本文選題：金融工具分類 + 金融工具計(jì)量　； 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：2006年財(cái)政部頒布的企業(yè)會(huì)計(jì)準(zhǔn)則體系掀開了中國會(huì)計(jì)準(zhǔn)則國際趨同的新篇章。2007年美國次貸危機(jī)將金融工具會(huì)計(jì)推到了輿論的風(fēng)口浪尖,迫使國際會(huì)計(jì)準(zhǔn)則委員會(huì)2009年啟動(dòng)替代IAS39金融工具綜合項(xiàng)目。我國金融工具會(huì)計(jì)準(zhǔn)則根植于IAS39,此前的金融工具會(huì)計(jì)制度并不完善。研究IASB金融資產(chǎn)分類和減值準(zhǔn)則改革方案是否符合我國資本市場的發(fā)育程度,我國是否應(yīng)立即跟進(jìn)金融資產(chǎn)三分類和減值的改革方案,具有極其重要的現(xiàn)實(shí)意義。 本文根據(jù)委托代理理論、金融危機(jī)理論、會(huì)計(jì)穩(wěn)健性原則和銀行業(yè)審慎監(jiān)管要求,分析我國金融資產(chǎn)分類和減值準(zhǔn)則,指出其存在的盈余管理空間；運(yùn)用頻率分布法初步證實(shí)我國商業(yè)銀行盈余管理的存在性；運(yùn)用總體應(yīng)計(jì)利潤法,構(gòu)建增加貸款變量的修正Jones模型,分析商業(yè)銀行運(yùn)用金融資產(chǎn)分類和計(jì)量、貸款損失準(zhǔn)備進(jìn)行盈余管理的行為。結(jié)果表明,商業(yè)銀行存在基于金融工具會(huì)計(jì)準(zhǔn)則的盈余管理；且可供出售金融資產(chǎn)和貸款損失準(zhǔn)備與盈余管理程度的正相關(guān),其中貸款減值的盈余管理空間巨大,相對(duì)前者也較大。但交易性金融資產(chǎn)和衍生金融工具被用于盈余管理的證據(jù)不顯著。根據(jù)以上結(jié)論,本文提出要改進(jìn)金融工具的分類與計(jì)量準(zhǔn)則,規(guī)范貸款減值的計(jì)提,逐步實(shí)現(xiàn)我國與國際會(huì)計(jì)準(zhǔn)則趨同。
[Abstract]:The accounting standards system for enterprises promulgated by the Ministry of Finance in 2006 opened a new chapter in the international convergence of Chinese accounting standards. In 2007, the subprime mortgage crisis in the United States pushed accounting for financial instruments to the forefront of public opinion. Forced the IASB to launch a comprehensive alternative IAS39 financial instrument project in 2009. The accounting standards of financial instruments in China are rooted in IAS39, but the accounting system of financial instruments is not perfect. It is of great practical significance to study whether the reform scheme of IASB financial asset classification and impairment criterion accords with the development degree of China's capital market and whether China should immediately follow up the reform scheme of financial asset classification and impairment. Based on the principal-agent theory, financial crisis theory, accounting conservatism principle and banking prudential supervision requirements, this paper analyzes the classification and impairment criteria of financial assets in China, and points out the existing earnings management space. Using the method of frequency distribution to prove the existence of earnings management of commercial banks in China, using the method of total accrual profit, constructing the modified Jones model to increase loan variables, and analyzing the classification and measurement of financial assets by commercial banks. The act of preparing for earnings management. The results show that the commercial banks have earnings management based on the accounting standards of financial instruments, and the availability for sale of financial assets and loan loss provisions are positively related to the degree of earnings management. The former is also relatively larger. However, the evidence that transactional financial assets and derivative financial instruments are used in earnings management is not significant. Based on the above conclusions, this paper proposes to improve the classification and measurement standards of financial instruments, standardize the calculation of loan impairment, and gradually realize the convergence between China and international accounting standards.
【學(xué)位授予單位】：湖南大學(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

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