本文選題：銀行貸款決策　切入點(diǎn)：真實(shí)盈余管理　出處：《華東理工大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：銀行金融機(jī)構(gòu)作為現(xiàn)代金融業(yè)的主體,在我國(guó)經(jīng)濟(jì)運(yùn)行中發(fā)揮著樞紐作用。由于我國(guó)金融市場(chǎng)尚不發(fā)達(dá),向銀行貸款成為目前公司負(fù)債融資的主要方式。隨著經(jīng)濟(jì)全球化的加速,銀行業(yè)所面臨的信用風(fēng)險(xiǎn)挑戰(zhàn)越來(lái)越大。因此,作為債權(quán)人的商業(yè)銀行有效監(jiān)控公司的財(cái)務(wù)風(fēng)險(xiǎn)并據(jù)此調(diào)整其信貸政策就顯得非常重要。銀行要監(jiān)控企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)就必須充分了解其會(huì)計(jì)信息,通過(guò)企業(yè)會(huì)計(jì)信息分析其各方面能力,據(jù)以進(jìn)行貸款決策。由于信息不對(duì)稱(chēng)的影響,銀行難以全面、真實(shí)地獲得企業(yè)的會(huì)計(jì)信息,財(cái)務(wù)報(bào)表往往經(jīng)過(guò)了管理者的粉飾。而企業(yè)的會(huì)計(jì)盈余信息就是管理者粉飾的最主要部分。兩家行業(yè)相同、規(guī)模類(lèi)似、資產(chǎn)結(jié)構(gòu)類(lèi)似、盈余水平相同的企業(yè),帶給銀行的貸款風(fēng)險(xiǎn)可能差別很大,這很可能就是盈余管理帶來(lái)的差別。如果銀行能夠識(shí)別出不同貸款企業(yè)會(huì)計(jì)盈余管理的差別,就能在一定程度上降低或規(guī)避風(fēng)險(xiǎn),并做出相應(yīng)的正確決策。 操縱盈余的手段大致可以分為：會(huì)計(jì)造假、應(yīng)計(jì)項(xiàng)目盈余管理、真實(shí)盈余管理三類(lèi)。管理者一般通過(guò)會(huì)計(jì)政策和會(huì)計(jì)估計(jì)、構(gòu)建真實(shí)經(jīng)濟(jì)交易項(xiàng)、改變生產(chǎn)經(jīng)營(yíng)活動(dòng)來(lái)實(shí)現(xiàn)盈余管理。傳統(tǒng)的盈余管理主要指應(yīng)計(jì)項(xiàng)目盈余管理,即公司經(jīng)理人利用會(huì)計(jì)政策和會(huì)計(jì)估計(jì)的選擇來(lái)操縱應(yīng)計(jì)利潤(rùn),這一類(lèi)盈余管理的手段未對(duì)上市公司的真實(shí)現(xiàn)金流產(chǎn)生影響,其本質(zhì)上并未改變上市公司的經(jīng)營(yíng)策略。而真實(shí)盈余管理則是通過(guò)操縱公司的真實(shí)經(jīng)營(yíng)活動(dòng),影響真實(shí)現(xiàn)金流來(lái)實(shí)現(xiàn)盈余管理的目標(biāo),切實(shí)影響了公司的經(jīng)營(yíng)行為且可選擇的手段更多、更為隱蔽,所以也越來(lái)越受到學(xué)術(shù)界的重視。 在盈余管理程度方面的主要結(jié)論包括：應(yīng)計(jì)盈余管理和真實(shí)盈余管理的高低并不影響其與長(zhǎng)短期貸款決策的相關(guān)性,故銀行不能夠識(shí)別企業(yè)的盈余管理程度的差別；貸款期限方面,貸款期限無(wú)論長(zhǎng)短,銀行決策者對(duì)應(yīng)計(jì)盈余管理和真實(shí)盈余管理的水平的區(qū)分也不明顯。 本文選取2001年至2012年為研究期問(wèn),篩選了1618家A股上市公司這十二年的相關(guān)數(shù)據(jù)作為研究樣本,利用修正的瓊斯模型和真實(shí)盈余管理模型,對(duì)銀行貸款決策中銀行是否能夠識(shí)別企業(yè)應(yīng)計(jì)項(xiàng)目盈余管理和真實(shí)盈余管理行為對(duì)報(bào)表盈余的影響進(jìn)行了研究。
[Abstract]:As the main body of modern financial industry, bank financial institutions play a pivotal role in the economic operation of our country. Lending to banks has become the main way to finance corporate debt. With the acceleration of economic globalization, the banking industry is facing more and more challenges of credit risk. It is very important for commercial banks, as creditors, to effectively monitor the financial risks of companies and adjust their credit policies accordingly. In order to monitor the financial risks of enterprises, banks must fully understand their accounting information. Based on the analysis of various aspects of enterprise accounting information, the bank can not obtain the accounting information of the enterprise comprehensively and truthfully because of the influence of asymmetric information. Financial statements are often whitewashed by managers. The accounting earnings information of an enterprise is the most important part of a manager's whitewash. The two industries are the same in size, similar in size, similar in structure of assets, and in the same level of earnings. The loan risk to the bank may be very different, which may be the difference brought about by earnings management. If the bank can identify the difference in accounting earnings management of different loan enterprises, it can reduce or avoid the risk to a certain extent. And make the corresponding correct decision. The means to manipulate earnings can be roughly divided into three categories: accounting fraud, accrual earnings management and real earnings management. Managers generally construct real economic transactions through accounting policies and accounting estimates. Traditional earnings management mainly refers to accrual earnings management, which means that company managers manipulate accrual profits by using accounting policies and accounting estimation options. This kind of means of earnings management has no influence on the real cash flow of listed companies, and it does not change the management strategy of listed companies in essence, while real earnings management is by manipulating the real business activities of the companies. It affects the real cash flow to achieve the goal of earnings management, and has a real impact on the business behavior of the company, and has more and more alternative means, more and more hidden, so it has been paid more and more attention to by the academic circles. The main conclusions on the degree of earnings management include: the level of accrual earnings management and real earnings management does not affect the correlation between accrual earnings management and short-term and long-term loan decisions, so banks cannot identify the differences in earnings management degree of enterprises; In terms of loan term, no matter how long the loan period is, the difference between the corresponding earnings management and the real earnings management level of bank decision-makers is not obvious. This paper selects 2001 to 2012 as the research period, selects 1618 A-share listed companies as the relevant data for 12 years as the research sample, using the modified Jones model and the real earnings management model. This paper studies whether banks can identify the effects of accrual item earnings management and real earnings management behavior on earnings in bank loan decisions.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.4;F275

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