公允价值对我国上市银行盈余管理影响研究

发布时间：2018-01-05 09:40

本文关键词：公允价值对我国上市银行盈余管理影响研究　出处：《中南林业科技大学》2012年硕士论文　论文类型：学位论文

【摘要】：2006年2月,财政部出台的新会计准则着重引入公允价值计量,主要涉及债务重组、非同一控制下的企业合并、金融工具的确认和计量及投资性房地产相关领域；其中金融工具准则对银行业影响甚重,也是本文研究重点。金融工具准则在金融资产或负债的分类、后续计量、计提减值准备及衍生金融工具的信息披露方面,赋予银行高管过多的自由裁量权。这一方面增强了银行财务数据的真实性与可靠性,可有效减少金融不稳定性事件的发生,是我国上市银行发展的必然选择；但另一方面,基于我国不成熟的市场经济环境以及公允价值计量模式初次引入可能存在的“水土不服”,银行方出于自身利益考量适时高估或低估其当期损益的空间也被意外放大,从而引发坊间对银行滥用公允价值计量的不断质疑。本文以国内外公允价值计量与盈余管理的相关研究为基础,从公允价值波动性角度出发来解析我国上市银行盈余管理活动。总体上采用先分后总的论述方式,先分别介绍公允价值计量及盈余管理活动在银行内的运行现状,再总括性的指出公允价值计量对我国上市银行盈余管理活动的具体影响。通过全面阐述我国上市银行特殊的盈余管理工具及其与公允价值间的联系,并分类讨论受公允价值影响程度不同的盈余手段对我国上市银行盈余信息的解释力；从而检验出公允价值计量在我国上市银行中的实际运行效果,明确其是否作用于其盈余管理。本文选取我国10家上市商业银行2004年到2011年问的财务数据,并通过相关回归分析,得到以下几点结论：一是,我国上市银行盈余手段与公允价值计量间存在一定联系；二是,对公允价值反应灵敏的盈余手段并未显著影响其盈余信息质量。三是,对公允价值反应不灵敏的盈余手段对其盈余管理程度影响也有限。可见,公允价值计量并非我国上市银行盈余管理的决定因素；现阶段,我国上市银行盈余管理空间未扩大。谨慎适用公允价值计量,强化公司内部治理,建立公允价值信息管理体系等措施来为公允价值顺利施行保驾护航；对促进公允价值推广,保障我国上市银行会计信息质量,具有一定的积极意义。
[Abstract]:In February 2006, the Ministry of Finance issued the new accounting standards introduced fair value measurement, mainly related to the debt restructuring, non business combination under the same control, the confirmation and measurement of the investment real estate and related financial instruments; the influence of accounting standards of financial instruments on the banking industry very heavy, is also the focus of this paper. The subsequent measurement of classification criteria financial instruments in the financial assets or liabilities, impairment and information disclosure of financial derivatives, given the discretion of bank executives too much. On the one hand, enhances the authenticity and reliability of financial data bank, which can effectively reduce the financial instability events, is the inevitable choice of banking development in China listed; but on the other hand, based on our country's immature market economy environment and the fair value measurement model first introduced the possible existence of the "silver line party, The climate does not suit one." The space of timely overvaluation or underestimation of current profits and losses is also unexpectedly enlarged, which raises questions about the abuse of fair value measurement in banks.
Based on the related research at home and abroad of fair value and earnings management as the foundation, from the perspective of fair value volatility perspective to analyze the bank's earnings management activities. On the whole the way after the discussion, the running status of the fair value and earnings management activities within the bank first introduced respectively, then the blanket the specific impact of fair value measurement on the bank's earnings management. Through a comprehensive exposition of China's listed banks special earnings management tools and the relationship between fair value and fair value, classification discussion by different degree of influence on earnings management of Chinese listed bank earnings information explanation to the actual inspection; the running effect of fair value measurement in China's listed banks, determine whether to act on the earnings management.
This paper selects the financial data of 10 listed commercial banks from 2004 to 2011 to ask, and through regression analysis, the following conclusions: first, there must be some relationships between the bank and earnings management of fair value measurement of listed in China; two, the fair value of sensitive reaction surplus means does not significantly affect the earnings the quality of the information. Three is the impact on the fair value of the response is not sensitive to the earnings management level of earnings management is limited. Therefore, the fair value measurement is not the determinant of the bank's earnings management; at the present stage, the space of earnings management on city banks in China did not expand. Cautious application of fair value measurement, strengthen the company's internal governance the establishment of fair value, information management system and other measures for fair value to promote the smooth implementation of the escort; fair value promotion, guarantee the quality of accounting information of listed banks, It has certain positive significance.

【学位授予单位】：中南林业科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F224

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