基于因子分析的我国商业银行经营绩效评价研究

发布时间：2018-07-03 01:44

本文选题：商业银行 + 经营绩效　；参考：《东华大学》2013年硕士论文

【摘要】：商业银行经营业务及资产负债结构的独特性决定了适用于一般企业的经营绩效评价方法,并不适用于商业银行。近几年来我国明确了商业银行作为金融性企业的定位,人民银行相继颁布了一些适用于商业银行的绩效评价体系。但是从评价方法来看,这些体系缺乏可操作性。随着我国商业银行上市步伐的加快以及我国金融市场的不断开放,建立一套适合社会投资者的商业银行绩效评价体系己成为亟待解决的问题。鉴于上述原因,本文以商业银行经营绩效评价为研究对象,在相关研究基础上,着重针对绩效评价主体、指标与方法选择和模型建立以及评价标准等问题进行深入探讨,以期在现有的研究中理出一条新的思路。本文采用实证研究和理论研究相结合的方法,比较分析我国商业银行的绩效状况。分析绩效差异的原因,提出解决问题的建议。本文首先介绍了绩效评价以及商业银行性质的相关概念,并对理论界儿个评价模型进行分析,接着简要回顾商业银行绩效评价体系的三种模式及现行指标体系,为构建商业银行绩效评价体系提供一些有益的思路和理论逻辑。其次,本文从商业银行现金流生成路径角度,通过上市直接融资能力、贷款管理能力及表外业务运营能力三个方面对商业银行绩效进行评价、比较。选取十项财务指标,构建银行绩效评价体系。利用因子分析法,计算出上市的16家商业银行绩效的综合得分,对商业银行绩效进行综合评价,通过评价发现各上市商业银行间的差距。最后,文章从可行性和全面性角度,以贷款风险管理机制、金融创新机制、银保协作机制、不良资产处置机制、金融生态优化机制五个方面出发,提出提高我国商业银行经营绩效的对策与建议。
[Abstract]:The uniqueness of the business and the structure of assets and liabilities of commercial banks determines that the performance evaluation method suitable for general enterprises is not applicable to commercial banks. In recent years, China has clearly defined the position of commercial banks as financial enterprises, the people's Bank of China has promulgated a number of performance evaluation system suitable for commercial banks. But from the evaluation method, these systems are lack of maneuverability. With the acceleration of the listing of commercial banks in China and the continuous opening of the financial market in our country, it has become an urgent problem to establish a set of performance evaluation system of commercial banks suitable for social investors. In view of the above reasons, this paper takes the performance evaluation of commercial banks as the research object, and on the basis of relevant research, focuses on the performance evaluation subject, the selection of indicators and methods, the establishment of models and evaluation criteria, etc. In order to find a new way of thinking in the existing research. This paper compares and analyzes the performance of commercial banks in China by combining empirical research with theoretical research. Analyze the causes of performance differences and propose solutions. This paper first introduces the related concepts of performance evaluation and the nature of commercial banks, and analyzes the theoretical evaluation models, and then briefly reviews the three models and the current index system of the performance evaluation system of commercial banks. For the construction of commercial bank performance evaluation system to provide some useful ideas and theoretical logic. Secondly, from the perspective of cash flow generation path of commercial banks, this paper evaluates the performance of commercial banks through three aspects: direct financing ability, loan management ability and off-balance sheet operation ability. Ten financial indicators are selected to construct the bank performance evaluation system. By using factor analysis method, the comprehensive scores of 16 listed commercial banks are calculated, and the performance of commercial banks is evaluated comprehensively. The gap between the listed commercial banks is found through the evaluation. Finally, from the perspective of feasibility and comprehensiveness, the paper starts from five aspects: loan risk management mechanism, financial innovation mechanism, bank-insurance cooperation mechanism, non-performing assets disposal mechanism, financial ecological optimization mechanism. The paper puts forward the countermeasures and suggestions to improve the management performance of commercial banks in China.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33;F224

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