上市商业银行治理结构与财务绩效关系研究

发布时间：2018-03-27 20:35

本文选题：商业银行　切入点：财务绩效　出处：《东北石油大学》2012年硕士论文

【摘要】：随着金融危机的爆发，商业银行的治理风险及经营安全性得到了广泛地关注。治理结构作为商业银行日常经营运作的主体框架，对商业银行的健康成长、发展和持续经营发挥着重要的作用。通过对沪深两市商业银行治理结构与财务绩效关系的理论分析和实证分析，揭示二者之间存在的联系，为商业银行完善治理结构改革提出相关建议，，并通过治理结构的完善改善商业银行财务绩效。文章的研究成果希望能够为以后的研究提供数据支持和理论依据，并且为未上市商业银行和其他金融机构完善治理结构提供参考。文章选用了定量分析与定性分析相结合的方法。首先对国内外学者的相关研究成果进行总结；其次，对商业银行治理结构及商业银行财务绩效进行界定，并通过对现代企业管理理论的研究分析商业银行治理结构对财务绩效产生影响的动因；再次，根据实证研究的方法，选取治理结构与财务绩效的相关指标、对指标数据进行搜集、指标的描述性统计、分析数据的相关性分析以及模型的建立来揭示二者之间的关系。研究结果显示：当商业银行股权集中程度较高时，大股东会利用手中的表决权伤害小股东的利益；商业银行董事会规模、监事会规模对财务绩效无显著影响；商业银行独立董事比例越高，其财务绩效越好；商业银行的高管人员持股比例越高，越容易引发高管过分关注短期收益，忽略商业银行的流动性风险和长期收益，不利于其长期发展。最后，利用理论分析和实证分析结果，提出了完善商业银行治理结构的建议。包括：适当分散股权集中度；完善独立董事会制度；适度提高高管持股比例；完善董事会决策职能；完善监事会监督职能。以期提高其财务绩效，降低商业银行风险水平。
[Abstract]:With the outbreak of the financial crisis, the governance risk and management security of commercial banks have been paid more and more attention. As the main framework of commercial banks' daily operation, the governance structure has a great impact on the healthy growth of commercial banks. Development and continuing management play an important role. Through the theoretical and empirical analysis of the relationship between the governance structure and financial performance of commercial banks in Shanghai and Shenzhen stock markets, the paper reveals the relationship between the two. The research results of this paper hope to provide data support and theoretical basis for the future research, and to improve the financial performance of commercial banks through the improvement of governance structure. And for the unlisted commercial banks and other financial institutions to improve governance structure to provide reference. The article chooses the method of combining quantitative analysis and qualitative analysis. Firstly, it summarizes the relevant research results of domestic and foreign scholars; secondly, it defines the governance structure and financial performance of commercial banks. And through the modern enterprise management theory research and analysis of the commercial bank governance structure on the financial performance of the motivation; thirdly, according to the empirical research method, select governance structure and financial performance related indicators. Collecting the index data, describing the statistics of the index, analyzing the correlation analysis of the data and the establishment of the model to reveal the relationship between the two. The results show that: when the degree of equity concentration of commercial banks is high, Large shareholders will use their voting rights to harm the interests of minority shareholders; the size of the board of directors of commercial banks and the size of the board of supervisors have no significant impact on financial performance; the higher the proportion of independent directors of commercial banks, the better their financial performance; The higher the shareholding ratio of senior managers in commercial banks is, the more likely it is to cause executives to pay too much attention to short-term returns and ignore the liquidity risk and long-term income of commercial banks, which is not conducive to their long-term development. Finally, using the theoretical analysis and empirical analysis results, Some suggestions on how to improve the governance structure of commercial banks are put forward, including: the proper concentration of decentralized equity, the improvement of the independent board of directors system, the appropriate increase of the proportion of senior executives holding shares, the improvement of the decision-making function of the board of directors; Improve the supervisory function of the board of supervisors in order to improve its financial performance and reduce the risk level of commercial banks.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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