我国上市银行绩效评价及其影响因素实证研究

发布时间：2018-04-02 18:35

本文选题：上市银行　切入点：绩效　出处：《湘潭大学》2013年硕士论文

【摘要】：上市银行在现代经济社会中扮演了举足轻重的作用,随着我国银行业的改制和逐步开放,银行业惨烈的竞争己经拉开序幕,国内上市商业银行面临着西方发达国家知名外资银行的竞争,探究我国上市商业银行经营绩效评价及影响因素,有助于科学考核上市商业银行经营业绩,提升商业银行的绩效水平,增强商业银行的竞争力。商业银行的绩效评价研究一直是近年来学术界的一个热点问题,对绩效评价的各组成要素中的评价主体、评价指标、评价内容、评价标准以及评价方法,都有学者进行过相关研究,但由于历史原因,我国商业银行经营绩效管理体系的构建工作一直不太理想,本文总结目前国内外有关商业银行绩效评价的理论和方法,结合我国上市银行发展现状,选择银行的财务指标,从盈利性、流动性、安全性以及成长性四个方面来建立我国商业银行绩效的评价指标体系。本文选择各大上市银行在2008年至2012年财务指标数据,首先借助SPSS软件运用因子分析针对商业银行绩效进行探究与评分,客观公正地从银行安全性、盈利性、成长性以及流动性四个方面系统全面地构建上市银行绩效评价模型,得出总体上国有银行普遍逊于其他股份制银行的结论。然后,基于各银行绩效评分和银行管理层视角,运用EVIEWS软件建立绩效影响因素的面板数据模型,得出影响较显著的因素分别是前十大股东持股比例、董事会高管规模、权益乘数和员工素质。最后,本文结合各大上市银行的实际情况,从银行自身角度提出有效而又合理的建议,以期为我国上市商业银行的绩效评价的研究提供可行思路以及借鉴之处。
[Abstract]:The listed banks have played an important role in the modern economic society. With the reform and opening of China's banking industry, the fierce competition in the banking industry has already begun.Domestic listed commercial banks are facing the competition of famous foreign banks in western developed countries. It is helpful to scientifically assess the operating performance of listed commercial banks in our country by exploring the performance evaluation and influencing factors of listed commercial banks.Improve the performance of commercial banks, enhance the competitiveness of commercial banks.The research on performance evaluation of commercial banks has been a hot topic in academic circles in recent years.Some scholars have carried out relevant studies, but because of historical reasons, the construction of performance management system of commercial banks in China has not been ideal. This paper summarizes the theories and methods of performance evaluation of commercial banks at home and abroad.According to the present situation of the listed banks in China, this paper selects the financial indexes of the banks, and establishes the evaluation index system of the performance of the commercial banks in our country from the aspects of profitability, liquidity, security and growth.This paper selects the financial index data of the major listed banks from 2008 to 2012, first of all, by using factor analysis of SPSS software to explore and score the performance of commercial banks, objectively and fairly from the bank security, profitability,The performance evaluation model of listed banks is systematically constructed in terms of growth and liquidity, and the conclusion that state-owned banks are generally inferior to other joint-stock banks is concluded.Then, based on the bank performance score and bank management perspective, using EVIEWS software to establish the performance impact factors panel data model, the most significant factors are the top ten shareholder shareholding ratio, board executive size.Equity multiplier and employee quality.Finally, combining with the actual situation of the major listed banks, this paper puts forward effective and reasonable suggestions from the perspective of the banks themselves, in order to provide feasible ideas and lessons for the study of the performance evaluation of listed commercial banks in China.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.3

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