我国商业银行绩效影响因素的实证研究

发布时间：2018-03-07 23:05

本文选题：商业银行　切入点：经营绩效　出处：《东北财经大学》2012年硕士论文　论文类型：学位论文

【摘要】：银行是现代金融业的中心,银行的发展关系到银行体系的运作乃至整个国家经济的运行。银行的绩效问题也早已经成为金融业的关键问题,提高银行绩效是维持国民经济稳定运行、对外放开银行业和积极参与市场竞争的关键。中国商业银行的绩效问题是金融业的关键性问题,高效率的银行运作,不仅是中国金融体制演化的必然要求,也是一个内源融资国家为本国的国民经济发展提供资金的重要渠道。同时,一国银行系统绩效也是构成该国经济安全的重要因素,一国银行自身系统绩效低下,很容易受到国外金融动荡的冲击,给国家经济资源造成破坏。本文对我国商业银行绩效的影响因素进行分析,主要介绍了常用的绩效评价方法——经济增加值法、平衡计分卡法、数据包罗分析法、因子分析法和财务比率分析法,绩效的衡量指标——银行价值指标、利润率指标、资产收益率指标和托宾的Q值指标,并且界定了本文采用财务比率分析法,以总资产收益率和净资产收益率来表示银行的绩效。实证部分选取了我国国有控股股份制商业银行为研究对象,以总资产收益率和净资产收益率为衡量银行绩效的指标,从银行的规模、经营理念、业务能力的角度分析银行绩效的影响因素,运用Eviews统计软件,采用多元线性回归模型,经过显著性检验,判别哪些因素对以总资产收益率和净资产收益率表示的绩效有显著的影响。本文的模型显示,以总资产收益率来表示银行绩效时,成本收入比、每股收益、非利息收入占比对绩效有显著的影响；以净资产收益率表示银行绩效时,存贷比、不良贷款率对绩效有显著的影响。文章的最后提出了提高我国商业银行绩效的对策。
[Abstract]:The bank is the center of the modern financial industry. The development of the bank is related to the operation of the banking system and even the operation of the whole national economy. The performance of the bank has long been a key issue in the financial industry. Improving the bank performance is the key to maintain the stable operation of the national economy, to liberalize the banking industry and to actively participate in the market competition. The performance of China's commercial banks is a key issue in the financial sector. Efficient bank operations are not only the inevitable requirements of the evolution of China's financial system. It is also an important channel for an endogenous financing country to provide funds for its national economic development. At the same time, the performance of a country's banking system is also an important factor that constitutes the economic security of the country. Vulnerable to the impact of foreign financial turmoil, to the national economic resources damage. This paper analyzes the influencing factors of the performance of commercial banks in China, mainly introduces the commonly used performance evaluation method-economic added value method, balanced scorecard method, packet law analysis method, factor analysis method and financial ratio analysis method. The indicators of performance, such as bank value index, profit rate index, asset return index and Tobin's Q value index, are defined in this paper by means of financial ratio analysis. In the empirical part, we select the state-owned shareholding commercial banks as the research object, and take the total return on assets and the return on net assets as the indicators to measure the bank's performance. This paper analyzes the influencing factors of bank performance from the angle of scale, management concept and business ability of banks, and applies Eviews statistical software and multivariate linear regression model, which is tested by significance. The model of this paper shows that when the total rate of return on assets is used to express the bank's performance, the cost-income ratio, earnings per share, and so on. The ratio of non-interest income has a significant impact on the performance, and the ratio of deposit to loan and the ratio of non-performing loans have a significant impact on the performance of the bank. Finally, the paper puts forward some countermeasures to improve the performance of commercial banks in China.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.33;F224

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