我国上市商业银行会计信息披露有效性研究

发布时间：2018-09-03 06:27

【摘要】：商业银行作为社会再生产顺利进行的纽带，，是国民经济中最重要的金融机构，能掌握和反映社会经济活动信息，为企业和国家作出正确的经济决策提供必要的依据。由于上市商业银行在一国金融体系中所处的特殊地位，广泛影响着社会经济的方方面面，外部性极强，具有高敏感性和高风险的特点。近些年来，金融危机的频繁爆发使各经济体纷纷意识到信息披露对维护金融系统安全稳定的重大意义，另外，随着国际国内金融市场的改变与发展，商业银行的业务越来越多元化、复杂化，而传统的监管已经明显赶不上业务创新的步伐，因此越来越多的国内外银行认识到增强银行透明度的重要性。当前，我国商业银行虽然借上市的契机，一定程度上提升了自身的会计信息披露水平，但与国际水平相比还有较大差距。比如会计信息披露的整体质量不够高，由于法律法规和监管体系的不健全等原因导致的上市商业银行会计信息披露的真实性、及时性受到严重影响；另外，会计信息披露的充分性也与国际社会相差甚大，因为我国银行业在风险方面的信息披露规范较为迟缓，掌握和能够熟练运用的风险度量的方法比较少，又没有足够多的数据作支撑，进而造成了我国上市银行在信息披露中缺少定量信息，而更多的偏重于定性的信息。以上诸多问题迫切需要我们对商业银行会计信息披露的有效性的现状、存在问题及其完善进行研究探讨。本文借鉴国际国内关于银行业监管方面的规定，选取了能够代表银行经营业绩、财务状况、公司治理及风险管理等重要指标的会计信息披露项目，以我国A股上市的16家银行为样本，从及时性、充分性、真实性、合规性四方面，采用定性与定量相结合的方法对当前我国上市银行会计信息披露的有效性作了研究，综合结果得到我国上市商业银行在会计信息披露上存在诸多问题：上市商业银行会计信息披露不及时，对风险管理信息、表外业务缺乏更深入的或者定量的信息披露，在真实性上也存在资本充足率、资产质量及利息收入高估问题；针对当前现状，分别从外部因素和内部因素对其成因进行了剖析:信息披露法律法规不健全，外部监管不完善，外部信息使用者的需求不足，商业银行管理体制存在缺陷，我国银行业管理能力和技术水平落后；进而提出完善我国上市银行会计信息披露有效性的政策建议：建立健全相关法律法规及制度，加强我国上市商业银行会计信息披露的外部监管，完善我国商业银行的公司治理结构，提高银行自身的管理能力和技术水平。
[Abstract]:As the link of social reproduction, commercial banks are the most important financial institutions in the national economy. They can grasp and reflect the information of social economic activities and provide necessary basis for enterprises and countries to make correct economic decisions. Due to the special status of listed commercial banks in a country's financial system, it has a wide influence on all aspects of social economy, and has the characteristics of high sensitivity and high risk. In recent years, the frequent outbreak of the financial crisis has made various economies realize the great significance of information disclosure in maintaining the security and stability of the financial system. In addition, with the changes and development of the international and domestic financial markets, The business of commercial banks is becoming more and more diversified and complicated, and the traditional supervision has obviously failed to keep up with the pace of business innovation. Therefore, more and more domestic and foreign banks realize the importance of enhancing bank transparency. At present, commercial banks in our country have improved their level of accounting information disclosure to a certain extent by taking advantage of the opportunity of listing, but there is still a big gap compared with the international level. For example, the overall quality of accounting information disclosure is not high enough, and the authenticity and timeliness of accounting information disclosure by listed commercial banks due to imperfect laws, regulations and regulatory systems are seriously affected; in addition, The adequacy of accounting information disclosure is also very different from that of the international community, because our banking industry is slow to regulate the disclosure of information in the aspect of risk, and there are few methods of risk measurement that can be mastered and skillfully used. Moreover, there is not enough data to support it, which leads to the lack of quantitative information in the information disclosure of listed banks in China, and more emphasis on qualitative information. It is urgent for us to study the effectiveness of accounting information disclosure in commercial banks. This paper draws lessons from the international and domestic regulations on banking supervision and selects accounting information disclosure items which can represent the bank's operating performance, financial situation, corporate governance and risk management, and so on. Taking 16 banks listed in A shares as samples, this paper studies the effectiveness of accounting information disclosure in China's listed banks by combining qualitative and quantitative methods from four aspects: timeliness, adequacy, authenticity and compliance. Comprehensive results show that there are many problems in accounting information disclosure of listed commercial banks in China: the disclosure of accounting information of listed commercial banks is not timely, the risk management information, off-balance-sheet business lack of more in-depth or quantitative information disclosure. There are also the problems of capital adequacy ratio, asset quality and interest income overestimation in authenticity. In view of the present situation, the causes are analyzed from the external and internal factors: the laws and regulations of information disclosure are not perfect, the external supervision is not perfect, The external information user's demand is insufficient, the commercial bank management system exists the flaw, our country banking management ability and the technical level is backward; Then it puts forward some policy suggestions to improve the effectiveness of accounting information disclosure of listed banks in China: to establish and perfect relevant laws, regulations and systems, and to strengthen the external supervision of accounting information disclosure of listed commercial banks in China. Improve the corporate governance structure of Chinese commercial banks and improve their own management ability and technical level.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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