本文關(guān)鍵詞：公允價(jià)值對(duì)我國(guó)上市銀行盈余管理影響研究　出處：《中南林業(yè)科技大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：2006年2月,財(cái)政部出臺(tái)的新會(huì)計(jì)準(zhǔn)則著重引入公允價(jià)值計(jì)量,主要涉及債務(wù)重組、非同一控制下的企業(yè)合并、金融工具的確認(rèn)和計(jì)量及投資性房地產(chǎn)相關(guān)領(lǐng)域；其中金融工具準(zhǔn)則對(duì)銀行業(yè)影響甚重,也是本文研究重點(diǎn)。金融工具準(zhǔn)則在金融資產(chǎn)或負(fù)債的分類、后續(xù)計(jì)量、計(jì)提減值準(zhǔn)備及衍生金融工具的信息披露方面,賦予銀行高管過(guò)多的自由裁量權(quán)。這一方面增強(qiáng)了銀行財(cái)務(wù)數(shù)據(jù)的真實(shí)性與可靠性,可有效減少金融不穩(wěn)定性事件的發(fā)生,是我國(guó)上市銀行發(fā)展的必然選擇；但另一方面,基于我國(guó)不成熟的市場(chǎng)經(jīng)濟(jì)環(huán)境以及公允價(jià)值計(jì)量模式初次引入可能存在的“水土不服”,銀行方出于自身利益考量適時(shí)高估或低估其當(dāng)期損益的空間也被意外放大,從而引發(fā)坊間對(duì)銀行濫用公允價(jià)值計(jì)量的不斷質(zhì)疑。 本文以國(guó)內(nèi)外公允價(jià)值計(jì)量與盈余管理的相關(guān)研究為基礎(chǔ),從公允價(jià)值波動(dòng)性角度出發(fā)來(lái)解析我國(guó)上市銀行盈余管理活動(dòng)�？傮w上采用先分后總的論述方式,先分別介紹公允價(jià)值計(jì)量及盈余管理活動(dòng)在銀行內(nèi)的運(yùn)行現(xiàn)狀,再總括性的指出公允價(jià)值計(jì)量對(duì)我國(guó)上市銀行盈余管理活動(dòng)的具體影響。通過(guò)全面闡述我國(guó)上市銀行特殊的盈余管理工具及其與公允價(jià)值間的聯(lián)系,并分類討論受公允價(jià)值影響程度不同的盈余手段對(duì)我國(guó)上市銀行盈余信息的解釋力；從而檢驗(yàn)出公允價(jià)值計(jì)量在我國(guó)上市銀行中的實(shí)際運(yùn)行效果,明確其是否作用于其盈余管理。 本文選取我國(guó)10家上市商業(yè)銀行2004年到2011年問(wèn)的財(cái)務(wù)數(shù)據(jù),并通過(guò)相關(guān)回歸分析,得到以下幾點(diǎn)結(jié)論：一是,我國(guó)上市銀行盈余手段與公允價(jià)值計(jì)量間存在一定聯(lián)系；二是,對(duì)公允價(jià)值反應(yīng)靈敏的盈余手段并未顯著影響其盈余信息質(zhì)量。三是,對(duì)公允價(jià)值反應(yīng)不靈敏的盈余手段對(duì)其盈余管理程度影響也有限�？梢�(jiàn),公允價(jià)值計(jì)量并非我國(guó)上市銀行盈余管理的決定因素；現(xiàn)階段,我國(guó)上市銀行盈余管理空間未擴(kuò)大。謹(jǐn)慎適用公允價(jià)值計(jì)量,強(qiáng)化公司內(nèi)部治理,建立公允價(jià)值信息管理體系等措施來(lái)為公允價(jià)值順利施行保駕護(hù)航；對(duì)促進(jìn)公允價(jià)值推廣,保障我國(guó)上市銀行會(huì)計(jì)信息質(zhì)量,具有一定的積極意義。
[Abstract]:In February 2006, the Ministry of Finance issued the new accounting standards introduced fair value measurement, mainly related to the debt restructuring, non business combination under the same control, the confirmation and measurement of the investment real estate and related financial instruments; the influence of accounting standards of financial instruments on the banking industry very heavy, is also the focus of this paper. The subsequent measurement of classification criteria financial instruments in the financial assets or liabilities, impairment and information disclosure of financial derivatives, given the discretion of bank executives too much. On the one hand, enhances the authenticity and reliability of financial data bank, which can effectively reduce the financial instability events, is the inevitable choice of banking development in China listed; but on the other hand, based on our country's immature market economy environment and the fair value measurement model first introduced the possible existence of the "silver line party, The climate does not suit one." The space of timely overvaluation or underestimation of current profits and losses is also unexpectedly enlarged, which raises questions about the abuse of fair value measurement in banks.
Based on the related research at home and abroad of fair value and earnings management as the foundation, from the perspective of fair value volatility perspective to analyze the bank's earnings management activities. On the whole the way after the discussion, the running status of the fair value and earnings management activities within the bank first introduced respectively, then the blanket the specific impact of fair value measurement on the bank's earnings management. Through a comprehensive exposition of China's listed banks special earnings management tools and the relationship between fair value and fair value, classification discussion by different degree of influence on earnings management of Chinese listed bank earnings information explanation to the actual inspection; the running effect of fair value measurement in China's listed banks, determine whether to act on the earnings management.
This paper selects the financial data of 10 listed commercial banks from 2004 to 2011 to ask, and through regression analysis, the following conclusions: first, there must be some relationships between the bank and earnings management of fair value measurement of listed in China; two, the fair value of sensitive reaction surplus means does not significantly affect the earnings the quality of the information. Three is the impact on the fair value of the response is not sensitive to the earnings management level of earnings management is limited. Therefore, the fair value measurement is not the determinant of the bank's earnings management; at the present stage, the space of earnings management on city banks in China did not expand. Cautious application of fair value measurement, strengthen the company's internal governance the establishment of fair value, information management system and other measures for fair value to promote the smooth implementation of the escort; fair value promotion, guarantee the quality of accounting information of listed banks, It has certain positive significance.

【學(xué)位授予單位】：中南林業(yè)科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F830.42;F224

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本文編號(hào)：1382563