贷款拨备、证券投资损益与银行利润平滑

发布时间：2018-01-02 03:24

本文关键词：贷款拨备、证券投资损益与银行利润平滑　出处：《暨南大学》2015年硕士论文　论文类型：学位论文

【摘要】：商业银行高杠杆、高风险的特点决定了其盈余波动较大的特征。为确保业绩稳定、掩盖真实的风险暴露、应对监管,管理层普遍存在较强的利润平滑动机。贷款拨备是银行利润平滑的天然工具,会计准则对其计提方式有明确的规定:2006年之前,贷款拨备的计提采用五级分类法,使得管理层的自由裁量空间较大;2006年新会计准则CAS22规定其计提采用未来现金流量法,并强调拨备的计提和转回必须有客观证据支持,这在一定程度上遏制了贷款拨备的利润平滑效应。为进一步提高会计信息质量,2006年新会计准则全面引入公允价值,且2009年起金融工具的公允价值计量在银行得到普遍运用。以公允价值的引入为背景,本文以2009-2013年我商业银行为研究对象,探究银行业利润平滑的新特点,发现公允价值得到普遍运用后,管理层不仅利用贷款拨备和证券投资损益平滑利润,并且会在这两种工具中权衡。同时,本文对上市、非上市银行进行分组检验,发现上述结论在上市银行成立;但非上市银行仅利用贷款拨备平滑利润,不过两种工具也存在正向关联性。但公允价值应用程度高的银行,是否对其中某一种利润平滑工具有所偏好,以及两种工具的关联程度是否更高,本文未得出统一的结论。本文是对2006年新会计准则经济后果的一个检验,同时也为准则制定者、监管者及外部审计师提供了参考和借鉴。
[Abstract]:The characteristics of high leverage and high risk of commercial banks determine that their earnings fluctuate greatly. In order to ensure the stability of performance, cover up the real risk exposure, deal with the supervision. Management generally has a strong profit smoothing motivation. Loan provision is a natural tool for bank profit smoothing. Accounting standards have a clear provision for its way of calculation: before 2006. The five-level classification method is used in the calculation of loan provision, which makes the discretion of the management larger; In 2006, the new accounting standard (CAS22) stipulated that the future cash flow method should be used in its calculation, and emphasized that the provision and transfer of provisions must be supported by objective evidence. In order to further improve the quality of accounting information, the new accounting standards introduced fair value in 2006. Since 2009, the fair value measurement of financial instruments has been widely used in banks. With the introduction of fair value as the background, this paper takes the 2009-2013 commercial banks as the research object. After exploring the new characteristics of banking profit smoothing, it is found that after the fair value is widely used, the management not only uses loan provisions and securities investment to smooth profits, but also weigh the two tools. At the same time. This article carries on the grouping test to the listed and non-listed banks, and finds that the above conclusions are established in the listed banks; But non-listed banks only use loan provisions to smooth profits, but there is a positive correlation between the two instruments. However, banks with a high degree of fair value application have a preference for one of the profit smoothing tools. This paper is a test of the economic consequences of the new accounting standards in 2006 and is also a standard-setter. Regulators and external auditors provide reference and reference.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.33;F830.42

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