我国上市商业银行表外业务信息披露研究

发布时间：2018-06-02 08:52

本文选题：上市商业银行 + 表外业务　；参考：《西南财经大学》2014年硕士论文

【摘要】：近二十年来随着金融证券化、金融市场一体化的不断发展,金融工具的不断创新,各国商业银行的表外业务得到了长足发展,并带来了与表内业务平分秋色的收益,可谓是国际金融业一大发展趋势之一。然而商业银行表外业务作为一把“双刃剑”,一方面其所运用的自营成本较低,可以达到规避资本充足率的目的,同时增加收益；另一方面例如金融衍生类表外业务的迅速扩张而又不可避免地产生新的风险,其复杂性更是加剧了信息的不对称,成为商业银行安全经营的重大隐患。表外业务就像“达摩克利斯之剑”,时时悬在从事这类表外业务银行的头上,稍有不甚,就可能给银行带来灭顶之灾。特别是英国巴林银行巨亏倒闭事件更使人们对“大而不倒”的观点表示怀疑。随着全球经济一体化的发展和资本市场的壮大,提升信息的透明度已成为众望所归,信息披露作为提升表外业务信息透明度的有效途径之一,已在国际上得到了高度的关注。历史可为镜,鉴往以知来。近年来我国表外业务市场也得到了蓬勃的发展,无论是在种类还是规模方面都有了长足的进步,然而随之与表外业务相关的风险事件也不断涌现,表外业务其透明度低、信息披露模糊的特点在实践中所产生的风险已不可小觑,因而对于我国上市商业银行表外业务信息披露现状的研究,显得尤为有意义。本文的研究思路是以信息不对称理论、委托代理理论和有效资本市场理论作为上市商业银行表外业务信息披露的理论基础,运用规范与案例相结合的方法剖析了我国目前上市商业银行表外业务信息披露的现状,并根据分析结果提出改进建议。本文共分为六部分：第一部分为导论,以论文的研究背景为出发点,探寻本文的研究意义,进而提出研究的思路和方法,最后阐述本文的主要贡献。本章主要目的是搭建论文的整体框架,指导全文的写作。第二部分为文献综述,主要是对国内外商业银行信息披露和表外业务信息披露相关研究文献进行了梳理。通过对国内外的文献进行归纳整理,发现目前我国对于商业银行表外业务信息披露的研究多是定性地讨论,缺少对样本的统计分析和案例分析。因此得出对我国目前上市商业银行表外业务信息披露的实践研究有着重要的意义。第三部分是对商业银行表外业务的概述以及信息披露的理论基础介绍。此部分内容首先界定了表外业务的概念及内涵,并分别从表外业务的分类、特征、存在的风险以及我国商业银行表外业务的发展情况进行了全方位地介绍。从表外业务蕴含的风险和目前商业银行表外业务在我国发展的现状可以看出对我国上市商业银行表外业务信息披露进行研究的必要性。第四部分是规范比较,分别介绍了巴塞尔委员会、国际会计准则委员会以及美国财务会计准则委员会对商业银行表外业务信息披露的相关规定,并与我国现有的规范进行对比,从制度层面总结了我国上市商业银行表外业务信息披露存在的问题。第五部分是对我国上市商业银行表外业务信息披露水平的描述性统计分析。在借鉴国外先进研究方法的基础之上,结合国内实际情况,通过构建披露指数来评价我国16家上市商业银行表外业务信息披露的水平,总结了表外业务信息披露在方面存在问题,并分析了其原因所在。第六部分为政策建议,结合第四和第五部分的研究结论分别从制度层面和执行层面对完善我国上市商业银行表外业务信息披露提出了政策建议。本文的贡献主要包括在以下两个方面： (1)研究角度创新关于商业银行表外业务信息披露问题,已有研究大多是从信息披露的规范制度、框架范围等方面作为切入点进行定性的研究。本文从实践的角度,通过建立信息披露指数对表外业务信息披露的水平进行定量的分析,具有一定的创新性。 (2)研究对象全面本文选择了截止2012年底在我国A股上市的所有上市商业银行作为样本对象,包括国有商业银行、股份制商业银行和城市商业银行,研究对象较为全面,丰富了对商业银行表外业务信息披露的案例研究。
[Abstract]:In the last twenty years, with the development of financial securitization, the continuous development of financial market integration and the continuous innovation of financial instruments, the off balance sheet business of commercial banks in various countries has made great progress and has brought the profit of the balance of the business with the business in the table, which is one of the development trends of the international financial industry. "Double-edged sword", on the one hand, the cost of self-management is low, it can achieve the purpose of avoiding the capital adequacy ratio, and increase the income. On the other hand, the rapid expansion of the financial derivatives, such as the rapid expansion and inevitable production of new risks, is more complex to aggravate the information asymmetry and become the safe operation of commercial banks. A major hazard. Out of order business, like the "sword of Damour Kris", is hanging on the head of this kind of off balance sheet business bank, which may bring disaster to the bank. In particular, the collapse of the British Bank of Bahrain is more doubtful about the "big but not" view. With the integration of the global economy. The expansion of the exhibition and the capital market and the enhancement of the transparency of information have become the most popular. Information disclosure, as one of the effective ways to improve the transparency of business information outside the table, has been highly concerned in the world.
History can be seen as a mirror. In recent years, the market of our country's off balance sheet business has also developed vigorously, regardless of its type and scale. However, the risk events associated with out of statement business are emerging, the transparency of the outside of the statement business is low, and the characteristics of the vague information disclosure are produced in practice. Therefore, the research on the information disclosure of off balance sheet business of listed commercial banks in China is particularly meaningful.
This paper is based on the theory of information asymmetry, principal-agent theory and effective capital market theory as the theoretical basis of the disclosure of the listed commercial banks' off balance sheet business information. It analyzes the present situation of the disclosure of information and interest of the listed commercial banks in China by using the method of combination of norms and cases, and puts forward the results according to the analysis results. This paper is divided into six parts:
