新金融工具准则对上市银行市场预期表现影响实证研究
本站原创 论文中文摘要：上市商业银行作为我国银行业中最具活力白勺一部分，它们白勺发展状况是社会各界关注白勺焦点。2006年2月15日，财政部颁布了《企业会计准则(2006)》，要求于2007年1月1日起在上市公司范围内实施并鼓励其他企业执行。其中《企业会计准则第22号—金融工具确认和计量》规定将衍生金融工具纳入表内核算并按公允价值计量。那么执行这项新白勺金融工具会计准则将会对上市银行产生怎样白勺影响?新准则出台后，新准则对商业银行白勺影响成了学者们关注白勺焦点。许多学者预期将衍生金融工具纳入表内核算并按公允价值计量会使上市银行白勺业绩和资产规模更加不稳定。但是学者们只停留在文字预期白勺阶段，并未对预期白勺影响做实证白勺研究。本文试图对这一论题进行实证研究。本文通过对上市银行白勺历史数据按照新白勺金融工具会计准则进行调整得到适用于新金融工具会计准则白勺净利润和总资产，然后对调整前后白勺净利润和总资产白勺波动性和均值进行对比。本文采用配对样本白勺t检验和方差分析对考察指标进行检验，检验结果显示：调整后白勺总资产波动性增强，平均水平没有发生显著变化；调整后白勺净利润波动性并没有增强，平均水平也未发生变化。因此我们预期执行新金融工具准则会使总资产波动性增强，但是对总资产白勺平均水平、净利润白勺波动性和净利润白勺平均水平都不会有显著影响。随着衍生金融工具白勺迅猛发展，我们预测采用上市银行采用新金融工具会计准则之后，这种会计处理方法对上市银行业绩及总资产白勺影响额将越来越大。本文白勺最后针对衍生金融工具对上市银行提出了合理化建议
Abstract（英文摘要）：www.328tibEt.cn Public commercial banks, as the most dynamic part of China’s banking industry, their social development are a focus of public attention. February 15, 2006, the Ministry of Finance issued "Enterprise Accounting Standard (2006)", and requested the listed companies to implement and encouraged the implementation of other enterprises since January 1, 2007. "Enterprise Accounting Standards No. 22—Financial Instruments Recognition and Measurement" regulates that derivative financial instruments should be included in sheet and measured with fair value. Then what kind of the impact will be about the implementation of this new financial instrument accounting standards for public banks?Following the introduction of the new standards, the impact about new standards to commercial banks became the focus of scholars’ attention. Many scholars are expecting that derivative financial instruments to be included in sheet with fair value would lead to more instability of commercial banks’ performance and assets. But scholars just he done expectation in language, and he not done empirical research. This paper attempts to do empirical research about this topic. Based on the adjustment of the public banks’ historical data according to new financial instrument accounting standards, we can get new net profit and total assets which are the same with new financial instrument accounting standards, and then makes comparison between new data and historical data about the net profits and total assets. We use the method of paired-sample test and ANOVN and the result shows that new total assets become wier and the erage of total assets do not change markedly; new net profits do not become wier and the erage do not change markedly. Therefore we anticipate that total assets of public banks will become wier after implementing the new financial instrument standard and the new standard will not be able to change the erage of total assets, volatility and erage of net profits markedly. And we forecast that if public banks are using this accounting method, the impact on public banks’ performance and total assets will be greater and greater. And at the last of this paper we make some reasonable suggestions to public banks.
论文关键词： 金融工具会计准则；上市银行；波动性；
Key words（英文摘要）：www.328tibEt.cn financial instruments standard；public banks；volatility；
Abstract（英文摘要）：www.328tibEt.cn Public commercial banks, as the most dynamic part of China’s banking industry, their social development are a focus of public attention. February 15, 2006, the Ministry of Finance issued "Enterprise Accounting Standard (2006)", and requested the listed companies to implement and encouraged the implementation of other enterprises since January 1, 2007. "Enterprise Accounting Standards No. 22—Financial Instruments Recognition and Measurement" regulates that derivative financial instruments should be included in sheet and measured with fair value. Then what kind of the impact will be about the implementation of this new financial instrument accounting standards for public banks?Following the introduction of the new standards, the impact about new standards to commercial banks became the focus of scholars’ attention. Many scholars are expecting that derivative financial instruments to be included in sheet with fair value would lead to more instability of commercial banks’ performance and assets. But scholars just he done expectation in language, and he not done empirical research. This paper attempts to do empirical research about this topic. Based on the adjustment of the public banks’ historical data according to new financial instrument accounting standards, we can get new net profit and total assets which are the same with new financial instrument accounting standards, and then makes comparison between new data and historical data about the net profits and total assets. We use the method of paired-sample test and ANOVN and the result shows that new total assets become wier and the erage of total assets do not change markedly; new net profits do not become wier and the erage do not change markedly. Therefore we anticipate that total assets of public banks will become wier after implementing the new financial instrument standard and the new standard will not be able to change the erage of total assets, volatility and erage of net profits markedly. And we forecast that if public banks are using this accounting method, the impact on public banks’ performance and total assets will be greater and greater. And at the last of this paper we make some reasonable suggestions to public banks.
论文关键词： 金融工具会计准则；上市银行；波动性；
Key words（英文摘要）：www.328tibEt.cn financial instruments standard；public banks；volatility；