發(fā)布時(shí)間：2018-06-10 11:03

  本文選題：盈余管理 + 商業(yè)銀行��； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：最近幾年,我國部分企業(yè)對外披露的信息質(zhì)量出現(xiàn)了各種各樣的問題。是什么導(dǎo)致了這些問題?總結(jié)下來,有以下兩方面的原因：一方面是會(huì)計(jì)造假,違反了會(huì)計(jì)準(zhǔn)則制度；另一方面是盈余管理,管理層為了某些目的調(diào)節(jié)利潤,誤導(dǎo)廣大投資者。何謂盈余管理?盈余管理就是在經(jīng)營活動(dòng)過程中,管理層在進(jìn)行會(huì)計(jì)處理時(shí),會(huì)選擇對自己有利的政策和方法,規(guī)劃交易時(shí)間、性質(zhì)等,影響財(cái)務(wù)報(bào)告中列報(bào)項(xiàng)目的名稱和數(shù)據(jù),進(jìn)而影響那些以財(cái)務(wù)報(bào)告信息為基礎(chǔ)的利益相關(guān)者的決策或契約結(jié)果,來獲取私人利益或局部利益。 盈余管理造成會(huì)計(jì)信息質(zhì)量下降,這種影響比較隱蔽,很難被資本市場的各類參與者察覺,或者是財(cái)務(wù)報(bào)告使用者缺乏識別能力。因此,研究盈余管理現(xiàn)象,有助于會(huì)計(jì)信息的使用者更能直觀準(zhǔn)確地對待會(huì)計(jì)信息,有利于資本市場的有效運(yùn)行。 在各類實(shí)證研究盈余管理的文獻(xiàn)中,金融類行業(yè)都沒有被包括在樣本之內(nèi)。這是因?yàn)榻鹑陬愋袠I(yè)屬于特殊行業(yè),與非金融類企業(yè)在各個(gè)方面都有著很大的不同。以銀行業(yè)舉例來說,銀行業(yè)作為一個(gè)高負(fù)債的行業(yè),在市場中起著信用中介的作用,其安全性直接關(guān)系到整個(gè)國民經(jīng)濟(jì),其盈余管理動(dòng)機(jī)和方法有其獨(dú)特性。因此,商業(yè)銀行會(huì)受到比其他行業(yè)更嚴(yán)格的監(jiān)管。另一方面,銀行的主營業(yè)務(wù)與一般行業(yè)不同,它主要是通過存貸利差獲取利潤,會(huì)計(jì)核算方法和財(cái)務(wù)報(bào)表中的報(bào)表項(xiàng)目也存在很大的不同。因此研究一般行業(yè)盈余管理的方法不適用于銀行業(yè)。 商業(yè)銀行的主營業(yè)務(wù)和受到的監(jiān)管強(qiáng)度都不同于一般企業(yè),那究竟商業(yè)銀行是否也像其他企業(yè)一樣也存在盈余管理行為呢?這是一個(gè)值得探索的問題。如果商業(yè)銀行確實(shí)存在盈余管理現(xiàn)象,那為什么商業(yè)銀行會(huì)進(jìn)行盈余管理,其進(jìn)行盈余管理的手段有哪些,制約因素有哪些等等。研究以上問題對提高商業(yè)銀行自身經(jīng)營管理水平,提高投資者的投資決策質(zhì)量,提高監(jiān)管的針對性,提高準(zhǔn)則的有效性都具有積極的理論意義和現(xiàn)實(shí)意義。 本文實(shí)證研究模型選擇的是特定應(yīng)計(jì)模型,主要研究了貸款損失準(zhǔn)備與盈余管理之間的關(guān)系。貸款是銀行主要的資產(chǎn),當(dāng)貸款發(fā)生損失,則需要計(jì)提貸款損失準(zhǔn)備,來反映銀行貸款的真實(shí)狀況和盈利的真實(shí)水平。貸款損失準(zhǔn)備是銀行的一個(gè)特定應(yīng)計(jì)項(xiàng)目,其計(jì)提和轉(zhuǎn)回會(huì)影響利潤,國外很多文獻(xiàn)證明了管理層利用貸款損失準(zhǔn)備來平滑利潤。新會(huì)計(jì)準(zhǔn)則實(shí)施之后,貸款損失準(zhǔn)備制度發(fā)生變化,由原來的五級分類計(jì)提變成了現(xiàn)金流量折現(xiàn)法,在這種背景下,我國商業(yè)銀行是否利用了貸款損失準(zhǔn)備這一特定應(yīng)計(jì)項(xiàng)目來影響利潤?這個(gè)問題值得我們深入研究。 本文首先回顧了國內(nèi)外有關(guān)盈余管理的研究文獻(xiàn),接著進(jìn)行了理論分析,包括：提出盈余管理的定義,基于什么理論產(chǎn)生了盈余管理,為什么進(jìn)行盈余管理,怎么進(jìn)行盈余管理,怎么計(jì)量盈余管理。并進(jìn)一步介紹了商業(yè)銀行特有的盈余管理動(dòng)機(jī)、手段及影響因素。根據(jù)之前對盈余管理的理論分析,提出了本文兩個(gè)研究假設(shè),選取我國2007-2012年間主要的商業(yè)銀行111家,包括16家上市商業(yè)銀行和95家非上市商業(yè)銀行,利用特定應(yīng)計(jì)模型,證實(shí)了我國商業(yè)銀行確實(shí)存在利用貸款損失準(zhǔn)備進(jìn)行利潤平滑的盈余管理行為,并證明了上市商業(yè)銀行進(jìn)行利潤平滑的盈余管理程度強(qiáng)于非上市商業(yè)銀行。最后,根據(jù)研究結(jié)論提出政策建議,并指出本文的研究不足,進(jìn)一步提出對未來的展望。
[Abstract]:In recent years, there have been a variety of problems in the quality of information disclosed by some enterprises in our country. What have led to these problems? In summary, there are two reasons: one is accounting fraud and the accounting standards system is violated; on the other hand, it is surplus management, management has misled the profits for some purpose and misled the vast majority. What is the earnings management? Earnings management means that in the process of business activities, the management will choose their own favorable policies and methods, plan the trading time, the nature, etc., and influence the name and data of the project in the financial report, and then influence the stakeholders based on the financial reporting information. A decision or contract result is used to obtain private benefits or partial interests.
Earnings management has caused a decline in the quality of accounting information, which is more subtle and difficult to be detected by all kinds of participants in the capital market or the lack of recognition ability for the users of financial reporting. Therefore, the study of earnings management helps the users of accounting information to treat accounting information more intuitively and accurately, which is beneficial to the effectiveness of the capital market. Function.
