本文選題：上市商業(yè)銀行 + 表外業(yè)務(wù)��； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：近二十年來隨著金融證券化、金融市場一體化的不斷發(fā)展,金融工具的不斷創(chuàng)新,各國商業(yè)銀行的表外業(yè)務(wù)得到了長足發(fā)展,并帶來了與表內(nèi)業(yè)務(wù)平分秋色的收益,可謂是國際金融業(yè)一大發(fā)展趨勢之一。然而商業(yè)銀行表外業(yè)務(wù)作為一把“雙刃劍”,一方面其所運(yùn)用的自營成本較低,可以達(dá)到規(guī)避資本充足率的目的,同時增加收益；另一方面例如金融衍生類表外業(yè)務(wù)的迅速擴(kuò)張而又不可避免地產(chǎn)生新的風(fēng)險(xiǎn),其復(fù)雜性更是加劇了信息的不對稱,成為商業(yè)銀行安全經(jīng)營的重大隱患。表外業(yè)務(wù)就像“達(dá)摩克利斯之劍”,時時懸在從事這類表外業(yè)務(wù)銀行的頭上,稍有不甚,就可能給銀行帶來滅頂之災(zāi)。特別是英國巴林銀行巨虧倒閉事件更使人們對“大而不倒”的觀點(diǎn)表示懷疑。隨著全球經(jīng)濟(jì)一體化的發(fā)展和資本市場的壯大,提升信息的透明度已成為眾望所歸,信息披露作為提升表外業(yè)務(wù)信息透明度的有效途徑之一,已在國際上得到了高度的關(guān)注。 歷史可為鏡,鑒往以知來。近年來我國表外業(yè)務(wù)市場也得到了蓬勃的發(fā)展,無論是在種類還是規(guī)模方面都有了長足的進(jìn)步,然而隨之與表外業(yè)務(wù)相關(guān)的風(fēng)險(xiǎn)事件也不斷涌現(xiàn),表外業(yè)務(wù)其透明度低、信息披露模糊的特點(diǎn)在實(shí)踐中所產(chǎn)生的風(fēng)險(xiǎn)已不可小覷,因而對于我國上市商業(yè)銀行表外業(yè)務(wù)信息披露現(xiàn)狀的研究,顯得尤為有意義。 本文的研究思路是以信息不對稱理論、委托代理理論和有效資本市場理論作為上市商業(yè)銀行表外業(yè)務(wù)信息披露的理論基礎(chǔ),運(yùn)用規(guī)范與案例相結(jié)合的方法剖析了我國目前上市商業(yè)銀行表外業(yè)務(wù)信息披露的現(xiàn)狀,并根據(jù)分析結(jié)果提出改進(jìn)建議。本文共分為六部分： 第一部分為導(dǎo)論,以論文的研究背景為出發(fā)點(diǎn),探尋本文的研究意義,進(jìn)而提出研究的思路和方法,最后闡述本文的主要貢獻(xiàn)。本章主要目的是搭建論文的整體框架,指導(dǎo)全文的寫作。 第二部分為文獻(xiàn)綜述,主要是對國內(nèi)外商業(yè)銀行信息披露和表外業(yè)務(wù)信息披露相關(guān)研究文獻(xiàn)進(jìn)行了梳理。通過對國內(nèi)外的文獻(xiàn)進(jìn)行歸納整理,發(fā)現(xiàn)目前我國對于商業(yè)銀行表外業(yè)務(wù)信息披露的研究多是定性地討論,缺少對樣本的統(tǒng)計(jì)分析和案例分析。因此得出對我國目前上市商業(yè)銀行表外業(yè)務(wù)信息披露的實(shí)踐研究有著重要的意義。 第三部分是對商業(yè)銀行表外業(yè)務(wù)的概述以及信息披露的理論基礎(chǔ)介紹。此部分內(nèi)容首先界定了表外業(yè)務(wù)的概念及內(nèi)涵,并分別從表外業(yè)務(wù)的分類、特征、存在的風(fēng)險(xiǎn)以及我國商業(yè)銀行表外業(yè)務(wù)的發(fā)展情況進(jìn)行了全方位地介紹。從表外業(yè)務(wù)蘊(yùn)含的風(fēng)險(xiǎn)和目前商業(yè)銀行表外業(yè)務(wù)在我國發(fā)展的現(xiàn)狀可以看出對我國上市商業(yè)銀行表外業(yè)務(wù)信息披露進(jìn)行研究的必要性。 第四部分是規(guī)范比較,分別介紹了巴塞爾委員會、國際會計(jì)準(zhǔn)則委員會以及美國財(cái)務(wù)會計(jì)準(zhǔn)則委員會對商業(yè)銀行表外業(yè)務(wù)信息披露的相關(guān)規(guī)定,并與我國現(xiàn)有的規(guī)范進(jìn)行對比,從制度層面總結(jié)了我國上市商業(yè)銀行表外業(yè)務(wù)信息披露存在的問題。 第五部分是對我國上市商業(yè)銀行表外業(yè)務(wù)信息披露水平的描述性統(tǒng)計(jì)分析。在借鑒國外先進(jìn)研究方法的基礎(chǔ)之上,結(jié)合國內(nèi)實(shí)際情況,通過構(gòu)建披露指數(shù)來評價我國16家上市商業(yè)銀行表外業(yè)務(wù)信息披露的水平,總結(jié)了表外業(yè)務(wù)信息披露在方面存在問題,并分析了其原因所在。 第六部分為政策建議,結(jié)合第四和第五部分的研究結(jié)論分別從制度層面和執(zhí)行層面對完善我國上市商業(yè)銀行表外業(yè)務(wù)信息披露提出了政策建議。 本文的貢獻(xiàn)主要包括在以下兩個方面： (1)研究角度創(chuàng)新 關(guān)于商業(yè)銀行表外業(yè)務(wù)信息披露問題,已有研究大多是從信息披露的規(guī)范制度、框架范圍等方面作為切入點(diǎn)進(jìn)行定性的研究。本文從實(shí)踐的角度,通過建立信息披露指數(shù)對表外業(yè)務(wù)信息披露的水平進(jìn)行定量的分析,具有一定的創(chuàng)新性。 (2)研究對象全面 本文選擇了截止2012年底在我國A股上市的所有上市商業(yè)銀行作為樣本對象,包括國有商業(yè)銀行、股份制商業(yè)銀行和城市商業(yè)銀行,研究對象較為全面,豐富了對商業(yè)銀行表外業(yè)務(wù)信息披露的案例研究。
[Abstract]:In the last twenty years, with the development of financial securitization, the continuous development of financial market integration and the continuous innovation of financial instruments, the off balance sheet business of commercial banks in various countries has made great progress and has brought the profit of the balance of the business with the business in the table, which is one of the development trends of the international financial industry. "Double-edged sword", on the one hand, the cost of self-management is low, it can achieve the purpose of avoiding the capital adequacy ratio, and increase the income. On the other hand, the rapid expansion of the financial derivatives, such as the rapid expansion and inevitable production of new risks, is more complex to aggravate the information asymmetry and become the safe operation of commercial banks. A major hazard. Out of order business, like the "sword of Damour Kris", is hanging on the head of this kind of off balance sheet business bank, which may bring disaster to the bank. In particular, the collapse of the British Bank of Bahrain is more doubtful about the "big but not" view. With the integration of the global economy. The expansion of the exhibition and the capital market and the enhancement of the transparency of information have become the most popular. Information disclosure, as one of the effective ways to improve the transparency of business information outside the table, has been highly concerned in the world.
History can be seen as a mirror. In recent years, the market of our country's off balance sheet business has also developed vigorously, regardless of its type and scale. However, the risk events associated with out of statement business are emerging, the transparency of the outside of the statement business is low, and the characteristics of the vague information disclosure are produced in practice. Therefore, the research on the information disclosure of off balance sheet business of listed commercial banks in China is particularly meaningful.
