Research On The Influence Of Mixed Operation Of Commercial Banks On The Quality Of Accounting Information

With the global economic integration,the international competition between countries is complicated,the banking industry increasingly fierce competition,the rise of the merger wave rise one after another,domestic Internet finance,inclusive finance,technology finance and consumer finance and actively participate in the non-bank financial institutions to bring new opportunities and challenges to the traditional banking development,more and more banks give up the separate control policies have implemented mixed operation business model of commercial banks.Business model and development throughout the international banking experience in 1930 s,European countries began to implement the mixed operation,the business model has withstood the economic crisis increasingly shows its advantages,in 70 s the United States also try to execute the mode of mixed operation of commercial bank financial holding mode,commercial bank operation has become the main theme of the times.China has also gradually tried the mode of commercial banks' mixed operation.Information is a kind of valuable resource for investors.At the same time,the reliability,timeliness and adequacy of the information is also an important prerequisite for effective resource utilization and effective operation of financial market,and it is also an important guarantee for protecting investors' interests.Therefore,this paper tries to explore the influence of the mixed operation of commercial banks on the quality of accounting information from the perspective of commercial banks' mixed operation.Based on the commercial banks mixed operation model of typical countries,selected165 samples including 6 countries and there are three models to explore the influence of the mixed operation of commercial banks on the quality of accounting information from the perspective of commercial banks' mixed operation.Those models includes banks and non-banking mixed operation mode,non-operation mode and commercial banking mixed operation under the influence of long-term business,mixed operation on the quality of accounting information.This offer is divided according the following parts:First,this part introduces the research background,the mixed operation of Commercial Bank of origin,concept,significance,content and framework of innovation;Second,the domestic and foreign literatures and put forward the theoretical basis of the content of literature;Third,this part introduces the hypothesis and design of the research.Part of the paper discusses the factors influencing the quality of accounting information of the commercial bank,the commercial banks mixed operation using seven indexes to quantify,finally optimized down to six indexes: the size of assets,the proportion of non-interest income,trading and financial derivatives the proportion of income,non-interest income accounted for,diversity index of 1 and diversity index of 2;the quality of accounting information from two aspects respectively to quantify,recognition and measurement of accounting information can be quantified by manipulate profits and the reliability of the accounting information report is quantified by the standard & Poor index rating.The model is constructed according to the above index system.The outlier detection methods eliminate those abnormal data,and ultimately determine the 6 countries(Chinese,India,Japan,the United States,Germany and the UK)sample of 165 commercial banks;Fourth,the index system is divided into three steps,and gradually to explore the quality of accounting information,eventually finding that there is a U-type between the mixed operation of commercial banks and the quality of accounting information of the relationship between;Fifth,in order to finding the influence factors on the process of commercial banks mixed operation,affecting quality of accounting information in our country.In order to find out those factors,we can learn from the successful experience of the development of mixed operation of foreign commercial banks,combined with China's national conditions from the national policy.And the banks,the public and the third party supervision perspective should explore the path to improve the quality of accounting information in China's commercial banks mixed operation process;Sixth,according to those factors influencing the quality of accounting information throughout the process of the banks,we put forward the corresponding countermeasures and suggestions.It is true that in the course of the study,there are some deficiencies in the research process due to the limitations of knowledge level and technical means.From the above analysis and research,the main conclusion is drawn from the long-term development trend,there is the relationship of U-type between mixed operation of commercial bank and the quality of accounting information,but most of the current commercial banks in the mixed operation is not in the stage that improves thequality of accounting information.Results show that in the long run,with the joint efforts of all countries,the maturity of the mixed operation mode of commercial banks,the improvement of relevant legal systems and so on,the mixed operation of commercial banks will play a positive role in improving the quality of accounting information.