本文選題：銀行貸款損失準(zhǔn)備 + 盈余管理　； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：我國自1988年提出貸款呆賬準(zhǔn)備制度后,在監(jiān)管部門的共同努力下貸款損失準(zhǔn)備制度得到不斷發(fā)展和完善。為了進(jìn)一步完善貸款損失準(zhǔn)備制度,使貸款損失準(zhǔn)備制度在適應(yīng)我國基本國情的前提下與國際趨同,監(jiān)管部門提出一系列新的監(jiān)管要求,這些監(jiān)管要求的提出與完善,不僅使銀行意識(shí)到充分、準(zhǔn)確計(jì)提貸款損失準(zhǔn)備對(duì)銀行資產(chǎn)的流動(dòng)性和安全性的重要性,貸款損失準(zhǔn)備稅前扣除政策以及一般準(zhǔn)備計(jì)入銀行資本也激發(fā)銀行及時(shí)、充分計(jì)提貸款損失準(zhǔn)備,這些對(duì)我國金融行業(yè)的健康發(fā)展具有重要意義。 在本文的第一、二部分,主要研究了國內(nèi)外學(xué)者對(duì)貸款損失準(zhǔn)備、盈余管理、資本管理的研究,并且對(duì)本文的寫作思路以及創(chuàng)新點(diǎn)、不足之處進(jìn)行梳理。本文的第三部分包括三個(gè)部分：貸款損失準(zhǔn)備的制度發(fā)展回顧、貸款損失準(zhǔn)備與盈余管理理論分析、貸款損失準(zhǔn)備與資本管理理論分析。本文的第四部分是實(shí)證研究,本文選定14家的境內(nèi)上市商業(yè)銀行2006-2012年半年度財(cái)務(wù)數(shù)據(jù)作為數(shù)據(jù)樣本,選擇不良貸款率、貸款增長率、銀行規(guī)模、下期實(shí)際發(fā)生的貸款損失率作為控制變量,稅和準(zhǔn)備前資產(chǎn)收益率以及資本充足率作為自變量,貸款損失準(zhǔn)備率作為因變量,構(gòu)建模型探索我國上市商業(yè)銀行是否利用貸款損失準(zhǔn)備進(jìn)行盈余管理和資本管理。本文的第五部分是實(shí)證結(jié)果進(jìn)行的總結(jié)分析,即根據(jù)實(shí)證結(jié)果對(duì)本文研究結(jié)果進(jìn)行闡述。本文根據(jù)實(shí)證研究結(jié)果結(jié)合不同監(jiān)管部門對(duì)商業(yè)銀行貸款損失準(zhǔn)備存在的問題提出幾點(diǎn)建議以完善我國貸款損失準(zhǔn)備制度系統(tǒng)。 本文的主要貢獻(xiàn)包括以下幾個(gè)方面： (1)目前國內(nèi)貸款損失準(zhǔn)備研究主要集中于貸款損失準(zhǔn)備制度的發(fā)展、存在的問題以及改進(jìn)建議等理論研究,實(shí)證研究較少。本文以實(shí)證研究結(jié)果為依據(jù),對(duì)我國貸款損失準(zhǔn)備計(jì)提動(dòng)機(jī)進(jìn)行研究,以事實(shí)為依據(jù)進(jìn)行分析。 (2)本文依次對(duì)樣本銀行貸款損失準(zhǔn)備進(jìn)行分析,通過分析我國不同商業(yè)銀行貸款損失準(zhǔn)備在實(shí)務(wù)操作中存在的區(qū)別以及實(shí)務(wù)操作和監(jiān)管要求的差異,結(jié)合實(shí)證研究結(jié)果對(duì)我國貸款損失準(zhǔn)備存在的問題提出建議,以完善我國貸款損失準(zhǔn)備制度。 但是由于可以獲取的財(cái)務(wù)數(shù)據(jù)有限,本文并沒有對(duì)我國大型國有控股上市商業(yè)銀行進(jìn)行盈余管理的主要原因進(jìn)行實(shí)證分析,而只是從理論上進(jìn)行解釋。
[Abstract]:Since 1988, our country put forward the loan bad loan reserve system, with the joint efforts of the supervision department, the loan loss reserve system has been continuously developed and perfected. In order to further improve the loan loss reserve system and make the loan loss reserve system converge with the international situation under the premise of adapting to the basic national conditions of our country, the regulatory authorities put forward a series of new regulatory requirements, which are put forward and perfected. Not only does the bank realize the importance of adequate and accurate provision of loan loss provisions for the liquidity and security of bank assets, but the pre-tax deduction policy for loan losses and the general preparation for bank capital also stimulate banks to be timely. It is of great significance for the healthy development of our financial industry to make adequate provision for loan losses. In the first and second parts of this paper, it mainly studies the domestic and foreign scholars' research on loan loss preparation, earnings management and capital management, and combs the writing ideas, innovation points and deficiencies of this paper. The third part of this paper includes three parts: the review of the system development of loan loss preparation, the theoretical analysis of loan loss preparation and earnings management, and the theoretical analysis of loan loss preparation and capital management. The fourth part of this paper is an empirical study. This paper selects 14 domestic listed commercial banks as the data sample of financial data from 2006 to 2012, selects non-performing loan ratio, loan growth rate, bank size, The actual loan loss rate in the next period is taken as the control variable, the rate of return on assets before tax and reserve and the capital adequacy ratio are taken as independent variables, and the loan loss reserve rate is taken as dependent variable. The model is constructed to explore whether the listed commercial banks in China use loan loss preparation for earnings management and capital management. The fifth part is the summary and analysis of the empirical results. Based on the empirical research results, this paper puts forward some suggestions to improve the system of loan loss preparation system in China. The main contributions of this paper include the following: 1) at present, the research on loan loss reserve mainly focuses on the development of loan loss reserve system, existing problems and suggestions for improvement. Based on the results of empirical research, this paper makes a study of the motive for the preparation of loan losses in China, and analyzes the facts as the basis. (2) this paper analyzes the loan loss reserve of the sample banks in turn, and analyzes the differences in the practical operation and the requirements of the practical operation and supervision of the loan loss preparation of different commercial banks in China. Based on the results of the empirical study, the paper puts forward some suggestions on the problems existing in loan loss preparation in China in order to perfect the loan loss reserve system in China. However, due to the limited financial data available, this paper does not make empirical analysis of the main reasons for earnings management of large state-owned holding listed commercial banks in China, but only explains it theoretically.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 石曉軍;王海峰;;試析商業(yè)銀行盈余管理的工具[J];財(cái)會(huì)月刊;2007年24期

