【摘要】：隨著我國(guó)經(jīng)濟(jì)的發(fā)展,越來(lái)越多的上市商業(yè)銀行產(chǎn)生,商業(yè)銀行具有信用中介,支付中介.金融服務(wù),信用創(chuàng)造和調(diào)節(jié)經(jīng)濟(jì)的功能.在現(xiàn)代經(jīng)濟(jì)活動(dòng)中.通過(guò)這些功能在國(guó)民經(jīng)濟(jì)中起著重要的作用。商業(yè)銀行的活動(dòng)影響到整個(gè)社會(huì)的貨幣供應(yīng),并成為國(guó)家實(shí)施宏觀經(jīng)濟(jì)政策的重要依據(jù)。但由于商業(yè)銀行盈余管理的存在,銀行隱藏實(shí)際情況,加劇了信息的不對(duì)稱性。盈余管理的存在既不利于證券市場(chǎng)的健康發(fā)展,也不利于商業(yè)銀行的穩(wěn)定運(yùn)行。當(dāng)問(wèn)題出現(xiàn)時(shí),商業(yè)銀行將對(duì)國(guó)民經(jīng)濟(jì)產(chǎn)生巨大的影響。 因此為了發(fā)現(xiàn)盈余管理的動(dòng)機(jī)和影響因素以及遏制盈余管理的方法.本篇文章綜合采用了文獻(xiàn)資料法,案例分析法,統(tǒng)計(jì)分析法等定性和定量的研究方法,對(duì)上市商業(yè)銀行以及中信銀行的盈余管理進(jìn)行深入分析,首先以上市商業(yè)銀行為樣本,對(duì)商業(yè)銀行進(jìn)行盈余管理的動(dòng)機(jī)和影響盈余管理的因素進(jìn)行實(shí)證研究,旨在在此基礎(chǔ)上找出遏制商業(yè)銀行盈余管理的措施。接著以中信銀行為案例,分析了中信銀行盈余管理的現(xiàn)狀和趨勢(shì).中信銀行盈余管理的影響因素,提出針對(duì)中信銀行具體情況的盈余管理治理措施。本文通過(guò)研究得出結(jié)論：上市商業(yè)銀行進(jìn)行盈余管理的動(dòng)機(jī)是上市和再融資以及通過(guò)貸款損失準(zhǔn)備平滑盈余。影響上市商業(yè)銀行進(jìn)行盈余管理的因素有公允價(jià)值變動(dòng)損益、可供出售金融資產(chǎn)公允價(jià)值變動(dòng)損益、國(guó)有股持股比例、實(shí)際控制人擁有的控制權(quán)比例等。針對(duì)分析結(jié)果,文章從內(nèi)部與外部?jī)蓚�(gè)角度提出了遏制商業(yè)銀行盈余管理的政策性建議,這將進(jìn)一步為遏制商業(yè)銀行盈余管理提供了理論依據(jù)。
[Abstract]:With the economic development of our country, more and more listed commercial banks are produced. Commercial banks have credit intermediary and payment intermediary. Financial services, credit creation and regulation of the economic function. In modern economic activity. These functions play an important role in the national economy. The activities of commercial banks affect the money supply of the whole society and become an important basis for the implementation of macroeconomic policies. However, due to the existence of earnings management in commercial banks, banks hide the actual situation and aggravate the asymmetry of information. The existence of earnings management is not conducive to the healthy development of the securities market nor to the stable operation of commercial banks. When problems arise, commercial banks will have a huge impact on the national economy. Therefore, in order to find out the motivation and influence factors of earnings management and the methods to contain earnings management. This article synthetically uses the literature method, the case analysis method, the statistical analysis method and so on qualitative and quantitative research method, carries on the thorough analysis to the listed commercial bank and the CITIC bank's earnings management, first takes the listed commercial bank as the sample, This paper makes an empirical study on the motivation of earnings management in commercial banks and the factors affecting earnings management in order to find out the measures to curb earnings management in commercial banks. Then taking CITIC Bank as an example, the paper analyzes the current situation and trend of CITIC Bank's earnings management. The influencing factors of earnings management of CITIC Bank are put forward. This paper concludes that the motivation of earnings management of listed commercial banks is listing and refinancing and smoothing earnings through loan losses. The factors influencing earnings management of listed commercial banks are fair value change profit or loss, fair value change profit or loss of financial assets available for sale, proportion of state-owned stock holding, actual control right proportion owned by controller, etc. In view of the analysis results, this paper puts forward some policy suggestions to curb the earnings management of commercial banks from both internal and external perspectives, which will provide a theoretical basis for the containment of earnings management of commercial banks.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F830.42;F832.33

【參考文獻(xiàn)】

相關(guān)期刊論文 前9條

1 江金鎖;胡焱鑫;;政府管制、高管薪酬與盈余管理——來(lái)自中國(guó)上市商業(yè)銀行的經(jīng)驗(yàn)證據(jù)[J];財(cái)政研究;2010年02期

2 胡歡歡;呂國(guó)柄;;我國(guó)商業(yè)銀行盈余管理行為研究——基于盈余分布模型[J];經(jīng)營(yíng)管理者;2010年06期

3 趙勝民;翟光宇;張瑜;;我國(guó)上市商業(yè)銀行盈余管理與市場(chǎng)約束——基于投資收益及風(fēng)險(xiǎn)管理的視角[J];上海經(jīng)濟(jì)研究;2012年01期

4 王亞平;吳聯(lián)生;白云霞;;中國(guó)上市公司盈余管理的頻率與幅度[J];經(jīng)濟(jì)研究;2005年12期

5 吳聯(lián)生;薄仙慧;王亞平;;避免虧損的盈余管理程度:上市公司與非上市公司的比較[J];會(huì)計(jì)研究;2007年02期

6 王建新;;公司治理結(jié)構(gòu)、盈余管理動(dòng)機(jī)與長(zhǎng)期資產(chǎn)減值轉(zhuǎn)回——來(lái)自我國(guó)上市公司的經(jīng)驗(yàn)證據(jù)[J];會(huì)計(jì)研究;2007年05期

7 段軍山;;貸款損失準(zhǔn)備計(jì)提的影響因素分析——基于上市商業(yè)銀行動(dòng)態(tài)面板估計(jì)[J];上海金融;2012年05期

8 楊忠海;周曉蘇;;控股股東操控動(dòng)機(jī)及行為與財(cái)務(wù)報(bào)告透明度——中國(guó)A股市場(chǎng)上市公司的經(jīng)驗(yàn)證據(jù)[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2010年05期

9 吳克平;于富生;;新會(huì)計(jì)準(zhǔn)則對(duì)盈余管理影響的實(shí)證研究[J];山西財(cái)經(jīng)大學(xué)學(xué)報(bào);2013年02期

，

本文編號(hào)：2363808