中国上市商业银行绩效评价

发布时间：2018-02-04 21:12

本文关键词： 上市商业银行绩效评价比较分析　出处：《辽宁大学》2013年硕士论文　论文类型：学位论文

【摘要】：国内外的关于商业银行绩效评价的研究，在理论界已有不短的历史。商业银行作为经济社会中较为特殊、至关重要的企业，对宏观经济的影响巨大而深远。商业银行的绩效水平是衡量其发展成熟度的标志，它的高低直接决定于银行的竞争力的大小。外资银行逐步进入国内市场的现状，给国内银行业金融机构带来了新一轮的挑战，另外，巴塞尔委员会发布的最新监管原则也使得银行业的监管标准日趋严格，以单一的传统业务为主要盈利模式的国内银行业势必面临利润缩水的危险。随着2005年以后的银行业改革进程逐步加快，国内众多的或具备规模优势、或拥有经营特色、或为推动实体经济发展而得到规模扩张的各家商业银行已经陆续上市，这些商业银行能否在股改、上市后发现并弥补自身的不足、充分发挥它们的自身优势以获得稳定生存、长足的发展这一问题开始受到了经济学界的学者们的关注，这些问题的出发点在于“国情”二字，也就是通过银行业改革推动经济与社会发展，，借经济的稳固反过来进一步强化银行业乃至金融业能够获得稳定增长的基础。那么，确保中国的银行业金融机构的健康成长应从何处开始着眼呢？笔者认为，如何在维持安全运营、最大限度提高资产利用率和风险管理水平、在顺应国际监管标准的大趋势的同时转变国内银行业的发展模式，以提高它们的自主竞争力和综合绩效水平为目标，是监督和管理当局目前应重点解决的问题。上市商业银行作为实现银行业快速成长、逐渐走向成熟的领头军，它们近几年的发展历程虽然已经孕育出了许多的可喜的成果，但也存在很多的不足，这就要求我们从它们目前所呈现出的绩效水平现状入手，并通过定量的研究进一步分析目前各个已上市的商业银行存在的问题以及其原因，并且最终应落脚于探讨如何提升它们的综合绩效水平、促进它们的可持续的发展。本文认为，上市商业银行其自主的竞争力的高低从根本上、内在地决定了其在经营、运行和管理等的活动中所表现出来的综合绩效水平。因此，本文在对国内已上市的商业银行的绩效水平的现状进行了初步考察的基础上，在达到了初步理解竞争力理论的基本要求的同时，也额外考虑到了商业银行经营上不同于一般企业的特殊性，也就是兼顾安全性、流动性和盈利性的“三性”要求，并且将成长性和关于公司治理的非财务指标集考虑进来，据此来构建商业银行绩效的评价指标体系。本文在众多的评价方法中既选择了主观评价的方法，也选择了客观评价的方法，运用了熵权法和灰色单层次评判法对中国不同类上市商业银行绩效进行综合打分和排名，并进行多层次、多方面的比较分析，据此得出了结论。本文的大致结构如下：第一部分：考察中国已上市的商业银行绩效水平的现状，并据此对它们经营、运行和管理中所存在的问题达到一个初步的认识。这部分主要是通过在所搜集的大量客观数据中选取最常用的指标，通过直观的展示和比较，来分析目前已上市了的商业银行绩效在五个方面所呈现出的现状，应注意到的是，这些数据既显现出了优势，也暴露出了问题。通过以数据形式进行直观展示，可以对各家上市的银行的优势进行验证，对它们在五个方面的绩效中可能存在的问题加以分析、猜想。第二部分：讨论影响绩效水平高低的因素，按照五个类别特殊性和重要性的大小按顺序依次讨论，实际上这一部分是对所设想的可能存在的问题的原因进行论述。一般来说，原因应从内部原因和外部原因来考虑，因此，除了牢牢抓住实际中可能导致各商业银行存在各方面问题的原因以外，主要遵循“内外兼顾、分别讨论”的原则。第三部分：这一部分应秉承全面性和客观性的要求来建立一套对中国国内已上市的各家商业银行的绩效水平进行具体以及综合评价的指标体系，以中国目前已上市了的全部16家上市商业银行绩效为研究对象，运用熵权法和灰色单层次评判法进行绩效评价与多层次、多方面的比较分析，得出最终结果，并依此分析它们在过去的发展中存在的问题，同时也是对第一部分中关于它们在改革、成长中存在的问题及其原因的猜想的验证。第四部分：基于前三部分的定性、定量分析，提出进一步提升上市商业银行的绩效的对策，考虑到三种类型的上市银行存在或者潜在的问题不尽相同，应分别针对它们天然的优劣势、在经济社会中地位的特殊性有所侧重地提出几方面的对策建议。在此基础上，还需要最终明确总体意义上的战略导向以及与宏观调控有关的政策思路，确保已上市的这些银行绩效水平的提升能够获得强有力的体制、机制、技术、资金等方面的政策支持以及始终维持清晰的目标定位，以作为所提出的策略体系的有效补充。
[Abstract]:The domestic and foreign research on the performance evaluation of commercial banks, in the theory circle has short history. Commercial banks as the economic society is more special, important enterprises, the macroeconomic impact of a huge and far-reaching. The performance of the commercial bank is a symbol of the development level of maturity, it directly depends on the bank the competitiveness of the size. The status of foreign banks are gradually entering the domestic market, has brought a new round of challenges to the domestic banking financial institutions, in addition, the new regulation issued by the Basel committee also makes the banking regulatory standards are more stringent, with the traditional business as the main profit model of the domestic banking industry is bound to face danger shrinking profits.
As in 2005 after the reform of the banking industry gradually speed up the process, many domestic or with the advantages of scale, or have operating characteristics, or to promote the development of the real economy and the expansion of the scale of the commercial banks have been listed, the commercial bank could be in the city after the share reform, on finding and make up for their deficiencies, give full play to their own in order to obtain a stable survival advantage, this problem has been considerable development economics scholars, the starting point of the problem lies in the "national" two characters, is through the reform of the banking industry to promote economic and social development, the economic stability in turn to further strengthen the banking industry and the financial industry can obtain the foundation for steady growth. So, make sure where the banking financial institutions Chinese the healthy growth from the beginning of focus? I think, how to maintain the safety of the operation. To improve the utilization ratio of assets and risk management level development model in the limit, comply with the international trend of regulatory standards and changes in domestic banking industry, to improve their own competitiveness and overall performance level as the goal, is the supervision and management authorities should focus on solving the problem. The listed commercial banks as the rapid growth of the banking industry. A leader in gradually mature, their course of development in recent years has spawned many gratifying achievements, but there are also many problems, which requires us to start from the level of performance of their current status of quantitative research and through further analysis of the current various listed commercial banks exist the problem and its causes, and eventually settled in the discussion on how to improve the comprehensive performance level of them, promote their sustainable development.
