本文選題：盈余管理 + 商業(yè)銀行��； 參考：《西南財經(jīng)大學》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。是什么導致了這些問題?總結下來,有以下兩方面的原因：一方面是會計造假,違反了會計準則制度；另一方面是盈余管理,管理層為了某些目的調(diào)節(jié)利潤,誤導廣大投資者。何謂盈余管理?盈余管理就是在經(jīng)營活動過程中,管理層在進行會計處理時,會選擇對自己有利的政策和方法,規(guī)劃交易時間、性質(zhì)等,影響財務報告中列報項目的名稱和數(shù)據(jù),進而影響那些以財務報告信息為基礎的利益相關者的決策或契約結果,來獲取私人利益或局部利益。 盈余管理造成會計信息質(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,或者是財務報告使用者缺乏識別能力。因此,研究盈余管理現(xiàn)象,有助于會計信息的使用者更能直觀準確地對待會計信息,有利于資本市場的有效運行。 在各類實證研究盈余管理的文獻中,金融類行業(yè)都沒有被包括在樣本之內(nèi)。這是因為金融類行業(yè)屬于特殊行業(yè),與非金融類企業(yè)在各個方面都有著很大的不同。以銀行業(yè)舉例來說,銀行業(yè)作為一個高負債的行業(yè),在市場中起著信用中介的作用,其安全性直接關系到整個國民經(jīng)濟,其盈余管理動機和方法有其獨特性。因此,商業(yè)銀行會受到比其他行業(yè)更嚴格的監(jiān)管。另一方面,銀行的主營業(yè)務與一般行業(yè)不同,它主要是通過存貸利差獲取利潤,會計核算方法和財務報表中的報表項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)務和受到的監(jiān)管強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?這是一個值得探索的問題。如果商業(yè)銀行確實存在盈余管理現(xiàn)象,那為什么商業(yè)銀行會進行盈余管理,其進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,提高準則的有效性都具有積極的理論意義和現(xiàn)實意義。 本文實證研究模型選擇的是特定應計模型,主要研究了貸款損失準備與盈余管理之間的關系。貸款是銀行主要的資產(chǎn),當貸款發(fā)生損失,則需要計提貸款損失準備,來反映銀行貸款的真實狀況和盈利的真實水平。貸款損失準備是銀行的一個特定應計項目,其計提和轉(zhuǎn)回會影響利潤,國外很多文獻證明了管理層利用貸款損失準備來平滑利潤。新會計準則實施之后,貸款損失準備制度發(fā)生變化,由原來的五級分類計提變成了現(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備這一特定應計項目來影響利潤?這個問題值得我們深入研究。 本文首先回顧了國內(nèi)外有關盈余管理的研究文獻,接著進行了理論分析,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,為什么進行盈余管理,怎么進行盈余管理,怎么計量盈余管理。并進一步介紹了商業(yè)銀行特有的盈余管理動機、手段及影響因素。根據(jù)之前對盈余管理的理論分析,提出了本文兩個研究假設,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,利用特定應計模型,證實了我國商業(yè)銀行確實存在利用貸款損失準備進行利潤平滑的盈余管理行為,并證明了上市商業(yè)銀行進行利潤平滑的盈余管理程度強于非上市商業(yè)銀行。最后,根據(jù)研究結論提出政策建議,并指出本文的研究不足,進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.
【學位授予單位】：西南財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.33;F830.42

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