我国商业银行盈余管理存在性及影响因素实证研究

发布时间：2019-03-04 18:05

【摘要】：随着社会主义市场经济的确立和发展,我国商业银行实现了从无到有突破,并迅速地成长和壮大起来,商业银行在我国的国民经济中发挥着着越来重要的作用。但直到现在,有关商业银行盈余管理的研究还十分匮乏,商业银行由于其独特的属性经常成为盈余管理研究的盲区。为了丰富商业银行盈余管理的研究成果,促进我国银行业的健康发展,保障利益相关者的合法权益,本文在理论分析的基础上,主要采用了实证研究的方法对我国商业银行盈余管理的存在性及影响因素进行了检验。本文选取我国16家上市商业银行2011-2015年的相关数据作为研究样本,通过构建回归模型,分层次地实证了我国商业银行盈余管理的存在性及影响因素,并最终得出了以下结论:(1)我国商业银行既存在以利润平滑为目的的应计盈余管理,也存在以利润平滑为目的的真实盈余管理,并且应计盈余管理程度要远大于真实盈余管理程度;(2)商业银行盈余管理程度与独立董事比例呈负相关关系,即独立董事比例越大商业银行盈余管理程度越小;(3)商业银行盈余管理程度与监事会会议次数呈负相关关系,即每年召开的监事会会议次数越多商业银行盈余管理程度越低;(4)商业银行盈余管理程度与银行规模呈正相关关系,即规模越大商业银行的盈余管理程度越大;(5)商业银行盈余管理程度与股权结构、董事会会议次数没有显著的相关关系。针对以上实证结果,本文从立法与监管角度提出相应的政策建议,建议监管部门有侧重地对商业银行盈余管理进行监管,重点关注商业银行的应计盈余管理,重点关注规模较大的商业银行;建议不断健全独立董事制度,适当提高独立董事比例,保障独立董事的独立性;建议充分发挥监事会的作用,强调监事的会计专业知识,构建完善的监事责任制度。
[Abstract]:With the establishment and development of socialist market economy, China's commercial banks have achieved a breakthrough from nothing to a breakthrough, and rapidly grew up. Commercial banks are playing a more and more important role in the national economy of our country. However, until now, the research on earnings management of commercial banks is still very scarce, because of its unique attributes, commercial banks often become a blind spot in earnings management research. In order to enrich the research results of earnings management of commercial banks, promote the healthy development of China's banking industry, and protect the legitimate rights and interests of stakeholders, this paper, on the basis of theoretical analysis, This paper mainly uses the empirical research method to test the existence and influencing factors of earnings management of commercial banks in China. In this paper, 16 listed commercial banks in China from 2011 to 2015 are selected as research samples, and the existence and influencing factors of earnings management of Chinese commercial banks are proved by constructing regression model. Finally, the following conclusions are drawn: (1) there is not only accrual earnings management for the purpose of profit smoothing, but also real earnings management for the purpose of profit smoothing in Chinese commercial banks. The degree of accrual earnings management is much higher than that of real earnings management. (2) there is a negative correlation between the degree of earnings management of commercial banks and the proportion of independent directors, that is, the larger the proportion of independent directors, the smaller the degree of earnings management of commercial banks; (3) the degree of earnings management of commercial banks is negatively related to the number of supervisory meetings, that is, the more the number of supervisory meetings held annually, the lower the degree of earnings management of commercial banks; (4) the degree of earnings management of commercial banks is positively correlated with the size of banks, that is, the larger the size of commercial banks, the greater the degree of earnings management of commercial banks; (5) there is no significant correlation between the degree of earnings management of commercial banks and ownership structure, and the number of board meetings. In view of the above empirical results, this paper puts forward corresponding policy recommendations from the perspective of legislation and regulation, and suggests that the regulatory authorities should focus on the supervision of earnings management of commercial banks, focusing on the accrual earnings management of commercial banks. Focus on large-scale commercial banks; It is suggested that the system of independent directors should be constantly improved, the proportion of independent directors should be raised properly, and the independence of independent directors should be protected, and the role of the board of supervisors should be fully played, the accounting professional knowledge of supervisors should be emphasized, and a perfect system of supervisors' responsibility should be constructed.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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