上市商业银行资本充足率影响因素实证分析  

Empirical Study on Determinants of Capital Adequacy Ratio of Listed Commercial Banks

作　　者：张瑞稳[1] 何娜娜[1] 

机构地区：[1]中国科学技术大学管理学院,安徽合肥230026

出　　处：《北京航空航天大学学报（社会科学版）》2016年第5期71-75,共5页Journal of Beijing University of Aeronautics and Astronautics：Social Sciences edition Edition

摘　　要：以中国A股上市的16家商业银行2005—2013年的财务年度数据为研究样本,实证检验商业银行会计政策、财务政策对资本充足率的影响。实证检验的结果表明,银行的管理者可能利用会计政策(计提贷款损失准备金)和财务政策(股利变化)来操控资本充足率;当管理者需要提高资本充足率水平时,会提高计提贷款损失准备金,同时,分配股利虽然会消耗部分利润,但能给企业带来更多资本;计提贷款损失准备金和股利变化对于资本充足率的影响具有互补关系。This article empirically tests the impact of accounting accruals and financial policy on capital adequacy ratio of Chinese commercial banks,with the sample of the data of 2005 to 2013 years of 16 A-share listed commercial banks of China. The results presented in the test suggest that the bank managers may use accounting accruals（ i. e.,loan loss provision） and financial policy（ i. e.,dividend change） to adjust the level of capital adequacy ratio. The article concludes that when bank managers need to raise the level of capital adequacy ratio,they will increase loan loss provisions of provision for loan. It also concludes that although distribution of dividends will consume some profits,it can bring more capital. The study also found that the impact of provision for loan loss provisions and dividend changes on capital adequacy ratio has a complementary relationship.

关 键 词：商业银行 资本充足率 贷款损失准备金 股利分配 会计政策 财务政策 

分 类 号：F832[经济管理—金融学]