“营改增”对银行业财务绩效的影响及对策研究

发布时间：2018-04-23 15:36

本文选题：“营改增” + 银行业　；参考：《辽宁工程技术大学》2017年硕士论文

【摘要】：从2016年5月1日开始,我国全面实行“营改增”。银行业在全面实行“营改增”的政策下也受到了相应的影响,而这种影响会在银行业的财务绩效上得以集中体现。分析和探讨银行业推行“营改增”对其财务绩效的影响,直接关系到银行业的经营决策和发展战略,对促进银行业的发展具有重要意义。本文以银行业为研究对象,以实行“营改增”对其财务绩效的影响为研究目的,采用理论研究和实证研究相结合的方法,分别从税负变动、固定资产抵扣效应和经营成本抵扣效应三方面对银行业财务绩效的影响进行理论分析并提出研究假设。结合银行业的财务特点选取盈利能力、流动性和成长能力作为评价银行业财务绩效的指标,选取上市商业银行从2016年第二季度到2017年第一季度的财务数据进行实证分析。研究结果表明,银行业实行“营改增”后带来的税负变动与银行业的财务绩效存在相关性,且为负相关关系,说明银行业实行“营改增”后如果税负下降,则会对银行业的财务绩效产生促进作用;银行业实行“营改增”后带来的经营成本抵扣效应与银行业的财务绩效存在正相关关系,即银行用于经营服务的外购的产品和服务占总成本的比例越大,越能促进银行业财务绩效的提高;而银行业实行“营改增”后带来的固定资产抵扣效应没有对银行业的财务绩效产生影响。针对实行“营改增”后对银行业财务绩效影响提出相应的对策建议,一是进行合理的纳税筹划,降低银行业税负;二是规范银行内部管理,提升财务精细化管理水平;三是调整银行发展战略,加快经营战略转型。
[Abstract]:Starting from May 1, 2016, our country has fully implemented "camp reform and increase". The banking industry is also affected by the policy of "reform and increase", which will be reflected in the financial performance of the banking industry. It is of great significance to analyze and discuss the influence of the implementation of "business reform and increase" on the financial performance of the banking industry, which is directly related to the management decision and development strategy of the banking industry, and it is of great significance to promote the development of the banking industry. This paper takes the banking industry as the research object, takes the effect of "business reform and increase" on its financial performance as the research purpose, adopts the method of combining the theory research and the empirical research, separately changes from the tax burden, This paper makes a theoretical analysis of the effect of fixed assets deduction effect and operating cost deduction effect on the financial performance of the banking industry and puts forward the research hypotheses. Combined with the financial characteristics of the banking industry, the profitability, liquidity and growth ability are selected as indicators to evaluate the financial performance of the banking industry, and the financial data of listed commercial banks from the second quarter of 2016 to the first quarter of 2017 are selected for empirical analysis. The results show that there is a negative correlation between the changes of tax burden and the financial performance of the banking industry, which indicates that the tax burden of the banking industry decreases after the implementation of the "business reform and increase". It will promote the financial performance of the banking industry, and there is a positive correlation between the operating cost offsetting effect and the financial performance of the banking industry. That is, the larger the proportion of the products and services purchased by banks to the total cost, the better the financial performance of the banking industry. However, the fixed assets offsetting effect brought by the banking reform has no effect on the financial performance of the banking industry. This paper puts forward corresponding countermeasures and suggestions on the impact of "management reform and increase" on the financial performance of the banking industry. One is to carry out reasonable tax planning to reduce the tax burden on the banking sector, and the other is to standardize the internal management of the bank and improve the level of finer financial management. Third, adjust the development strategy of banks and accelerate the transformation of business strategy.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F830.42;F832.3

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