中信银行盈余管理研究
发布时间：2018-11-28 18:05
【摘要】：随着我国经济的发展,越来越多的上市商业银行产生,商业银行具有信用中介,支付中介.金融服务,信用创造和调节经济的功能.在现代经济活动中.通过这些功能在国民经济中起着重要的作用。商业银行的活动影响到整个社会的货币供应,并成为国家实施宏观经济政策的重要依据。但由于商业银行盈余管理的存在,银行隐藏实际情况,加剧了信息的不对称性。盈余管理的存在既不利于证券市场的健康发展,也不利于商业银行的稳定运行。当问题出现时,商业银行将对国民经济产生巨大的影响。 因此为了发现盈余管理的动机和影响因素以及遏制盈余管理的方法.本篇文章综合采用了文献资料法,案例分析法,统计分析法等定性和定量的研究方法,对上市商业银行以及中信银行的盈余管理进行深入分析,首先以上市商业银行为样本,对商业银行进行盈余管理的动机和影响盈余管理的因素进行实证研究,旨在在此基础上找出遏制商业银行盈余管理的措施。接着以中信银行为案例,分析了中信银行盈余管理的现状和趋势.中信银行盈余管理的影响因素,提出针对中信银行具体情况的盈余管理治理措施。本文通过研究得出结论：上市商业银行进行盈余管理的动机是上市和再融资以及通过贷款损失准备平滑盈余。影响上市商业银行进行盈余管理的因素有公允价值变动损益、可供出售金融资产公允价值变动损益、国有股持股比例、实际控制人拥有的控制权比例等。针对分析结果,文章从内部与外部两个角度提出了遏制商业银行盈余管理的政策性建议,这将进一步为遏制商业银行盈余管理提供了理论依据。
[Abstract]:With the economic development of our country, more and more listed commercial banks are produced. Commercial banks have credit intermediary and payment intermediary. Financial services, credit creation and regulation of the economic function. In modern economic activity. These functions play an important role in the national economy. The activities of commercial banks affect the money supply of the whole society and become an important basis for the implementation of macroeconomic policies. However, due to the existence of earnings management in commercial banks, banks hide the actual situation and aggravate the asymmetry of information. The existence of earnings management is not conducive to the healthy development of the securities market nor to the stable operation of commercial banks. When problems arise, commercial banks will have a huge impact on the national economy. Therefore, in order to find out the motivation and influence factors of earnings management and the methods to contain earnings management. This article synthetically uses the literature method, the case analysis method, the statistical analysis method and so on qualitative and quantitative research method, carries on the thorough analysis to the listed commercial bank and the CITIC bank's earnings management, first takes the listed commercial bank as the sample, This paper makes an empirical study on the motivation of earnings management in commercial banks and the factors affecting earnings management in order to find out the measures to curb earnings management in commercial banks. Then taking CITIC Bank as an example, the paper analyzes the current situation and trend of CITIC Bank's earnings management. The influencing factors of earnings management of CITIC Bank are put forward. This paper concludes that the motivation of earnings management of listed commercial banks is listing and refinancing and smoothing earnings through loan losses. The factors influencing earnings management of listed commercial banks are fair value change profit or loss, fair value change profit or loss of financial assets available for sale, proportion of state-owned stock holding, actual control right proportion owned by controller, etc. In view of the analysis results, this paper puts forward some policy suggestions to curb the earnings management of commercial banks from both internal and external perspectives, which will provide a theoretical basis for the containment of earnings management of commercial banks.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.33
本文编号：2363808
[Abstract]:With the economic development of our country, more and more listed commercial banks are produced. Commercial banks have credit intermediary and payment intermediary. Financial services, credit creation and regulation of the economic function. In modern economic activity. These functions play an important role in the national economy. The activities of commercial banks affect the money supply of the whole society and become an important basis for the implementation of macroeconomic policies. However, due to the existence of earnings management in commercial banks, banks hide the actual situation and aggravate the asymmetry of information. The existence of earnings management is not conducive to the healthy development of the securities market nor to the stable operation of commercial banks. When problems arise, commercial banks will have a huge impact on the national economy. Therefore, in order to find out the motivation and influence factors of earnings management and the methods to contain earnings management. This article synthetically uses the literature method, the case analysis method, the statistical analysis method and so on qualitative and quantitative research method, carries on the thorough analysis to the listed commercial bank and the CITIC bank's earnings management, first takes the listed commercial bank as the sample, This paper makes an empirical study on the motivation of earnings management in commercial banks and the factors affecting earnings management in order to find out the measures to curb earnings management in commercial banks. Then taking CITIC Bank as an example, the paper analyzes the current situation and trend of CITIC Bank's earnings management. The influencing factors of earnings management of CITIC Bank are put forward. This paper concludes that the motivation of earnings management of listed commercial banks is listing and refinancing and smoothing earnings through loan losses. The factors influencing earnings management of listed commercial banks are fair value change profit or loss, fair value change profit or loss of financial assets available for sale, proportion of state-owned stock holding, actual control right proportion owned by controller, etc. In view of the analysis results, this paper puts forward some policy suggestions to curb the earnings management of commercial banks from both internal and external perspectives, which will provide a theoretical basis for the containment of earnings management of commercial banks.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.33
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