The first part is the introduction, taking the research background of the paper as the starting point, exploring the significance of the research, and then putting forward the ideas and methods of the research, and finally elaborating the main contributions of this article. The main purpose of this chapter is to build the overall framework of the paper and guide the full text of the writing.
The second part is the literature review, which mainly deals with the research literature about the information disclosure of commercial banks at home and abroad and the related information disclosure related to the outside world. Through the summary of the literature at home and abroad, it is found that the research on the disclosure of the business information of the commercial banks in China is mostly discussed qualitatively, and the statistics of the samples are lacking. Therefore, it is of great significance to study the information disclosure of off balance sheet business of listed commercial banks in China.
The third part is the overview of the off balance sheet business of commercial banks and the theoretical basis of information disclosure. This part first defines the concept and connotation of off balance sheet business, and gives a comprehensive introduction to the classification, characteristics, existing risks and the development of our commercial banks. The risk of business and the current situation of the development of the business in our country can be seen from the necessity of the research on the disclosure of information from the listed commercial banks in our country.
The fourth part is the standard comparison. It introduces the relevant provisions of the Basel Committee, the international accounting standards board and the American Financial Accounting Standards Board on the disclosure of the business information of the commercial banks, and compares them with the existing standards in our country, and summarizes the disclosure and storage of the off balance sheet business information of the listed commercial banks from the institutional level. That's the problem.
The fifth part is a descriptive statistical analysis of the disclosure level of the information disclosure of the listed commercial banks in China. On the basis of foreign advanced research methods and combining with the actual situation in China, the disclosure index of the 16 listed commercial banks in China is evaluated by constructing the disclosure index, and the out of statement service information is summarized. The problem is exposed and its reasons are analyzed.
The sixth part is the policy proposal, and combined with the conclusions of the fourth and fifth parts, the policy suggestions are put forward to improve the information disclosure of the listed commercial banks in China from the institutional level and the executive level.
The contributions of this paper include the following two aspects:
(1) research angle innovation
Most of the existing researches on the disclosure of business information in commercial banks are qualitative research from the standard system of information disclosure and the scope of the framework. From the practical point of view, this paper makes a quantitative analysis on the disclosure of information disclosure of off balance sheet business through the establishment of information disclosure index, which has a certain innovation.
(2) comprehensive research object
This paper selects all listed commercial banks listed in A shares in China as the sample by the end of 2012, including state-owned commercial banks, joint-stock commercial banks and urban commercial banks. The research object is more comprehensive and enriches the case study on the disclosure of business information outside the bank.
【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】