In the literature of a variety of empirical studies of earnings management, the financial sector is not included in the sample. This is because the financial sector is a special industry and is very different from the non-financial enterprises in all aspects. For example, the banking industry, as a highly indebted industry, plays a credit intermediary in the market. Its security is directly related to the whole national economy, and its motivation and method of earnings management is unique. Therefore, commercial banks will be regulated more strictly than other industries. On the other hand, the main business of the bank is different from that of the general industry. It is mainly through the deposit and loan difference to obtain profits, accounting methods and financial statements. There are also great differences in the reporting items. Therefore, the study of general industry earnings management is not applicable to banking industry.
The main business of commercial banks and the intensity of supervision are different from those of the general enterprises. Does commercial banks also have earnings management behavior like other enterprises? This is a question worth exploring. If commercial banks do have earnings management, what commercial banks will carry on earnings management? What are the means of management, and what are the constraints, and so on. It is of great theoretical and practical significance to study the above problems to improve the management level of commercial banks, improve the quality of investors' investment decisions, improve the pertinence of supervision, and improve the effectiveness of the standards.
The empirical study model selects the specific accrual model, mainly studying the relationship between the loan loss preparation and the earnings management. The loan is the main asset of the bank. When the loan is lost, the loan loss preparation is needed to reflect the real situation of the bank loan and the true level of the profit. The loan loss preparation is the bank. A specific accrual project, its proposal and return will affect the profit. Many foreign documents prove that management use loan loss preparation to smooth profit. After the implementation of the new accounting standards, the loan loss preparation system changes, from the original five level classification into the cash flow discount method, under this background, our commercial bank Whether or not we have used the specific accruals of loan loss preparation to affect profits? This issue deserves our in-depth study.
This paper first reviews the research literature on earnings management at home and abroad, and then carries out a theoretical analysis, including the definition of earnings management, what theory produces earnings management based on what theory, why earnings management, how to conduct earnings management, how to measure earnings management, and further introduce the specific earnings management of commercial banks. According to the theoretical analysis of earnings management, two hypotheses are put forward in this paper, and 111 commercial banks, including 16 listed commercial banks and 95 non listed commercial banks, have been selected for 2007-2012 years in China. By using specific accrual model, it is confirmed that the commercial banks in China have a real use of loans. The loss prepares to carry on the profit smooth earnings management behavior, and proves that the profit smooth earnings management of the listed commercial banks is stronger than that of the non listed commercial banks. Finally, the policy suggestions are put forward according to the conclusions of the research, and the lack of research in this paper is pointed out, and the prospect of the failure is further put forward.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F830.42

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