基于中国商业银行盈余管理的金融工具会计准则修订研究

发布时间：2018-04-26 13:48

本文选题：金融工具分类 + 金融工具计量　；参考：《湖南大学》2014年硕士论文

【摘要】：2006年财政部颁布的企业会计准则体系掀开了中国会计准则国际趋同的新篇章。2007年美国次贷危机将金融工具会计推到了舆论的风口浪尖,迫使国际会计准则委员会2009年启动替代IAS39金融工具综合项目。我国金融工具会计准则根植于IAS39,此前的金融工具会计制度并不完善。研究IASB金融资产分类和减值准则改革方案是否符合我国资本市场的发育程度,我国是否应立即跟进金融资产三分类和减值的改革方案,具有极其重要的现实意义。本文根据委托代理理论、金融危机理论、会计稳健性原则和银行业审慎监管要求,分析我国金融资产分类和减值准则,指出其存在的盈余管理空间；运用频率分布法初步证实我国商业银行盈余管理的存在性；运用总体应计利润法,构建增加贷款变量的修正Jones模型,分析商业银行运用金融资产分类和计量、贷款损失准备进行盈余管理的行为。结果表明,商业银行存在基于金融工具会计准则的盈余管理；且可供出售金融资产和贷款损失准备与盈余管理程度的正相关,其中贷款减值的盈余管理空间巨大,相对前者也较大。但交易性金融资产和衍生金融工具被用于盈余管理的证据不显著。根据以上结论,本文提出要改进金融工具的分类与计量准则,规范贷款减值的计提,逐步实现我国与国际会计准则趋同。
[Abstract]:The accounting standards system for enterprises promulgated by the Ministry of Finance in 2006 opened a new chapter in the international convergence of Chinese accounting standards. In 2007, the subprime mortgage crisis in the United States pushed accounting for financial instruments to the forefront of public opinion. Forced the IASB to launch a comprehensive alternative IAS39 financial instrument project in 2009. The accounting standards of financial instruments in China are rooted in IAS39, but the accounting system of financial instruments is not perfect. It is of great practical significance to study whether the reform scheme of IASB financial asset classification and impairment criterion accords with the development degree of China's capital market and whether China should immediately follow up the reform scheme of financial asset classification and impairment. Based on the principal-agent theory, financial crisis theory, accounting conservatism principle and banking prudential supervision requirements, this paper analyzes the classification and impairment criteria of financial assets in China, and points out the existing earnings management space. Using the method of frequency distribution to prove the existence of earnings management of commercial banks in China, using the method of total accrual profit, constructing the modified Jones model to increase loan variables, and analyzing the classification and measurement of financial assets by commercial banks. The act of preparing for earnings management. The results show that the commercial banks have earnings management based on the accounting standards of financial instruments, and the availability for sale of financial assets and loan loss provisions are positively related to the degree of earnings management. The former is also relatively larger. However, the evidence that transactional financial assets and derivative financial instruments are used in earnings management is not significant. Based on the above conclusions, this paper proposes to improve the classification and measurement standards of financial instruments, standardize the calculation of loan impairment, and gradually realize the convergence between China and international accounting standards.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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