资产证券化会计准则修订对银行风险承担的影响研究  

The Influence of Asset Securitization Accounting Standards Revision on the Bank Risk Taking

作　　者：王守海[1] 李淑慧[1] 徐晓彤[1] Wang Shouhai

机构地区：[1]山东财经大学会计学院,250014

出　　处：《会计研究》2022年第11期38-52,共15页Accounting Research

基　　金：教育部人文社科规划基金一般项目(19YJA790083);山东省自然科学基金面上项目(ZR2020MG033)阶段性成果

摘　　要：本文基于我国上市银行2016年至2020年的半年度数据,通过构建多期双重差分模型,实证检验了资产证券化会计准则修订对银行风险承担的影响。研究发现,资产证券化会计准则修订能够降低银行风险承担,准则的修订和实施在一定程度上实现了防范和控制金融风险的目标。中介效应检验发现,资产证券化会计准则修订通过抑制银行盈余管理行为和提高信息透明度来降低银行风险承担。调节效应检验发现,银行规模、银行市场竞争和资本监管压力在资产证券化会计准则修订与银行风险承担关系中起调节作用。拓展性检验发现,资产证券化会计准则修订在抑制银行个体风险承担的同时能够降低系统性风险。本文的研究结论对于理解修订版资产证券化会计准则的实施效果以及进一步完善我国资产证券化会计准则具有重要意义。Based on the semi-annual data of China's listed banks from 2016 to 2020,this paper empirically tests the impact of the revision of asset securitization accounting standards on bank risk taking by building a multi period double difference model.Our investigation finds that the revision of the asset securitization accounting standards can reduce the bank risk taking.To a certain extent,the revision and implementation of the standards achieve the goal of preventing and controlling financial risks.The intermediary effect test shows that the revision of the accounting standards for asset securitization reduces the bank risk taking by restraining the earnings management and improving the information transparency.The adjustment effect test finds that bank size,bank market competition and capital supervision pressure play a moderating role in the relationship between the asset securitization accounting standards revision and bank risk taking.The extensive test finds that the revision of the asset securitization accounting standards can reduce the systematic risk while curbing the individual bank risk taking.The conclusion of this paper is of great significance for understanding the implementation effect of the asset securitization accounting standards revision and further improving the asset securitization accounting standards in China.

关 键 词：资产证券化会计准则 银行风险承担 盈余管理 信息透明度 

分 类 号：F832.33[经济管理—金融学] F233F832.51