我国上市商业银行贷款损失准备计提与盈余管理、资本管理研究

发布时间：2018-05-06 12:23

本文选题：银行贷款损失准备 + 盈余管理　；参考：《西南财经大学》2014年硕士论文

【摘要】：我国自1988年提出贷款呆账准备制度后,在监管部门的共同努力下贷款损失准备制度得到不断发展和完善。为了进一步完善贷款损失准备制度,使贷款损失准备制度在适应我国基本国情的前提下与国际趋同,监管部门提出一系列新的监管要求,这些监管要求的提出与完善,不仅使银行意识到充分、准确计提贷款损失准备对银行资产的流动性和安全性的重要性,贷款损失准备税前扣除政策以及一般准备计入银行资本也激发银行及时、充分计提贷款损失准备,这些对我国金融行业的健康发展具有重要意义。在本文的第一、二部分,主要研究了国内外学者对贷款损失准备、盈余管理、资本管理的研究,并且对本文的写作思路以及创新点、不足之处进行梳理。本文的第三部分包括三个部分：贷款损失准备的制度发展回顾、贷款损失准备与盈余管理理论分析、贷款损失准备与资本管理理论分析。本文的第四部分是实证研究,本文选定14家的境内上市商业银行2006-2012年半年度财务数据作为数据样本,选择不良贷款率、贷款增长率、银行规模、下期实际发生的贷款损失率作为控制变量,税和准备前资产收益率以及资本充足率作为自变量,贷款损失准备率作为因变量,构建模型探索我国上市商业银行是否利用贷款损失准备进行盈余管理和资本管理。本文的第五部分是实证结果进行的总结分析,即根据实证结果对本文研究结果进行阐述。本文根据实证研究结果结合不同监管部门对商业银行贷款损失准备存在的问题提出几点建议以完善我国贷款损失准备制度系统。本文的主要贡献包括以下几个方面： (1)目前国内贷款损失准备研究主要集中于贷款损失准备制度的发展、存在的问题以及改进建议等理论研究,实证研究较少。本文以实证研究结果为依据,对我国贷款损失准备计提动机进行研究,以事实为依据进行分析。 (2)本文依次对样本银行贷款损失准备进行分析,通过分析我国不同商业银行贷款损失准备在实务操作中存在的区别以及实务操作和监管要求的差异,结合实证研究结果对我国贷款损失准备存在的问题提出建议,以完善我国贷款损失准备制度。但是由于可以获取的财务数据有限,本文并没有对我国大型国有控股上市商业银行进行盈余管理的主要原因进行实证分析,而只是从理论上进行解释。
[Abstract]:Since 1988, our country put forward the loan bad loan reserve system, with the joint efforts of the supervision department, the loan loss reserve system has been continuously developed and perfected. In order to further improve the loan loss reserve system and make the loan loss reserve system converge with the international situation under the premise of adapting to the basic national conditions of our country, the regulatory authorities put forward a series of new regulatory requirements, which are put forward and perfected. Not only does the bank realize the importance of adequate and accurate provision of loan loss provisions for the liquidity and security of bank assets, but the pre-tax deduction policy for loan losses and the general preparation for bank capital also stimulate banks to be timely. It is of great significance for the healthy development of our financial industry to make adequate provision for loan losses. In the first and second parts of this paper, it mainly studies the domestic and foreign scholars' research on loan loss preparation, earnings management and capital management, and combs the writing ideas, innovation points and deficiencies of this paper. The third part of this paper includes three parts: the review of the system development of loan loss preparation, the theoretical analysis of loan loss preparation and earnings management, and the theoretical analysis of loan loss preparation and capital management. The fourth part of this paper is an empirical study. This paper selects 14 domestic listed commercial banks as the data sample of financial data from 2006 to 2012, selects non-performing loan ratio, loan growth rate, bank size, The actual loan loss rate in the next period is taken as the control variable, the rate of return on assets before tax and reserve and the capital adequacy ratio are taken as independent variables, and the loan loss reserve rate is taken as dependent variable. The model is constructed to explore whether the listed commercial banks in China use loan loss preparation for earnings management and capital management. The fifth part is the summary and analysis of the empirical results. Based on the empirical research results, this paper puts forward some suggestions to improve the system of loan loss preparation system in China. The main contributions of this paper include the following: 1) at present, the research on loan loss reserve mainly focuses on the development of loan loss reserve system, existing problems and suggestions for improvement. Based on the results of empirical research, this paper makes a study of the motive for the preparation of loan losses in China, and analyzes the facts as the basis. (2) this paper analyzes the loan loss reserve of the sample banks in turn, and analyzes the differences in the practical operation and the requirements of the practical operation and supervision of the loan loss preparation of different commercial banks in China. Based on the results of the empirical study, the paper puts forward some suggestions on the problems existing in loan loss preparation in China in order to perfect the loan loss reserve system in China. However, due to the limited financial data available, this paper does not make empirical analysis of the main reasons for earnings management of large state-owned holding listed commercial banks in China, but only explains it theoretically.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

【参考文献】