中国商业银行非利息收入业务对经营绩效影响的实证研究

发布时间：2018-09-02 08:32

【摘要】：非利息收入业务并不是一个新词语，在20世纪八十年代国际金融环境发生巨变之后，金融市场因利率、汇率的频繁调整而不断出现波动，金融“脱媒”现象开始出现，同时商业银行传统业务出现萎缩等变化，都使得这一词语迅速出现并受到广泛关注。在我国，由于对非利息收入业务的研究并不完善，因此存在概念混淆、交叉和对其发展的路径、方法和利弊的争议。本文的研究目的就是明确非利息收入业务的概念、通过实证证明中国商业银行经营绩效与其非利息收入业务之间的相关关系以及从理论和实际两方面分析两类银行（国有银行和其他股份制商业银行）存在差异的原因，最后提出具有参考意义的对策建议。本文采取的方法是通过面板数据，综合考虑截面和时间序列两方面包含的信息，利用最小二乘法得出解释变量（非利息收入占比、营业费用率和总资产的自然对数）和被解释变量（资产收益率）之间的关系，包括正负相关关系、系数以及影响的显著性。同时本文在研究上采用对国有银行和其他股份制商业银行分开处理分析的方法，以确保得出的非利息收入业务对经营绩效的影响更具有代表性和特性，，并分析存在差异的原因。本文通过研究和实证检验得出的结论为：国有银行的非利息收入占比和其经营能力呈正相关关系，即对于国有商业银行来讲，其收益会随着银行非利息收入业务的开展而增加，因此大力发展非利息收入业务是有利的，这与本文开始的基本假设一致。而对于股份制商业银行而言，非利息收入业务的拓展并没有表现出希望的带动效益上升的作用，反而起到了负向的抑制作用，但这种影响并没有国有银行表现出的显著。在分析存在差异性的原因以及罗列商业银行非利息收入业务发展存在的问题之后，在文章的最后提出中国进一步拓展非利息收入业务的对策，包括：明确手续费及佣金收入的主要地位并完善其结构；推进产品创新，建立品牌特色；与非银行类金融机构结成战略同盟；扩展商业银行的投资渠道；加强非利息收入业务自身完善。希望通过以上研究和对策建议可以为中国商业银行发展非利息收入业务提供有力的参考依据。
[Abstract]:Non-interest income business is not a new word. After the great changes took place in the international financial environment in the 1980s, the financial market fluctuated continuously because of the frequent adjustment of interest rates and exchange rates, and the phenomenon of financial "disintermediation" began to appear. At the same time, the traditional business of commercial banks shrinks and so on, which makes the term appear quickly and receive wide attention. In our country, the research on non-interest income business is not perfect, so there is confusion of concept, crossover and dispute about the path, method and advantages and disadvantages of its development. The purpose of this paper is to clarify the concept of non-interest income business. This paper proves the correlation between the performance of Chinese commercial banks and their non-interest income business, and analyzes the reasons for the differences between the two types of banks (state-owned banks and other joint-stock commercial banks) in theory and practice. Finally, the countermeasures and suggestions with reference significance are put forward. The method adopted in this paper is to use panel data and synthetically consider the information contained in cross-section and time series, and use the least square method to get the interpretation variable (non-interest income ratio). The relationship between operating expense rate and the natural logarithm of total assets) and the explained variable (rate of return on assets) including positive and negative correlation coefficient and significance of influence. At the same time, this paper adopts the method of dealing with the state-owned banks and other joint-stock commercial banks separately in order to ensure that the non-interest income business has more representative and characteristic influence on the operating performance, and analyzes the reasons for the differences. The conclusions of this paper are as follows: the proportion of non-interest income of state-owned banks is positively related to their operating ability, that is, for state-owned commercial banks, their earnings will increase with the development of non-interest income business of banks. Therefore, it is advantageous to develop non-interest income business vigorously, which is consistent with the basic hypothesis at the beginning of this paper. For joint-stock commercial banks, the expansion of non-interest income business does not show the desired effect of driving up the benefit, but has played a negative role, but this impact is not obvious as shown by the state-owned banks. After analyzing the reasons for the differences and the problems in the development of non-interest income business of commercial banks, at the end of this paper, the author puts forward the countermeasures to further expand the non-interest income business in China. It includes: clarifying the main status and perfecting the structure of commission and commission income; promoting product innovation and establishing brand characteristics; forming strategic alliance with non-bank financial institutions; expanding the investment channels of commercial banks; Strengthen non-interest income business itself to improve. It is hoped that the above research and suggestions can provide a strong reference basis for the development of non-interest income business of Chinese commercial banks.
【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

【参考文献】