This paper is based on the theory of information asymmetry, principal-agent theory and effective capital market theory as the theoretical basis of the disclosure of the listed commercial banks' off balance sheet business information. It analyzes the present situation of the disclosure of information and interest of the listed commercial banks in China by using the method of combination of norms and cases, and puts forward the results according to the analysis results. This paper is divided into six parts:
The first part is the introduction, taking the research background of the paper as the starting point, exploring the significance of the research, and then putting forward the ideas and methods of the research, and finally elaborating the main contributions of this article. The main purpose of this chapter is to build the overall framework of the paper and guide the full text of the writing.
The second part is the literature review, which mainly deals with the research literature about the information disclosure of commercial banks at home and abroad and the related information disclosure related to the outside world. Through the summary of the literature at home and abroad, it is found that the research on the disclosure of the business information of the commercial banks in China is mostly discussed qualitatively, and the statistics of the samples are lacking. Therefore, it is of great significance to study the information disclosure of off balance sheet business of listed commercial banks in China.
The third part is the overview of the off balance sheet business of commercial banks and the theoretical basis of information disclosure. This part first defines the concept and connotation of off balance sheet business, and gives a comprehensive introduction to the classification, characteristics, existing risks and the development of our commercial banks. The risk of business and the current situation of the development of the business in our country can be seen from the necessity of the research on the disclosure of information from the listed commercial banks in our country.
The fourth part is the standard comparison. It introduces the relevant provisions of the Basel Committee, the international accounting standards board and the American Financial Accounting Standards Board on the disclosure of the business information of the commercial banks, and compares them with the existing standards in our country, and summarizes the disclosure and storage of the off balance sheet business information of the listed commercial banks from the institutional level. That's the problem.
The fifth part is a descriptive statistical analysis of the disclosure level of the information disclosure of the listed commercial banks in China. On the basis of foreign advanced research methods and combining with the actual situation in China, the disclosure index of the 16 listed commercial banks in China is evaluated by constructing the disclosure index, and the out of statement service information is summarized. The problem is exposed and its reasons are analyzed.
The sixth part is the policy proposal, and combined with the conclusions of the fourth and fifth parts, the policy suggestions are put forward to improve the information disclosure of the listed commercial banks in China from the institutional level and the executive level.
The contributions of this paper include the following two aspects:
(1) research angle innovation
Most of the existing researches on the disclosure of business information in commercial banks are qualitative research from the standard system of information disclosure and the scope of the framework. From the practical point of view, this paper makes a quantitative analysis on the disclosure of information disclosure of off balance sheet business through the establishment of information disclosure index, which has a certain innovation.
(2) comprehensive research object
This paper selects all listed commercial banks listed in A shares in China as the sample by the end of 2012, including state-owned commercial banks, joint-stock commercial banks and urban commercial banks. The research object is more comprehensive and enriches the case study on the disclosure of business information outside the bank.
【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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