【摘要】：公允價(jià)值會計(jì)由于其順周期效應(yīng)而備受關(guān)注，本文對公允價(jià)值會計(jì)順周期效應(yīng)的傳導(dǎo)機(jī)制進(jìn)行驗(yàn)證，主要針對資本監(jiān)管傳導(dǎo)機(jī)制。由于2007-2008年的金融市場經(jīng)歷了比較大的市場波動，對驗(yàn)證公允價(jià)值會計(jì)的順周期行為提供了數(shù)據(jù)。因此本文利用我國上市銀行2007-2008年的數(shù)據(jù)分析公允價(jià)值會計(jì)處理對核心資本的影響及在危機(jī)條件下公允價(jià)值會計(jì)是否導(dǎo)致銀行的著火性拋售行為，以此驗(yàn)證公允價(jià)值會計(jì)的順周期效應(yīng)。 通過分析我們發(fā)現(xiàn)：（1）交易性金融資產(chǎn)、可供出售金融資產(chǎn)及持有到期投資的會計(jì)處理（包括公允價(jià)值變動與資產(chǎn)減值損失）對核心資本的影響程度很小；（2）在四類金融資產(chǎn)中，貸款減值準(zhǔn)備對核心資本的影響最大，但是貸款減值準(zhǔn)備并不是以公允價(jià)值計(jì)量，而是依據(jù)于管理層的估計(jì)與判斷；（3）在危機(jī)條件下，公允價(jià)值會計(jì)并沒有導(dǎo)致銀行的著火性拋售。數(shù)據(jù)顯示大多數(shù)銀行可供出售金融資產(chǎn)與持有到期投資兩項(xiàng)資產(chǎn)的投資額為正值，即購入相關(guān)的資產(chǎn)。并且在所出售的資產(chǎn)中，大多數(shù)銀行的兩項(xiàng)金融資產(chǎn)的投資收益為正值。由此我們得出結(jié)論：在我國上市銀行中，公允價(jià)值會計(jì)并沒有通過資本監(jiān)管機(jī)制傳導(dǎo)其順周期效應(yīng)。 最后，我們認(rèn)為：由于會計(jì)的目標(biāo)與銀行監(jiān)管的目標(biāo)不一致，會計(jì)的目標(biāo)在于為投資者、債權(quán)人等其他信息使用者提供決策有用信息，而銀行監(jiān)管的目標(biāo)在于維護(hù)金融系統(tǒng)的穩(wěn)定性。雖然對于二者的目標(biāo)的協(xié)調(diào)很重要，，但是要強(qiáng)調(diào)的是，維護(hù)金融系統(tǒng)的穩(wěn)定性是銀行監(jiān)管當(dāng)局的責(zé)任而不是準(zhǔn)則制定機(jī)構(gòu)的責(zé)任。
[Abstract]:Fair value accounting has attracted much attention because of its pro-cyclical effect. This paper verifies the transmission mechanism of the pro-cycle effect of fair value accounting, mainly aiming at the transmission mechanism of capital supervision. The financial market experienced relatively large market fluctuations in 2007-2008, which provides data for verifying the pro-cyclical behavior of fair value accounting. Therefore, this paper analyzes the impact of fair value accounting on core capital and whether fair value accounting leads to the fire selling behavior of banks under the crisis condition by using the data of Chinese listed banks in 2007-2008. In order to verify the pro-cyclical effect of fair value accounting. Through the analysis, we find that: (1) transaction financial assets, which can be sold financial assets and hold maturing investment accounting treatment (including fair value changes and loss of assets impairment) have little impact on core capital; (2) among the four types of financial assets, the loan impairment provision has the greatest impact on the core capital, but the loan impairment provision is not measured by fair value, but based on the estimation and judgment of the management; (3) under the condition of crisis, fair value accounting did not lead to fire selling. The data show that most banks have a positive investment in selling financial assets and holding maturing investments, that is, buying related assets. And of the assets sold, most banks had positive investment returns on two financial assets. Therefore, we conclude that fair value accounting does not transmit its pro-cyclical effect through capital supervision mechanism in Chinese listed banks. Finally, we believe that because accounting objectives are inconsistent with those of bank regulation, the goal of accounting is to provide useful information for other information users, such as investors, creditors, and so on. The aim of bank supervision is to maintain the stability of the financial system. While it is important to coordinate the two goals, it is important to stress that maintaining the stability of the financial system is the responsibility of banking regulators and not of standard-setting agencies.
【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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