中小股份制银行非利息收入与风险关系的实证研究

发布时间：2018-03-05 08:12

本文选题：中小股份制银行　切入点：非利息收入　出处：《上海外国语大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,随着我国资本市场和货币市场的进一步开放,利率市场化逐步改革,我国逐步放松对外资银行,民营资本准入的限制,社会融资的多样化均导致间接融资规模和占比逐年下降,商业银行传统的利差模式已经无法满足其稳健增长的需要,银行业开始将新的利润增长点放到非利息业务收入上,在非利息收入蓬勃发展为银行业带来收益的过程中,我们也应该理性认识到,商业银行增加非利息业务的收入的同时,是否会改变银行的风险状况。中国中小股份制银行在经历了起步阶段,快速发展阶段,开始迈入国际化阶段。中小股份制银行对于优化银行资本结构,拓展银行资金的来源具有诸多益处。相比于国有银行,中小股份制银行在外部环境和内部管理与国有银行相比有其特殊性,所以研究中小股份制银行非利息收入与风险显得更为必要。本文从非利息业务出发,对于非利息业务的分类,发展背景及必要性,以及中小股份制银行的概念,发展情况做了必要梳理,以12个在A股上市的中小股份制银行为研究对象。以2008年到2016年为研究时间,总共四个季度,按照时间序列有34组数据,运用资产组合理论、范围经济理论和规模经济理论分析12家中小股份制银行的非利息业务收入与风险的关系。并进一步将非利息业务收入进一步细分为手续费及佣金业务收入,投资收益,汇兑收益,公允价值变动损益,和其他业务收入,从而达到进一步优化非利息业务收入,优化银行风险的目的。本文创新点一是研究对象具有创新性;二是研究视角具有创新性。本文立足于中小股份制银行,并将非利息收入进行进一步细分,研究各个其组成部分与风险的关系,对银行优化风险提出建议;三是运用资产组合理论、规模经济理论和范围经济理论作为本文的理论基础推导出本文的研究假设,在实证分析中选取相应的理论对回归结果进行解释。本文通过实证分析得出的结论有:(1)整体非利息收入占比的增加会使中小股份制银行风险上升;(2)手续费及佣金收入占比的增加会使中小股份制银行风险上升;(3)投资收益占比的增加会使中小股份制银行风险上升;(4)汇兑损益占比的增加会使中小股份制银行风险上升;(5)公允价值变动损益占比的增加会使中小股份制银行风险上升;(6)其他收入占比的增加会使中小股份制银行风险上升。
[Abstract]:In recent years, with the further opening of China's capital market and currency market, the liberalization of interest rate reform, China's gradual relaxation of foreign banks, the entry of private capital restrictions, the diversification of social financing led to indirect financing scale and proportion decreased year by year, the traditional commercial bank spreads mode has been unable to meet the needs of its steady growth the banking industry, will start a new profit growth point in non interest income, non interest income in the process of rapid development brings benefits to the banking industry, we should also recognize that the commercial banks to increase non interest business income at the same time, the bank will not change the risk status of the small and medium-sized joint-stock banks in Chinese. After the initial stage, rapid development stage, starting stage of internationalization. Small and medium-sized joint-stock banks to optimize the capital structure of banks, with expanding the sources of bank funds A number of benefits. Compared to the state-owned banks, joint-stock banks in the external environment and internal management compared with state-owned banks has its particularity, so the study of small and medium-sized joint-stock banks non interest income and the risk are necessary. This article from the non interest business of non interest business for the classification, development background and necessity. And the concept of small and medium-sized joint-stock banks, the need to comb the development situation, to 12 in the A shares listed on the small and medium-sized joint-stock banks as the research object. From 2008 to 2016 as the study time, a total of four quarter, according to the time sequence of 34 sets of data, using the portfolio theory, analysis of the relationship between non interest income and the risk of 12 small and medium-sized joint-stock banks, economies of scope and economies of scale theory. And the non interest income is further subdivided into fee and commission income, investment income, foreign exchange income Interest income, fair value changes, and other business income, so as to further optimize the non interest revenue, optimize the bank risk. The innovation of this paper is a research object is innovative; two is the innovative research perspective. This article is based on the small and medium-sized joint-stock banks, and non interest income are further subdivided. Study on the relationship between each part and the risk of bank risk, optimization suggestions; three is the use of portfolio theory, the theory of scale economy and scope economy theory as the theoretical basis of this paper derived the research hypothesis in the empirical analysis, select the corresponding theory of regression results are explained through empirical analysis. The conclusions are: (1) the proportion of non interest income increase will make small and medium-sized joint-stock banks increased risk; (2) fee and commission income accounted for the medium and small share Increased risk of the bank; (3) investment income accounted for the small and medium-sized joint-stock banks increased risk; (4) foreign exchange gains and losses to increase the proportion of the small and medium-sized joint-stock banks increased risk; (5) changes in fair value accounting for the small and medium-sized joint-stock banks increased risk; (6) other income accounted for the small and medium-sized joint-stock banks increased risk.

【学位授予单位】：上海外国语大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.3;F830.42

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