山东省地方银行会计信息质量及其监管研究

Accounting Information Quality and Its Supervision of Local Commercial Bank in Shandong Province

本文基于山东地方银行上报中国人民银行的会计资料和公开披露的会计信息,以上市地方银行为对照,通过案例分析和实证研究对会计信息质量及具体表现进行了研究。研究发现:(1)山东地方银行的会计信息质量低于上市地方银行,其会计信息的及时性、可比性、完整性和可靠性等均有待提高,但差距逐步缩小;(2)资产规模、资本充足率、盈余水平和期初贷款损失准备水平等因素对会计信息质量的影响在山东地方银行和上市地方银行中存在差异。在此基础上,从制度法规、监管规范、科学技术等方面就如何提高商业银行的会计信息质量提出政策建议。

Based on the accounting information reported to PBOC and publicly disclosed by local commercial banks in Shandong province,taking the behaviors of listed local commercial banks as the example,this paper studies the bank's accounting information quality through case study and empirical research.The result show that:(1)the accounting information quality of local commercial banks in Shandong is lower than that of listed ones,and its timeliness,comparability,integrity and reliability are expected to be promoted,while the gap with listed banks has been narrowed;(2)the factors,such as asset size,capital adequacy ratio,level of surplus and the initial loan loss provision and earnings have different effects on accounting information quality in banks of Shandong and listed banks.What's more,this paper also gives policy suggestions on how to improve commercial banks'accounting information quality from the aspects of the system and laws and regulations,supervising standards and science and technology of PBOC.