基于灰色理论的我国上市银行信息披露评价研究

发布时间：2018-04-08 11:14

本文选题：上市银行　切入点：信息披露　出处：《合肥工业大学》2013年硕士论文

【摘要】：银行作为金融机构一员，在我国金融体系中处于核心地位。随着我国金融体制的不断改革，国内银行进行了一系列的变革及创新，尤其是一些银行进行结构重组和公开发行上市。公开发行上市这项措施不仅使得我国银行业进入了一个全新的发展时期，而且投资者对上市银行进行投资的兴趣也不断地提高。上市银行所披露的信息是投资者分析了解银行的最重要信息，是上市银行与投资者进行沟通的纽带。因此，构建一套全面、客观、可行的评价方法去评价上市银行信息披露是否详细、真实、及时、可靠，是投资者了解银行发展状况、进行投资决策的重要参考依据。上市银行信息披露中除了强制性披露的信息之外，还有非强制性披露的信息、监督机构或监督者披露的信息等。这些信息在一定程度可能会有所偏差、隐瞒、模糊不清，造成了信息呈现出“灰色”特征（部分信息已知，部分信息未知）。本文对信息披露和其评价方法进行了深入研究，总结国内外信息披露评价的研究现状，，构建了信息披露评价指标体系，然后运用灰色定权聚类法对上市银行信息披露进行评价、归类。论文的主要工作如下： (1)总结了国内外学者从治理结构、内部控制、财务信息、信息质量、会计准则与规定等多个角度出发的研究现状。基于某些信息的灰色性，从投资者角度出发，选取我国16家上市银行作为对象，对其信息披露进行评价研究。 (2)分析众多目标体系优缺点后，依据信息链的传递使用流程去构建上市银行信息披露评价指标体系。根据信息链中包括的表外信息、表内信息、传播媒介以及监管机构的监督四个主要方面选取评价指标，然后运用相关统计方法进一步优化评价指标体系。 (3)基于上市银行披露的信息具有模糊不清、不详细等“灰色”特征，合理量化指标后运用灰色定权聚类方法对上市银行信息披露进行评价，划分等级。通过实证研究发现16家银行的评价结果与实际情况基本相符合，表明此评价方法有一定适用性，可以为投资者提供决策依据。
[Abstract]:As a member of financial institutions, banks are at the core of our financial system.With the continuous reform of China's financial system, domestic banks have carried out a series of changes and innovations, especially some banks to carry out structural restructuring and public listing.The measure of public offering not only makes China's banking industry enter a new period of development, but also increases the interest of investors in the investment of listed banks.The information disclosed by listed banks is the most important information for investors to analyze and understand banks, and is the link between listed banks and investors.Therefore, constructing a set of comprehensive, objective and feasible evaluation methods to evaluate whether the information disclosure of listed banks is detailed, true, timely and reliable is an important reference basis for investors to understand the development of banks and to make investment decisions.In the information disclosure of listed banks, in addition to the mandatory disclosure information, there are non-mandatory disclosure information, the information disclosed by supervisory bodies or supervisors, and so on.To a certain extent, these information may be deviated, concealed, blurred, resulting in information showing "gray" characteristics (some information is known, part information is unknown).This paper has carried on the thorough research to the information disclosure and its evaluation method, summarized the domestic and foreign information disclosure appraisal research present situation, has constructed the information disclosure appraisal index system, then uses the gray fixed weight clustering method to carry on the appraisal to the listed bank information disclosure.Categorization.The main work of the thesis is as follows:This paper summarizes the current research situation of domestic and foreign scholars from the aspects of governance structure, internal control, financial information, information quality, accounting standards and regulations, etc.Based on the grey nature of some information and from the angle of investors, 16 listed banks in our country are selected as the objects to evaluate their information disclosure.2) after analyzing the advantages and disadvantages of many target systems, the evaluation index system of information disclosure of listed banks is constructed according to the flow of information chain transfer and use.According to the four main aspects of the information chain, the information in the table, the information in the table, the media and the supervision of the supervision agency, the evaluation index is selected, and then the evaluation index system is further optimized by using the relevant statistical methods.3) based on the "grey" characteristics of the information disclosed by the listed banks, the information disclosure of listed banks is evaluated and classified by using the grey weight clustering method after the reasonable quantification of the indexes.The empirical study shows that the evaluation results of 16 banks are basically consistent with the actual situation, which indicates that the evaluation method has certain applicability and can provide investors with a basis for decision-making.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33;F275

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