我国上市商业银行盈余管理研究

发布时间：2018-01-01 20:36

本文关键词：我国上市商业银行盈余管理研究　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：09年全球金融危机中,世界主要经济体内的商业银行纷纷遭受重创,而我国上市商业银行反而逆势强劲增长,结合已有的文献发现我国上市商业银行持续稳定增长的业绩背后普遍存在盈余管理的问题。尽管盈余管理本身并不违反相关会计准则,但是他违背会计信息中立性的要求,使利益相关者缺乏对企业真实盈余运营情况的了解,最终影响资本市场的健康发展。我国上市商业银行作为政府重要的货币政策输出机构,其本身也是我国资本市场的重要组成部分仅16家A股上市的商业银行股票市值就占A股总市值的30%以上,由此可见对上市商业银行盈余管理的特征以及具体盈余管理手段的研究具有重要意义。笔者通过规范研究与案例研究结合方式发现近年来我国上市商业银行的盈余管理动机包括满足行业监管和实现利润平滑,具体盈余管理手段包括：利用贷款减值准备以及可供出售金融资产公允价值变动影响盈余。本文选取我国16家A股上市的商业银行为研究客体,对比分析其近年的年报数据然后介绍了我国商业银行行业概况,对上市商业银行盈余管理在动机和手段上的特征进行揭示,随后具体介绍了平安银行盈余管理的案例,最后提出政策建议。本文主要包括五个部分：第一部分为绪论,包括提出问题和明确研究意义,介绍国内外研究现状和本文的研究方法与研究思路。第二部分为盈余管理的相关理论。对盈余管理定义的发展过程,盈余管理、盈余操纵和会计舞弊之间的区别,盈余管理的理论基础,企业可能的盈余管理的动机和手段进行了综述。第三部分为我国商业银行概况与盈余管理特征。具体分析了我国商业银行的发展历程以及行业整体的资产,负债,盈余等财务状况。针对未来商业银行的盈余能力和财务现状归纳我国商业银行盈余管理的特征。第四部分为上市商业银行盈余管理具体案例的分析。首先简单介绍案例企业平安银行的背景情况,然后分析了平安银行盈余管理的外部动因和内部动因,最后揭示其在2008年的向下盈余管理和2012年的向上盈余管理行为。第五部分为政策建议。具体提出5点建议包括：1监管当局应当适度管理松绑,加强市场这只“看不见的手”的调节作用；2避免粗放的行业管理模式,加强规则细化,减少会计职业判断对会计信息披露的影响；3对金融资产公允价值变动的会计计量与披露进行监管创新；4完善上市商业银行的公司治理从制度上限制管理层过度盈余管理；5加大信息披露违规的处罚力度,杜绝违法的会计舞弊行为。
[Abstract]:09 years of global financial crisis, the world economy in the main commercial banks have suffered heavy losses, while China's listed commercial banks but the trend of strong growth, combined with the existing literature found behind the steady growth of China's Listed Commercial Bank Performance widespread earnings management issues. Although the earnings management does not violate the relevant accounting standards, but he contrary to the neutrality of accounting information requirements, the stakeholders of enterprises lack of real earnings operation to understand the situation, and ultimately affect the healthy development of the capital market. The government as an important monetary policy output mechanism of China's listed commercial banks, which itself is an important part of China's capital market is only 16 A shares of Listed Commercial Bank shares A shares accounted for more than 30% of the total market capitalization of listed commercial banks, thus the characteristics of earnings management and earnings management in the The research has important significance. Through the combination of normative research and case study found that in recent years China's listed commercial bank earnings management motives including meet industry regulation and profit smoothing, including the specific means of earnings management by loan impairment and the change in fair value of financial assets affect earnings.
This paper selects 16 A shares of listed commercial banks as the research object, comparative analysis of the recent annual report data and then introduces the general situation of industry of our country commercial bank, the characteristics of listed commercial bank earnings management motive and means to reveal, then introduced the specific case of Ping An bank earnings management, finally puts forward the policy proposal.
This article mainly includes five parts:
The first part is the introduction, which includes the problems and the significance of the research, and introduces the research status at home and abroad and the research methods and research ideas of this article.
The second part is the theory of earnings management. The development process of earnings management definition, the difference between earnings management, earnings manipulation and accounting fraud, the theoretical basis of earnings management, and the possible motive and means of earnings management are reviewed.
The third part is the overview and characteristics of earnings management of commercial banks in China. The specific analysis of the overall assets, the development process of China's commercial banks and the industry earnings liabilities, and other financial status. The earnings and financial situation in the future of the commercial bank summed up characteristics of earnings management of commercial banks in China.
The fourth part is the analysis of earnings management of listed commercial banks in the specific case. First introduces the background of the case company Ping An Bank, and then analyzes the external causes and internal causes of Ping An bank earnings management, finally revealed in 2008 and 2012 to the downward earnings management on earnings management behavior.
The fifth part is the policy recommendations. Put forward 5 specific suggestions include: 1 the regulatory authorities should strengthen the management of moderate deregulation, the market this "invisible hand" of regulation; 2 to avoid the extensive management mode, strengthen the rule refinement, reduce the accounting occupation judgment to the accounting information disclosure of accounting changes; 3 the fair value of financial assets and the disclosure of regulatory innovation; 4 to improve the corporate governance of listed commercial banks from the system limits the management of excessive earnings management; 5 increase the punishment of illegal information disclosure, to prevent accounting fraud of illegal behavior.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.33

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