上市商業(yè)銀行收益質量的實證研究
發(fā)布時間：2018-08-01 10:24
【摘要】：收益質量是指企業(yè)財務報表中的收益所反映出的企業(yè)過去、現(xiàn)在、未來經(jīng)濟價值信息的可靠程度。一個企業(yè)的收益具有兩大特性：數(shù)量性與質量性。作為財務報表使用者進行財務分析的一個重要手段和工具,收益的質量好壞應該比收益的數(shù)量多少獲得更多的重視。而目前關注更多的卻是收益的數(shù)量特性,對收益質量的評價與分析依然不足。收益質量分析在衡量上市公司盈利能力的穩(wěn)定持續(xù)方面起著重要作用,對公司以及投資者的各項決策也意義重大。 金融企業(yè)在國民經(jīng)濟占有重要地位,作為金融業(yè)主要構成部分的商業(yè)銀行的地位則更為突出。一般而言,其他金融機構都是在商業(yè)銀行平臺的基礎上發(fā)展起來的,商業(yè)銀行其業(yè)務范圍涵蓋了經(jīng)濟領域的大部分范圍,是一個國家金融體系的基礎。商業(yè)銀行的發(fā)展關系到經(jīng)濟發(fā)展和社會穩(wěn)定,具有優(yōu)化資金配置和調節(jié)、反映、監(jiān)督經(jīng)濟的作用。近年來我國各大銀行以空前的速度和規(guī)模成長。隨著幾大國有商業(yè)銀行的陸續(xù)上市,商業(yè)銀行上市已成為其發(fā)展階段的必然選擇。金融企業(yè)的特點之一是高負債經(jīng)營,因此,有關上市商業(yè)銀行的收益質量問題便顯得尤為關鍵。 本文針對當前的研究現(xiàn)狀,分析了收益質量的定義、特征及影響因素,在此基礎上通過定性與定量分析相結合,目的在于建立一個以戰(zhàn)略為導向的上市商業(yè)銀行收益質量評估體系。本文認為,從定性化的角度分析,上市商業(yè)銀行收益質量分析應從社會環(huán)境、金融業(yè)狀況、銀行會計政策的選擇、內部治理結構四個方面開展；從定量化的角度出發(fā),本文主要采用因子分析法,選取滬深16家上市商業(yè)銀行三年的財務數(shù)據(jù)進行研究,從收益的成長性、盈利性、流動性、安全性以及結構性五個方面采用13個指標來建立上市商業(yè)銀行收益質量的評價體系,在此基礎上得出結論,并從銀行、政府、投資者角度分別提出了相關政策建議。
[Abstract]:Income quality refers to the degree of reliability of economic value information in the past, present and future, which is reflected by the income in the financial statements of an enterprise. The income of an enterprise has two characteristics: quantity and quality. As an important means and tool for financial analysis, the quality of income should be paid more attention than the quantity of income. At present, more attention is paid to the quantitative characteristics of revenue, and the evaluation and analysis of revenue quality are still insufficient. The analysis of earnings quality plays an important role in measuring the stability and persistence of listed companies' profitability, and it is also of great significance to the decisions of companies and investors. Financial enterprises play an important role in the national economy, and commercial banks, as the main components of the financial industry, are more prominent. Generally speaking, other financial institutions are developed on the basis of commercial bank platform. The scope of business of commercial bank covers most of the economic field, which is the basis of a country's financial system. The development of commercial banks is related to economic development and social stability, and has the function of optimizing the allocation and regulation of funds, reflecting and supervising the economy. In recent years, China's major banks with unprecedented speed and scale of growth. With several state-owned commercial banks listed in succession, the listing of commercial banks has become an inevitable choice in its development stage. One of the characteristics of financial enterprises is high debt management. According to the current research situation, this paper analyzes the definition, characteristics and influencing factors of income quality, and combines qualitative and quantitative analysis. The purpose of this paper is to establish a strategic-oriented profit quality evaluation system for listed commercial banks. This paper holds that, from the perspective of qualitative analysis, the analysis of income quality of listed commercial banks should be carried out from four aspects: social environment, financial situation, choice of bank accounting policies, internal governance structure, and quantitative analysis. This paper mainly adopts factor analysis method to study the financial data of 16 listed commercial banks in Shanghai and Shenzhen for three years. This paper adopts 13 indexes to establish the evaluation system of the return quality of listed commercial banks in five aspects of security and structure, and draws a conclusion on this basis, and puts forward the relevant policy suggestions from the perspective of banks, governments and investors respectively.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F830.42
本文編號：2157268
[Abstract]:Income quality refers to the degree of reliability of economic value information in the past, present and future, which is reflected by the income in the financial statements of an enterprise. The income of an enterprise has two characteristics: quantity and quality. As an important means and tool for financial analysis, the quality of income should be paid more attention than the quantity of income. At present, more attention is paid to the quantitative characteristics of revenue, and the evaluation and analysis of revenue quality are still insufficient. The analysis of earnings quality plays an important role in measuring the stability and persistence of listed companies' profitability, and it is also of great significance to the decisions of companies and investors. Financial enterprises play an important role in the national economy, and commercial banks, as the main components of the financial industry, are more prominent. Generally speaking, other financial institutions are developed on the basis of commercial bank platform. The scope of business of commercial bank covers most of the economic field, which is the basis of a country's financial system. The development of commercial banks is related to economic development and social stability, and has the function of optimizing the allocation and regulation of funds, reflecting and supervising the economy. In recent years, China's major banks with unprecedented speed and scale of growth. With several state-owned commercial banks listed in succession, the listing of commercial banks has become an inevitable choice in its development stage. One of the characteristics of financial enterprises is high debt management. According to the current research situation, this paper analyzes the definition, characteristics and influencing factors of income quality, and combines qualitative and quantitative analysis. The purpose of this paper is to establish a strategic-oriented profit quality evaluation system for listed commercial banks. This paper holds that, from the perspective of qualitative analysis, the analysis of income quality of listed commercial banks should be carried out from four aspects: social environment, financial situation, choice of bank accounting policies, internal governance structure, and quantitative analysis. This paper mainly adopts factor analysis method to study the financial data of 16 listed commercial banks in Shanghai and Shenzhen for three years. This paper adopts 13 indexes to establish the evaluation system of the return quality of listed commercial banks in five aspects of security and structure, and draws a conclusion on this basis, and puts forward the relevant policy suggestions from the perspective of banks, governments and investors respectively.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F830.42
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