我国商业银行非利息收入与绩效关系研究

发布时间：2018-03-06 11:51

本文选题：非利息收入　切入点：手续费及佣金收入　出处：《南京财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：2008年，为应对金融危机，我国曾提出适度宽松的货币政策，适度放开信贷规模管制，防止国民经济出现大幅度下滑趋势。但是，信贷激增的背后很可能积聚着银行不良贷款风险，这样使以信贷业务为主的商业银行面临巨大的压力和挑战；同时，巴塞尔协议Ⅲ以及我国在“十二五”规划中都对银行资本提出新的监管要求。在这样的双重压力下，商业银行为寻求发展出路，纷纷加强对非利息业务发展的重视。但是，非利息收入是否有利于提高商业银行的绩效，是值得进一步研究的问题。本文从金融创新理论、范围经济理论以及风险管理理论对商业银行发展非利息收入的动因进行理论解释。从文化环境、法律环境以及市场供需环境三个方面分析了有利于非利息业务发展的环境，并对2000年—2010年我国商业银行（4家大型商业银行、10家中小型商业银行）非利息业务的发展现状进行详细分析，，得出我国非利息业务占营业收入的比重并不高，但得到飞速发展，手续费及佣金收入是非利息收入的主要组成部分，而代理业务、结算与清算业务、银行卡业务、顾问与咨询业务是手续费及佣金收入的重要构成。实证研究部分，选用2000年—2010年14家商业银行作为研究样本，建立面板计量经济模型，考察商业银行非利息收入与银行绩效之间的关系，以资产收益率（ROA）作为因变量，非利息收入占营业收入的比重为自变量，同时加入资本充足率和国内生产总值作为控制变量进行回归分析，并将非利息收入细分为手续费及佣金收入与其他业务收入进一步研究对银行绩效的影响。回归结果显示，非利息收入份额与资产收益率（ROA）存在不显著的负向关系，手续费和佣金收入份额与资产收益率（ROA）为显著的正相关关系，而其他业务收入份额却与资产收益率（ROA）是显著的负相关关系。本文从法规制度的限制、营业费用以及收入波动性角度给出了原因解释，并提出商业银行要突破现有法规制度障碍、提高对非利息业务的重视程度、多样化非利息业务品种、加强非利息业务员工的综合素质措施以此促进非利息业务发展。
[Abstract]:In 2008, in response to the financial crisis, China proposed a moderately loose monetary policy, moderately liberalizing credit scale controls, and preventing the national economy from showing a large downward trend. The credit surge is likely to accumulate the risk of non-performing loans from banks, which makes commercial banks, which are mainly engaged in credit, face enormous pressure and challenges; at the same time, Basel III and our country put forward new supervision requirements on bank capital in the 12th Five-Year Plan. Under such double pressure, commercial banks pay more attention to the development of non-interest business in order to find a way out. Whether the non-interest income is conducive to improving the performance of commercial banks is a question worthy of further study. This paper theoretically explains the motivation of commercial banks to develop non-interest income from the financial innovation theory, the scope economy theory and the risk management theory. The legal environment and the market supply and demand environment are analyzed in three aspects, which are conducive to the development of non-interest business. From 2000 to 2010, the paper analyzes in detail the development of non-interest business in 4 large commercial banks and 10 small and medium-sized commercial banks in China from 2000 to 2010. The results show that the proportion of non-interest business in operating income is not high in our country, but it has been developed rapidly. Fees and commission income is not a major component of interest income, while agency business, settlement and clearing business, bank card business, advisory and advisory services are important components of commission and commission income. In the empirical research part, 14 commercial banks are selected as the sample from 2000 to 2010 to establish the panel econometric model to investigate the relationship between non-interest income and bank performance. The proportion of non-interest income to operating income is an independent variable, and the capital adequacy ratio and GDP are added as control variables for regression analysis. The non-interest income is subdivided into commission and commission income and other business income. The regression results show that there is no significant negative relationship between the share of non-interest income and the return on assets. There is a significant positive correlation between fee and commission income share and asset return rate, while other business income share has a significant negative correlation with asset return rate. The reasons are explained from the angle of operating expenses and income volatility, and commercial banks should break through the existing legal system barriers, increase the importance of non-interest business, and diversify the variety of non-interest business. Strengthen the non-interest business staff comprehensive quality measures to promote the development of non-interest business.
【学位授予单位】：南京财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.2;F224

【引证文献】