收入结构多元化对商业银行风险的影响研究

发布时间：2018-01-09 03:14

本文关键词：收入结构多元化对商业银行风险的影响研究　出处：《重庆大学》2016年硕士论文　论文类型：学位论文

【摘要】：1993年,我国定立了金融机构“分业经营,分业监管”的原则。近年来,伴随着利率市场化的推进以及金融脱媒和大资管行业的发展,商业银行以存贷业务为核心业务,以利息收入为主要收入来源的经营模式面临诸多挑战。一方面,利差收窄的趋势压缩了银行的利润空间;另一方面,居民和企业的金融需求日益多元化,传统的银行业务越来越难以满足客户需求。在此背景下,实行收入结构多元化转型成为银行主动适应趋势,实现战略转型的重要手段。业务和收入结构的转变将会对银行风险带来多方面的影响,诸多国内外学者对这一问题进行了理论和实证研究。国外学者的实证研究主要有会计数据和市场数据两种路径。我国学者主要采用会计数据的研究路径,尚未出现使用市场数据对我国银行进行研究的权威案例。会计数据能够更加精确地度量银行风险,但是存在滞后性等缺陷。市场数据能够更加全面和前瞻性地反映风险,同时能够避免管理层的刻意粉饰,但是市场数据的研究方法对股票市场的有效性具有一定的要求。因此,本文使用我国16家上市商业银行2005-2014年的非平衡面板数据,采用系统广义矩估计方法(System-GMM),在市场数据和会计数据两个维度分析收入结构多元化对银行风险的影响。研究结果显示,在会计数据下,收入结构的多元化有助于降低银行的不良贷款比率,从而降低银行的风险;在市场数据下,以非利息收入占比和收入来源的分散化表示的收入多元化会导致银行总体风险和系统性风险的上升。在此基础上,本文对两种研究方法的结果产生差异的原因进行了分析,并提出了建议:商业银行的收入多元化战略应以自身的规模和专业化优势为基础,避免盲目扩张带来的风险积累;另一方面,银行的多元化不应简单注重非利息收入占比,而应以业务创新作为多元化的评判标准和发展动力。
[Abstract]:In 1993, our country established financial institutions "separate operation, separate supervision" principle. In recent years, with the interest rate marketization and the development of industry financial disintermediation and large information, commercial banks to loan business as the core business, to interest income as the main source of income of business model is facing many challenges. On the one hand that spreads narrowed trend reduced the profit margins of banks; on the other hand, the financial needs of residents and businesses are increasingly diversified, the traditional banking business is more and more difficult to meet customer needs. In this context, the implementation of diversified income structure became bank initiative to adapt to the trend, an important means to achieve strategic transformation of the business and income structure change will. The impact on various aspects of bank risk, many domestic and foreign scholars have conducted theoretical and empirical research on this issue. Foreign scholars mainly Accounting and market data of two kinds of path. Chinese scholars mainly use the path of accounting data, using the data of the market has not yet appeared in China's banking authority case study. Accounting data can more accurately measure the risk of the bank, but the lag of defects. Market data can be more comprehensive and forward-looking reflect the risk at the same time, to avoid the management deliberately whitewash, but the efficiency of the research methods of market data on the stock market has certain requirements. Therefore, this paper uses 16 listed commercial banks in 2005-2014 non balanced panel data, a System GMM Estimation (System-GMM), analysis of the impact of diversification on bank income structure the risk in the two dimensions of market data and accounting data. The results showed that in the accounting data, diversified income structure helps to reduce the bank's bad The loan ratio, thereby reducing the risk of the bank; in the market data, rising income diversification will lead to the overall risk and system risk in bank non interest income ratio and diversification of income sources. On this basis, this paper results of a study of two methods of producing difference are analyzed, and put forward suggestions: income diversification strategy of commercial banks should be based on their size and professional advantages as the basis, to avoid the risk of blind expansion of the accumulated; on the other hand, the bank's diversification should not simply focus on the proportion of non interest income, and should be based on business innovation as a diversified evaluation standards and the momentum of development.

【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F832.33

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