This paper argues that the listed commercial banks in its own competitiveness fundamentally, it inherently in operation, the comprehensive performance level shown by the operation and management activities. Therefore, the basis of the preliminary investigation in this situation has been listed on the domestic commercial banks' performance on the in meet the basic requirements of a preliminary understanding of the theory of competitiveness at the same time, also consider additional to the special nature of commercial banks is different from the general business, is also the consideration of safety, liquidity and profitability of the "three" requirements, and the growth of corporate governance and non-financial index set into account, according to the the construction of commercial bank performance evaluation index system. In this paper many evaluation methods not only chose the subjective evaluation method, choose the objective evaluation method, using entropy method and grey layer The sub evaluation method comprehensively scores and ranks the performance of different types of listed commercial banks in China, and conducts a multi-level comparative analysis.
The first part: the investigation on the present situation of China listed commercial bank performance level, and according to their business, the existing problems in the operation and management reached a preliminary understanding. This part is mainly through the selection of the most commonly used index in a large number of objective data collected, through the display and intuitive analysis, the present situation of the listed commercial bank performance show in five aspects, should be noted that these data can show the advantage, also exposed the problem. Through in the form of data visualization, can the listed bank's advantage is verified, they may exist in five aspects of the performance problems in the analysis, conjecture.
The second part: discuss the influence of the performance level of the five categories, according to the particularity and importance of the size according to the order of discussion, in fact this part is the reason of imagined possible problems were discussed. In general, the reason should be the internal reasons and external reasons to consider, therefore, in addition to all possible causes the commercial bank has the actual grasp, follow the "internal and external balance, discuss" principle.
The third part: detailed and comprehensive evaluation index system this part should uphold the comprehensive and objective requirements to establish a set of Chinese listed on the domestic commercial banks performance level, to China has listed all the 16 listed commercial banks as the research object, method and grey evaluation method of single level performance evaluation and multi-level entropy using the comparative analysis in many aspects, get the final results, and then analyses their presence in the past problems in the development, but also for the first part of their reform, verification problems and reasons existing in the growth of the guess.
The fourth part: quantitative and qualitative analysis, the first three parts based on the proposed to further enhance the listed commercial bank's performance measures, taking into account the three types of listed banks existing or potential problems are not the same, should be respectively according to their natural advantages and disadvantages, the special position in the economic society has been focused on the Countermeasures in several ways. On this basis, also need to finally clear the strategic orientation and the overall meaning of the policy ideas related to macroeconomic regulation and control, to ensure that these banks have been listed on the performance level of access to a powerful system, mechanism, technology, capital and other aspects of policy support and always maintain a clear target orientation and effective supplement strategy as of the proposed system.

【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

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