2 李雯;徐煥章;;上市商業(yè)銀行貸款損失準(zhǔn)備與盈余管理關(guān)系的實(shí)證分析[J];財(cái)會(huì)月刊;2011年05期

3 張強(qiáng);武次冰;易宇;;我國商業(yè)銀行資本充足率的提升途徑分析[J];西部論壇;2010年02期

4 王曉龍;周好文;;銀行資本監(jiān)管與商業(yè)銀行風(fēng)險(xiǎn)——對(duì)中國13家商業(yè)銀行的實(shí)證研究[J];金融論壇;2007年07期

5 劉杰杰;馬爽;;建設(shè)銀行資本管理對(duì)策與評(píng)價(jià)[J];東方企業(yè)文化;2011年08期

6 李宇嘉;陸軍;;貸款損失準(zhǔn)備金、資本監(jiān)管與銀行財(cái)務(wù)績效[J];當(dāng)代經(jīng)濟(jì)科學(xué);2009年02期

7 鄭鳴,陳捷瓊;國有商業(yè)銀行發(fā)行次級(jí)債券補(bǔ)充資本金研究[J];國際金融研究;2002年10期

8 許友傳;楊繼光;;商業(yè)銀行貸款損失準(zhǔn)備與盈余管理動(dòng)機(jī)[J];經(jīng)濟(jì)科學(xué);2010年02期

9 趙勝民;翟光宇;張瑜;;我國上市商業(yè)銀行盈余管理與市場約束——基于投資收益及風(fēng)險(xiǎn)管理的視角[J];經(jīng)濟(jì)理論與經(jīng)濟(jì)管理;2011年08期

10 許敏,王偉;公司治理結(jié)構(gòu)下盈余管理的治理對(duì)策[J];現(xiàn)代經(jīng)濟(jì)探討;2005年04期

，

本文編號(hào)：1852299