Abstract: Information is essentially a kind of public article. As suppliers of information, commercial banks usually show slack in information disclosure. Therefore, the regulatory authorities should refer to international conventions, combine domestic and local situation. In addition, they should continue to improve regulatory methods, increase regulatory efficiency, and promote the information disclosure quality of basic-level commercial banks by improving the regulatory framework of commercial banks' information disclosure, strengthening the publicity and guidance of information disclosure, urging commercial banks to improve corporate governance, improving the level of management technology, strengthening internal audit, and increasing incentives and constraints.