迎合监管与公允价值会计运用——来自中国上市银行的经验证据  

Catering to Regulatory Requirements and Application of Fair Value Accounting:Evidence from Listed Banks in China

作　　者：谭洪涛[1] 汪洁[1] 黄晓芝[1] 

机构地区：[1]西南财经大学会计学院,四川成都610074

出　　处：《会计与经济研究》2014年第1期15-31,共17页Accounting and Economics Research

基　　金：教育部新世纪优秀人才支持计划(NCET-12-0924);教育部人文社会科学基金项目(09YJC790220);四川省哲学社会科学"十二五"规划基金项目(SC12E011);西南财经大学金融协同创新中心专项课题(JRXT201302)

摘　　要：以我国A股上市银行2007-2012年数据为研究样本,分析公允价值会计的引入与商业银行迎合资本监管行为调整之间的关系。研究发现:(1)我国商业银行采用公允价值会计的偏好及运用程度确实对其资本充足率产生重要影响;(2)当商业银行面临核心资本充足率监管压力时,银行管理层倾向于持有交易性金融资产进行资本管理;(3)当商业银行预计当期资本充足率较低时,管理层倾向于持有交易性金融资产。进一步研究发现,四大国有银行与非四大国有商业银行在运用公允价值会计迎合监管行为方面没有显著差异。研究结论为商业银行存在迎合资本监管要求而利用公允价值会计进行有关资产经营管理行为调整提供了经验证据,为我国已于2013年1月1日实施的《商业银行资本管理办法(试行)》提供了证据支持。By using a data set of Chinese listed commercial banks from 2007 -2012, this paper investigates the relationship between fair value accounting and adjusted behaviors of commercial banks catering to the regulatory requirements. It＇s found that （1） The preference and adoption level of fair value accounting in China＇s commercial banks have a significant impact on their capital adequacy ratios; （2） When commercial banks face the regulatory pressure on the core capital adequacy ratio, bank management prefers to holding financial assets held for trading to manipulate bank capital; （3） When the current capital adequacy ratio predicted at a low level, bank management also prefers to holding financial assets held for trading. Further study does not find significant difference between the four major state-owned commercial banks and other banks in use of fair value accounting to meet regulatory requirements. The research result provides empirical evidence on behavior adjustments of commercial banks to cater to regulatory requirements by adopting fair value accounting in capital management, and also supports the execution of Regulating the Capital Adequacy Requirement of Commercial Banks （Trial） on January 1,2013 in China.

关 键 词：公允价值会计 金融监管 资本充足程度 流动性比率 

分 类 号：F230[经济管理—会计学]