我国商业银行非利息收入及其影响因素分析

发布时间：2018-03-04 09:03

本文选题：商业银行　切入点：非利息收入　出处：《西南交通大学》2010年硕士论文　论文类型：学位论文

【摘要】： 随着我国资本市场的发展和银行经营业务的扩展,作为商业银行主要收入来源的利息收入——存贷款利差,在商业银行经营收入中的比重逐年缩小,而非利息收入占银行经营收入的比重却逐年增大。相对于世界上发达国家的商业银行,虽然我国商业银行的市场化程度不高,非利息收入占银行总收入的比重低,但随着我国资本市场、金融产品的进一步发展和银行业间竞争的加大,这一比重在近几年已显现出快速增长的趋势,并对商业银行的绩效与稳定产生了重大的影响。本文以我国12家商业银行2000年至2007年的数据为样本,探讨商业银行非利息收入的构成及其影响因素。在界定商业银行利息收入与非利息收入的基础上,给出了非利息收入对银行整体经营绩效的影响模型,通过实证分析并对其实证结果进行有效性检验,最后得出本文的结论。研究结果表明,总体上非利息收入的大小与银行的规模、存款占总资产的比重和员工人数与存款的比例显著正相关,与银行的净资产收益率无关；手续费收入仍是我国商业银行非利息收入的主要来源；但国有商业银行与非国有商业银行无论是非利息收入的总量、还是构成均存在显著的差异。本文的创新之处主要表现在首次从定量的视角探讨非利息收入的构成及其影响因素；并对比分析国有与非国有商业银行在非利息收入上的差异及其产生的根源。
[Abstract]:With the development of China's capital market and the expansion of banking business, the proportion of interest income-deposit and loan interest difference, which is the main source of income of commercial banks, has been decreasing year by year. Compared with commercial banks in developed countries, although the marketization of commercial banks in our country is not high, the proportion of non-interest income in total income of banks is low. However, with the further development of the capital market, the further development of financial products and the increase of competition among banks, this proportion has shown a trend of rapid growth in recent years, and has had a significant impact on the performance and stability of commercial banks. Based on the data of 12 commercial banks from 2000 to 2007, this paper discusses the composition of non-interest income of commercial banks and its influencing factors. On the basis of defining the interest income and non-interest income of commercial banks, This paper gives the model of the influence of non-interest income on the overall operating performance of banks, and finally draws the conclusion of this paper through empirical analysis and the validity test of the empirical results. The results show that, in general, the size of non-interest income is positively related to the size of banks, the proportion of deposits to total assets, the number of employees and the proportion of deposits, but it has nothing to do with the return on net assets of banks. Fee income is still the main source of non-interest income for commercial banks in China, but there are significant differences between state-owned commercial banks and non-state-owned commercial banks in both the total amount and composition of non-interest income. The innovation of this paper mainly lies in the first quantitative analysis of the composition of non-interest income and its influencing factors, and the comparative analysis of the difference between state-owned and non-state-owned commercial banks in non-interest income and its origin.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F832.33

【引证文献】