中信銀行盈余管理研究
發(fā)布時間：2018-11-28 18:05
【摘要】：隨著我國經(jīng)濟的發(fā)展,越來越多的上市商業(yè)銀行產(chǎn)生,商業(yè)銀行具有信用中介,支付中介.金融服務(wù),信用創(chuàng)造和調(diào)節(jié)經(jīng)濟的功能.在現(xiàn)代經(jīng)濟活動中.通過這些功能在國民經(jīng)濟中起著重要的作用。商業(yè)銀行的活動影響到整個社會的貨幣供應(yīng),并成為國家實施宏觀經(jīng)濟政策的重要依據(jù)。但由于商業(yè)銀行盈余管理的存在,銀行隱藏實際情況,加劇了信息的不對稱性。盈余管理的存在既不利于證券市場的健康發(fā)展,也不利于商業(yè)銀行的穩(wěn)定運行。當問題出現(xiàn)時,商業(yè)銀行將對國民經(jīng)濟產(chǎn)生巨大的影響。 因此為了發(fā)現(xiàn)盈余管理的動機和影響因素以及遏制盈余管理的方法.本篇文章綜合采用了文獻資料法,案例分析法,統(tǒng)計分析法等定性和定量的研究方法,對上市商業(yè)銀行以及中信銀行的盈余管理進行深入分析,首先以上市商業(yè)銀行為樣本,對商業(yè)銀行進行盈余管理的動機和影響盈余管理的因素進行實證研究,旨在在此基礎(chǔ)上找出遏制商業(yè)銀行盈余管理的措施。接著以中信銀行為案例,分析了中信銀行盈余管理的現(xiàn)狀和趨勢.中信銀行盈余管理的影響因素,提出針對中信銀行具體情況的盈余管理治理措施。本文通過研究得出結(jié)論：上市商業(yè)銀行進行盈余管理的動機是上市和再融資以及通過貸款損失準備平滑盈余。影響上市商業(yè)銀行進行盈余管理的因素有公允價值變動損益、可供出售金融資產(chǎn)公允價值變動損益、國有股持股比例、實際控制人擁有的控制權(quán)比例等。針對分析結(jié)果,文章從內(nèi)部與外部兩個角度提出了遏制商業(yè)銀行盈余管理的政策性建議,這將進一步為遏制商業(yè)銀行盈余管理提供了理論依據(jù)。
[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.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F830.42;F832.33
本文編號：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.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F830.42;F832.33
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，本文編號：2363808
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