我国商业银行财务绩效评价的实证研究

发布时间：2018-04-12 23:10

本文选题：商业银行 + 财务绩效　；参考：《兰州交通大学》2013年硕士论文

【摘要】：商业银行是金融业的重要组成部分，对现代经济的发展尤为重要。随着外资银行先后倾入国内金融市场，我国商业银行间的竞争愈演愈烈。我国商业银行业迫切需要解决的问题之一就是提高其在国际上的竞争力，以求在金融国际一体化的背景下占有一席之地，而财务绩效是商业银行竞争力的核心体现。提升商业银行财务绩效不仅能够预防金融风险，而且是促进其持续发展的关键环节。对商业银行财务绩效评价的研究，可发现其在经营管理中存在的问题，进而针对这些问题，提出提高我国商业银行财务绩效的相关建议，以促进我国商业银行的经营管理，增强其在国际上的竞争力。针对我国商业银行财务绩效评价的实证研究这一问题，本文选择国内34家商业银行为研究对象，以我国现行的商业银行绩效评价指标体系为基础，广泛借鉴国内外学者关于商业银行绩效评价指标体系建立的研究成果，遵循指标体系建立的原则，构建了反映商业银行“盈利性、安全性、流动性及成长性”这四方面能力的财务绩效评价指标体系。实证分析中，以所构建的财务绩效评价指标体系为基础，分别运用比较经营指标法和因子分析法，对样本银行在2009-2011年这三年数据的加权平均值进行研究、分析，两种方法的运用互为补充，相得益彰。通过对我国商业银行财务绩效的实证研究，主要得出以下结论：(1)商业银行的成长性及资产安全性对财务绩效影响最大。(2)地方性城市商业银行的财务绩效最好，全国性股份制商业银行次之，国有控股商业银行最差，地方性城市商业银行与全国性股份制商业银行的财务绩效两级分化严重。(3)这三类商业银行在盈利性、安全性、流动性及成长性这四个层面的分层表现结果差异较大。(4)就各类商业银行在盈利性、安全性、流动性及成长性这四个层面的分层表现而言，采用这两种评价方法得到的结果基本吻合，进而证明笔者建立的商业银行财务绩效评价指标体系是合理的。最后，，结合这两种评价方法对我国34家商业银行财务绩效的评价结果，兼顾各类商业银行的特点，分别提出了提升这三类商业银行财务绩效的建议。认为国有控股商业银行应降低不良贷款率，提高发展能力和员工整体素质；全国性股份制商业银行应增强流动性、盈利性及资本充足性；地方性城市商业银行应提高盈利能力，降低不良贷款率，增强成长性。
[Abstract]:Commercial bank is an important part of financial industry, especially for the development of modern economy.With the foreign banks pour into the domestic financial market successively, the competition between the commercial banks in China is becoming more and more intense.One of the urgent problems to be solved in China's commercial banking industry is to improve its international competitiveness in order to occupy a place in the context of international financial integration, and financial performance is the core embodiment of the competitiveness of commercial banks.Improving the financial performance of commercial banks can not only prevent financial risks, but also promote their sustainable development.The research on the financial performance evaluation of commercial banks can find the problems in management and management, and then put forward some suggestions to improve the financial performance of commercial banks in order to promote the operation and management of commercial banks in China.To enhance its international competitiveness.Aiming at the problem of financial performance evaluation of commercial banks in China, this paper chooses 34 domestic commercial banks as the research object, based on the current performance evaluation index system of commercial banks in China.Based on the research results of domestic and foreign scholars on the establishment of performance evaluation index system of commercial banks, and following the principles of establishing the index system, this paper constructs a model to reflect the profitability and safety of commercial banks.The financial performance evaluation index system of liquidity and growth ability.In the empirical analysis, based on the established financial performance evaluation index system, the comparative management index method and the factor analysis method are used to analyze the weighted average of the sample banks' data in the three years from 2009 to 2011.The two methods complement each other and complement each other.Based on the empirical study on the financial performance of commercial banks in China, the following conclusions are drawn: 1) the growth of commercial banks and the security of assets have the greatest influence on financial performance. 2) the financial performance of local commercial banks is the best.National joint-stock commercial banks take the second place, state-owned holding commercial banks are the worst, and the financial performance of local urban commercial banks and national joint-stock commercial banks is seriously divided.) these three types of commercial banks are profit-making and safe.The results of stratified performance of liquidity and growth are quite different. (4) on the four levels of profitability, security, liquidity and growth of commercial banks,The results obtained by these two evaluation methods are basically consistent, which proves that the evaluation index system of financial performance of commercial banks established by the author is reasonable.Finally, combining the results of these two evaluation methods to the financial performance of 34 commercial banks in China, and taking into account the characteristics of all kinds of commercial banks, the paper puts forward some suggestions for improving the financial performance of these three commercial banks.The paper holds that the state-owned holding commercial banks should reduce the non-performing loan ratio, improve their development ability and the overall quality of their employees; the national joint-stock commercial banks should enhance their liquidity, profitability and capital adequacy; and the local urban commercial banks should improve their profitability.Reduce the ratio of non-performing loans, enhance growth.
【学位授予单位】：兰州交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.33

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