融企業(yè)會(huì)計(jì)制度》則是對(duì)整個(gè)金融企業(yè)特別設(shè)計(jì)的會(huì)計(jì)規(guī)范制度。農(nóng)業(yè)銀行的第一大股東是國(guó)家，但是這是一個(gè)抽象的、沒有現(xiàn)實(shí)意義的主體。管理技術(shù)水平越高，在工作效率上有可能起到事半功倍的效果，自身財(cái)務(wù)信息披露質(zhì)量也就越高越可靠，相反，如果管理技術(shù)水平低下，工作效率上也就可能起到事倍功半的反作用，財(cái)務(wù)信息披露的質(zhì)量肯定也難以獲得相關(guān)投資者的信賴。[14] 提高對(duì)商業(yè)銀行財(cái)務(wù)披露的監(jiān)督強(qiáng)度 要提高商業(yè)銀行信息披露質(zhì)量，必須加大對(duì)商業(yè)銀行信息披露的監(jiān)管力，對(duì)各種違反信息披露制度的行為確立相應(yīng)的處罰措施，一旦發(fā)現(xiàn)有違法違規(guī)的行為 就予以嚴(yán)厲的處罰，觸犯法律的要堅(jiān)持追究法律責(zé)任，從而在法律方面給予壓力，進(jìn)而對(duì)商業(yè)銀行財(cái)務(wù)信息披露的全面性、真實(shí)性、及時(shí)性、相關(guān)性、可靠性給予有效法律保障。 完善農(nóng)業(yè)銀行的公司治理結(jié)構(gòu) 完善的公司治理結(jié)構(gòu)是農(nóng)業(yè)銀行財(cái)務(wù)信息披露良可靠、真實(shí)、有效的保證條件。 提高農(nóng)業(yè)銀行的管理技術(shù)水平 首先，農(nóng)行應(yīng)該加強(qiáng)對(duì)信息系統(tǒng)的管理和建設(shè)。 由于我的學(xué)術(shù)水平有限，所寫論文難免有不足之處，懇請(qǐng)各位老師和學(xué)友批評(píng)和指正！ 17 請(qǐng)刪除以下內(nèi)容， O(∩ _∩ )O 謝謝！?。? The term autism refers to a cluster of conditions appearing early in childhood. All involve severe impairments in social interaction, munication, imaginative abilities, and rigid, repetitive behaviors. To be considered an autistic disorder, some of these impairments must be manifest before the age of three. The reference book used by mental health professionals to diagnose mental disorders is the Diagnostic and Statistical Manual of Mental Disorders , also known as the DSM. The 2021 edition of this reference book (the Fourth Edition Text Revision known as DSMIVTR ) places autism in a category called pervasive developmental disorders . All of these disorders are characterized by ongoing problems with mutual social interaction and munication, or the presence of strange, repetitive behaviors,interests, and activities. People diagnosed with these disorders are affected in many ways for their entire lives. Description Each child diagnosed with an autistic disorder differs from every other, and so general descriptions of autistic behavior and characteristics do not apply equally to every child. Still, the mon impairments in social interaction, munication and imagination, and rigid, repetitive behaviors make it possible to recognize children with these disorders, as they differ markedly from healthy children in many ways. Many parents of autistic children sense that something is not quite right even when their children are infants. The infants may have feeding problems, dislike being changed or bathed, or fuss over any change in routine. They may hold their bodies rigid, making it difficult for parents to cuddle them. Or, they may fail to anticipate being lifted, lying passively while the parent reaches for them, rather than holding their arms up in return. Most parents of autistic children bee aware of the strangeness of these and other behaviors only gradually. Impairments in social interaction are usually among the earliest symptoms to develop. The most mon social impairment is a kind of indifference to other people, or aloofness, even towards parents and close caregivers. The baby may fail to respond to his or her name being called and may show very little facial expression unless extremely angry, upset, or happy. Babies with autism may resist being touched, and appear to be lost in their own world, far from human interaction. Between seven and 10 months of age, most infants often resist being separated from a parent or wellknown caregiver, but these infants may show no disturbance when picked up by a stranger. Other children with autism may be very passive, although less resistant to efforts by others to interact. However, they do not initiate social interaction themselves. Still others may attempt to engage with adults and peers, but in ways that strike others as inappropriate, or odd. In adolescence and adulthood, some of the higherfunctioning individuals with autistic disorders may appear overly formal and polite. They may react with little spontaneity, as if social interaction doesn39。尤其要強(qiáng)烈感謝我的論文指導(dǎo)老師孟楓平老師，感謝她不厭其煩的幫助我進(jìn)行論文指導(dǎo)、修改和改進(jìn)。因此，監(jiān)事會(huì)有足夠的能力影響銀行財(cái)務(wù)信息披露。 增加農(nóng)行銀行財(cái)務(wù)信息需求者彼此間互動(dòng) 銀行財(cái)務(wù)信息需求者通常是存款人、投資者、監(jiān)管部門等，通過增加這些銀行利益者、財(cái)務(wù)信息提供者、監(jiān)管部門的交流互動(dòng)，在交流過程中，信息需求者向監(jiān)管部門反饋信息、提建議、舉報(bào)財(cái)務(wù)信息披露違規(guī)等，監(jiān)管部門在給予這些人一定的獎(jiǎng)勵(lì)。第三，有可能造成損失或有事項(xiàng)的披露。理由如下：第一，監(jiān)事會(huì)的成員都是由管理層任命的，監(jiān)事會(huì)成員不能保證其獨(dú)立性原則。由于各方面因素的影響，存在外部信息使用者需求不足的現(xiàn)象，主要體現(xiàn)在以下三個(gè)方面 : 第一，存款人對(duì)財(cái)務(wù)信息需求不充足?！钡凇栋腿麪栃沦Y本協(xié)議》中，不但要求定性還要求了定量分析，它是資本計(jì)算以及對(duì)監(jiān)管過程、銀行管理體制的要求和利用市場(chǎng)約束規(guī)則兩方面有機(jī)的結(jié)合。上市公司披露的財(cái)務(wù)會(huì)計(jì)信息失真，即財(cái)務(wù)會(huì)計(jì)信息不是公司財(cái)務(wù)及經(jīng)營(yíng) 情況的真實(shí)體現(xiàn)，這可能會(huì)對(duì)信息使用者造成對(duì)公司的嚴(yán)重錯(cuò)誤判斷，更會(huì)給投資者帶去更大的風(fēng)險(xiǎn) [12]。具體變化內(nèi)容如下： 年報(bào)與年報(bào)之間。顧巖（ 2021）當(dāng)前我國(guó)商業(yè)銀行信息披露存在的問題有：信息披露不及時(shí)、信息披露不全面、信息披露不可靠、信息披露不可比。商業(yè)銀行能否安全、穩(wěn)健、高效運(yùn)行影響社會(huì)經(jīng)濟(jì)的各個(gè)領(lǐng)域，而安全、穩(wěn)健、高效運(yùn)行除了自我監(jiān)督與管理外，也離不開外部監(jiān)管。s capital market, financial regulators and investors require mercial banks to the financial information disclosed will be higher. Study on the Agricultural Bank of China financial information disclosure issues is of great practical significance and reference value. In this paper, obtain the relevant information in the investigation foundation, master enough sufficient theory, theory with practice, the prehensive use of economics, statistics and other aspects of the basic knowledge, through parative analysis, theoretical analysis, exemplification and other methods, reveals the current agricultural bank financial information disclosure problems. Finally, bining theoretical knowledge and inquiry mastered mercial banks to disclose information on finan