我国商业银行对上市企业的监督作用分析

发布时间：2018-01-29 15:24

本文关键词： 商业银行监督水平财务指标　出处：《华中师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：尽管上个世纪90年代我国就建立了资本市场,但是至今为止,银行业仍然是我国金融体系的绝对核心。中国人民银行的《中国货币政策执行报告》显示,截至2012年底,我国社会体系中非金融部门的间接融资从2006年的91%下降到了84%,尽管银行融资比重有所降低,但仍可表明银行贷款是企业最重要的融资渠道。与其他发达国家相比,我国银行作为企业最大的债权人和最主要融资对象,却总是被当作独立的个体,在企业的管理和经营之中所起的作用一直被忽视。目前在国内A股上市的商业银行共有16家,其资产规模已占到商业银行总资产规模的70%以上,净利润占商业银行业总利润水平的80%以上,这表明上市商业银行在我国商业银行体系中占有着举足轻重的地位。因此,商业银行是否对企业具有监督作用,对于我国企业和银行的双向发展具有十分重要的现实意义。论文第一章是从理论方面来阐述商业银行对企业的监督作用的重要意义。第二章先对国内外学者对商业银行监督作用的研究分析起了做了综合概述,再从中筛选出具有代表性的观点。第三章中,本文将商业银行发放的贷款利率作为研究对象,选取了企业的财务指标和非财务指标对其建立实证模型,进行计量分析。第四章是实证结果分析。最后一章主要通过结合前文的分析研究,根据我国的实际国情和未来的发展趋势提出了一些提升我国商业银行监督水平和质量的对策建议。
[Abstract]:Although China established the capital market in -10s, the banking industry is still the absolute core of China's financial system up to now. The report of the people's Bank of China on the implementation of China's Monetary Policy shows. As of end of 2012, the indirect financing of the non-financial sector in China's social system has fallen from 91% in 2006 to 84, although the proportion of bank financing has decreased. But it can still show that bank loan is the most important financing channel for enterprises. Compared with other developed countries, Chinese banks, as the largest creditor and the main financing object of enterprises, are always regarded as independent individuals. In the management and management of enterprises, the role has been neglected. At present, there are 16 domestic A-share listed commercial banks, whose asset scale has accounted for more than 70% of the total assets of commercial banks, and net profit accounts for more than 80% of the total profits of commercial banks. This indicates that the listed commercial banks play an important role in the commercial banking system of our country. Therefore, whether the commercial banks have the supervisory role to the enterprises. It has very important practical significance for the two-way development of enterprises and banks in our country. The first chapter is from the theoretical point of view to explain the importance of the role of commercial banks in the supervision of enterprises. The second chapter of the domestic and foreign scholars on the role of commercial banks supervision to do a comprehensive overview. In the third chapter, this paper takes the loan interest rate of commercial banks as the research object, selects the financial indicators and non-financial indicators of enterprises to establish an empirical model. Chapter 4th is empirical results analysis. The last chapter is mainly through the previous analysis and research. According to the actual situation of our country and the development trend in the future, this paper puts forward some countermeasures and suggestions to improve the supervision level and quality of commercial banks in our country.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F224;F832.4;F276.6

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