采用2002~2010年A股上市银行的半年度数据,实证分析了操纵性贷款减值准备在上半年和下半年存在的差异和决定操纵性半年度贷款减值准备的影响因素。研究发现:银行业上半年的操纵性贷款减值准备要大于下半年的操纵性贷款减值准备,而影响银行业半年度操纵性贷款减值准备的因素主要包括资本充足率的动机、对银行贷款质量(存贷比)信号传递和加权风险资产比率的动机。同时,实证研究还发现了在2007年新会计准则出台之后,银行的上半年和下半年的操纵性贷款减值准备差异减弱,说明2007年新会计准则对商业银行的半年度的盈余管理行为有约束。 Based on the semi-annual data of A-share listed banks from 2002 to 2010, this paper empirically analyzes the differences between the first half and the second half of preparatory loan impairment provisions and the determinants of semi-annual loan impairment provisions. The study found that the first half of the banking prepaid impairment allowance is greater than the second half of the prepaid loan impairment provisions, and the impact of the banking semi-annual operating margin loan impairment mainly include the motivation of capital adequacy ratio of banks Motivation for loan quality (loan-to-deposit ratio) signaling and weighted risk-to-asset ratio. At the same time, the empirical study also found that after the introduction of the new accounting standards in 2007, the discrepancy of the prepaid loan impairment provisions in the first half and the second half of the bank weakened, indicating that the new accounting standards in 2007 half year commercial banks earnings management behavior constraint.