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  本文關(guān)鍵詞：我國上市商業(yè)銀行盈余管理研究　出處：《西南財經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 盈余管理 上市商業(yè)銀行 政策影響 平安銀行

【摘要】：09年全球金融危機中,世界主要經(jīng)濟體內(nèi)的商業(yè)銀行紛紛遭受重創(chuàng),而我國上市商業(yè)銀行反而逆勢強勁增長,結(jié)合已有的文獻發(fā)現(xiàn)我國上市商業(yè)銀行持續(xù)穩(wěn)定增長的業(yè)績背后普遍存在盈余管理的問題。盡管盈余管理本身并不違反相關(guān)會計準則,但是他違背會計信息中立性的要求,使利益相關(guān)者缺乏對企業(yè)真實盈余運營情況的了解,最終影響資本市場的健康發(fā)展。我國上市商業(yè)銀行作為政府重要的貨幣政策輸出機構(gòu),其本身也是我國資本市場的重要組成部分僅16家A股上市的商業(yè)銀行股票市值就占A股總市值的30%以上,由此可見對上市商業(yè)銀行盈余管理的特征以及具體盈余管理手段的研究具有重要意義。筆者通過規(guī)范研究與案例研究結(jié)合方式發(fā)現(xiàn)近年來我國上市商業(yè)銀行的盈余管理動機包括滿足行業(yè)監(jiān)管和實現(xiàn)利潤平滑,具體盈余管理手段包括：利用貸款減值準備以及可供出售金融資產(chǎn)公允價值變動影響盈余。 本文選取我國16家A股上市的商業(yè)銀行為研究客體,對比分析其近年的年報數(shù)據(jù)然后介紹了我國商業(yè)銀行行業(yè)概況,對上市商業(yè)銀行盈余管理在動機和手段上的特征進行揭示,隨后具體介紹了平安銀行盈余管理的案例,最后提出政策建議。 本文主要包括五個部分： 第一部分為緒論,包括提出問題和明確研究意義,介紹國內(nèi)外研究現(xiàn)狀和本文的研究方法與研究思路。 第二部分為盈余管理的相關(guān)理論。對盈余管理定義的發(fā)展過程,盈余管理、盈余操縱和會計舞弊之間的區(qū)別,盈余管理的理論基礎(chǔ),企業(yè)可能的盈余管理的動機和手段進行了綜述。 第三部分為我國商業(yè)銀行概況與盈余管理特征。具體分析了我國商業(yè)銀行的發(fā)展歷程以及行業(yè)整體的資產(chǎn),負債,盈余等財務(wù)狀況。針對未來商業(yè)銀行的盈余能力和財務(wù)現(xiàn)狀歸納我國商業(yè)銀行盈余管理的特征。 第四部分為上市商業(yè)銀行盈余管理具體案例的分析。首先簡單介紹案例企業(yè)平安銀行的背景情況,然后分析了平安銀行盈余管理的外部動因和內(nèi)部動因,最后揭示其在2008年的向下盈余管理和2012年的向上盈余管理行為。 第五部分為政策建議。具體提出5點建議包括：1監(jiān)管當(dāng)局應(yīng)當(dāng)適度管理松綁,加強市場這只“看不見的手”的調(diào)節(jié)作用；2避免粗放的行業(yè)管理模式,加強規(guī)則細化,減少會計職業(yè)判斷對會計信息披露的影響；3對金融資產(chǎn)公允價值變動的會計計量與披露進行監(jiān)管創(chuàng)新；4完善上市商業(yè)銀行的公司治理從制度上限制管理層過度盈余管理；5加大信息披露違規(guī)的處罰力度,杜絕違法的會計舞弊行為。
[Abstract]:09 years of global financial crisis, the world economy in the main commercial banks have suffered heavy losses, while China's listed commercial banks but the trend of strong growth, combined with the existing literature found behind the steady growth of China's Listed Commercial Bank Performance widespread earnings management issues. Although the earnings management does not violate the relevant accounting standards, but he contrary to the neutrality of accounting information requirements, the stakeholders of enterprises lack of real earnings operation to understand the situation, and ultimately affect the healthy development of the capital market. The government as an important monetary policy output mechanism of China's listed commercial banks, which itself is an important part of China's capital market is only 16 A shares of Listed Commercial Bank shares A shares accounted for more than 30% of the total market capitalization of listed commercial banks, thus the characteristics of earnings management and earnings management in the The research has important significance. Through the combination of normative research and case study found that in recent years China's listed commercial bank earnings management motives including meet industry regulation and profit smoothing, including the specific means of earnings management by loan impairment and the change in fair value of financial assets affect earnings.
This paper selects 16 A shares of listed commercial banks as the research object, comparative analysis of the recent annual report data and then introduces the general situation of industry of our country commercial bank, the characteristics of listed commercial bank earnings management motive and means to reveal, then introduced the specific case of Ping An bank earnings management, finally puts forward the policy proposal.
This article mainly includes five parts:
The first part is the introduction, which includes the problems and the significance of the research, and introduces the research status at home and abroad and the research methods and research ideas of this article.
The second part is the theory of earnings management. The development process of earnings management definition, the difference between earnings management, earnings manipulation and accounting fraud, the theoretical basis of earnings management, and the possible motive and means of earnings management are reviewed.
The third part is the overview and characteristics of earnings management of commercial banks in China. The specific analysis of the overall assets, the development process of China's commercial banks and the industry earnings liabilities, and other financial status. The earnings and financial situation in the future of the commercial bank summed up characteristics of earnings management of commercial banks in China.
The fourth part is the analysis of earnings management of listed commercial banks in the specific case. First introduces the background of the case company Ping An Bank, and then analyzes the external causes and internal causes of Ping An bank earnings management, finally revealed in 2008 and 2012 to the downward earnings management on earnings management behavior.
The fifth part is the policy recommendations. Put forward 5 specific suggestions include: 1 the regulatory authorities should strengthen the management of moderate deregulation, the market this "invisible hand" of regulation; 2 to avoid the extensive management mode, strengthen the rule refinement, reduce the accounting occupation judgment to the accounting information disclosure of accounting changes; 3 the fair value of financial assets and the disclosure of regulatory innovation; 4 to improve the corporate governance of listed commercial banks from the system limits the management of excessive earnings management; 5 increase the punishment of illegal information disclosure, to prevent accounting fraud of illegal behavior.

【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F832.33

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本文編號：1366118