本文關(guān)鍵詞：貸款撥備、證券投資損益與銀行利潤(rùn)平滑　出處：《暨南大學(xué)》2015年碩士論文　論文類(lèi)型：學(xué)位論文

  更多相關(guān)文章： 自由裁量貸款撥備 自由裁量證券投資損益 利潤(rùn)平滑 公允價(jià)值

【摘要】：商業(yè)銀行高杠桿、高風(fēng)險(xiǎn)的特點(diǎn)決定了其盈余波動(dòng)較大的特征。為確保業(yè)績(jī)穩(wěn)定、掩蓋真實(shí)的風(fēng)險(xiǎn)暴露、應(yīng)對(duì)監(jiān)管,管理層普遍存在較強(qiáng)的利潤(rùn)平滑動(dòng)機(jī)。貸款撥備是銀行利潤(rùn)平滑的天然工具,會(huì)計(jì)準(zhǔn)則對(duì)其計(jì)提方式有明確的規(guī)定:2006年之前,貸款撥備的計(jì)提采用五級(jí)分類(lèi)法,使得管理層的自由裁量空間較大;2006年新會(huì)計(jì)準(zhǔn)則CAS22規(guī)定其計(jì)提采用未來(lái)現(xiàn)金流量法,并強(qiáng)調(diào)撥備的計(jì)提和轉(zhuǎn)回必須有客觀證據(jù)支持,這在一定程度上遏制了貸款撥備的利潤(rùn)平滑效應(yīng)。為進(jìn)一步提高會(huì)計(jì)信息質(zhì)量,2006年新會(huì)計(jì)準(zhǔn)則全面引入公允價(jià)值,且2009年起金融工具的公允價(jià)值計(jì)量在銀行得到普遍運(yùn)用。以公允價(jià)值的引入為背景,本文以2009-2013年我商業(yè)銀行為研究對(duì)象,探究銀行業(yè)利潤(rùn)平滑的新特點(diǎn),發(fā)現(xiàn)公允價(jià)值得到普遍運(yùn)用后,管理層不僅利用貸款撥備和證券投資損益平滑利潤(rùn),并且會(huì)在這兩種工具中權(quán)衡。同時(shí),本文對(duì)上市、非上市銀行進(jìn)行分組檢驗(yàn),發(fā)現(xiàn)上述結(jié)論在上市銀行成立;但非上市銀行僅利用貸款撥備平滑利潤(rùn),不過(guò)兩種工具也存在正向關(guān)聯(lián)性。但公允價(jià)值應(yīng)用程度高的銀行,是否對(duì)其中某一種利潤(rùn)平滑工具有所偏好,以及兩種工具的關(guān)聯(lián)程度是否更高,本文未得出統(tǒng)一的結(jié)論。本文是對(duì)2006年新會(huì)計(jì)準(zhǔn)則經(jīng)濟(jì)后果的一個(gè)檢驗(yàn),同時(shí)也為準(zhǔn)則制定者、監(jiān)管者及外部審計(jì)師提供了參考和借鑒。
[Abstract]:The characteristics of high leverage and high risk of commercial banks determine that their earnings fluctuate greatly. In order to ensure the stability of performance, cover up the real risk exposure, deal with the supervision. Management generally has a strong profit smoothing motivation. Loan provision is a natural tool for bank profit smoothing. Accounting standards have a clear provision for its way of calculation: before 2006. The five-level classification method is used in the calculation of loan provision, which makes the discretion of the management larger; In 2006, the new accounting standard (CAS22) stipulated that the future cash flow method should be used in its calculation, and emphasized that the provision and transfer of provisions must be supported by objective evidence. In order to further improve the quality of accounting information, the new accounting standards introduced fair value in 2006. Since 2009, the fair value measurement of financial instruments has been widely used in banks. With the introduction of fair value as the background, this paper takes the 2009-2013 commercial banks as the research object. After exploring the new characteristics of banking profit smoothing, it is found that after the fair value is widely used, the management not only uses loan provisions and securities investment to smooth profits, but also weigh the two tools. At the same time. This article carries on the grouping test to the listed and non-listed banks, and finds that the above conclusions are established in the listed banks; But non-listed banks only use loan provisions to smooth profits, but there is a positive correlation between the two instruments. However, banks with a high degree of fair value application have a preference for one of the profit smoothing tools. This paper is a test of the economic consequences of the new accounting standards in 2006 and is also a standard-setter. Regulators and external auditors provide reference and reference.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F832.33;F830.42

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