我国商业银行董事会治理与经营绩效研究

发布时间：2018-07-06 14:15

本文选题：商业银行 + 董事会治理　；参考：《山西财经大学》2012年硕士论文

【摘要】：随着现代金融企业深化改革以来，我国涌现出一批新兴的股份制商业银行，他们的兴起也不断刺激着我国几大国有银行的改革与发展。在2009年初，我国五大国有商业银行工、农、中、建、交已全部实现了股份制改造并完成内地和香港的上市。而后，构建商业银行有效的内部和外部治理机制成为当前各股份制商业银行改革和发展面临的首要问题之一。但由于我国商业银行的特殊性，尤其是处于转型经济的国有商业银行在体制上具有浓厚的政府主导色彩，商业银行主要依靠加强董事会的治理来提高其内部治理的有效性。因此，董事会能否正确识别有利的内外部环境为银行的发展做出正确有效的决策，能否维护股东的利益以及实现最大的经营绩效以使银行价值实现最大化，在整个竞争日益激烈的大环境来看都显得极为重要。本文正是基于这一背景，并结合相关文献的基础上，首先诠释了商业银行董事会治理与经营绩效相关的理论与内涵，并对他们的测度方法和指标的选取进行了总结与归纳。其次，本文对我国商业银行董事会治理与经营绩效的现状进行了分析，根据我国目前上市的16家商业银行2008-2010年度报告，从数据和变化趋势上总结了各商业银行近三年的经营状况。再次，本文对影响我国商业银行董事会治理与经营绩效的各个变量进行统计分析与检验，并建立一个多元线性回归方程，，运用SPSSl6.0软件对我国上市商业银行2008-2010年间相关的数据进t检验和多元线性回归分析，研究商业银行董事会治理的六个影响因素对银行经营绩效的相关性影响。本文的实证研究表明：董事会规模与商业银行经营绩效负相关；独立董事比例与总资产收益率负相关，与不良贷款率不相关；董事会会议次数和专业委员会设置都与商业银行经营绩效显著相关；董事长两职合一与总资产收益率和不良贷款率都不具有明显的相关关系；董事会持股比例与总资产收益率负相关，与不良贷款率正相关，相关性较弱。最后，根据实证研究的结果得出结论，并分别从独立董事制度、董事会会议次数、专业委员会设置和董事持股比例等方面提出了改善我国商业银行董事会治理与经营绩效的政策建议和展望。
[Abstract]:With the deepening of the reform of modern financial enterprises, a number of new joint-stock commercial banks have emerged in our country, and their rise has stimulated the reform and development of several state-owned banks in our country. In early 2009, China's five state-owned commercial banks, agriculture, construction, delivery has all realized the share-holding system transformation and completed the mainland and Hong Kong listing. Then, the construction of effective internal and external governance mechanism of commercial banks has become one of the most important problems facing the reform and development of joint-stock commercial banks. However, due to the particularity of commercial banks in China, especially the state-owned commercial banks in the transition economy have strong government-led color in the system, the commercial banks mainly rely on strengthening the governance of the board of directors to improve the effectiveness of their internal governance. Therefore, whether the board of directors can correctly identify the favorable internal and external environment to make correct and effective decisions for the development of banks, can they safeguard the interests of shareholders and achieve the maximum operating performance in order to maximize the value of banks? In the overall increasingly competitive environment, it is extremely important. This article is based on this background, and combined with the relevant literature, first of all explained the commercial bank board governance and business performance related theory and connotation, and the selection of their measurement methods and indicators were summarized and summarized. Secondly, this paper analyzes the current situation of the governance and management performance of the board of directors of Chinese commercial banks, according to the 2008-2010 annual report of 16 commercial banks listed in our country. From the data and the trend of change, summed up the business situation of each commercial bank in the past three years. Thirdly, this paper makes a statistical analysis and test on the variables that affect the governance and management performance of the board of directors of commercial banks in China, and establishes a multivariate linear regression equation. By using SPSSl6.0 software, this paper studies the correlation between the six factors of board governance of commercial banks and the operational performance of Chinese listed commercial banks from 2008 to 2010 by means of t test and multiple linear regression analysis. The empirical study shows that the size of the board of directors is negatively correlated with the performance of commercial banks, the proportion of independent directors is negatively correlated with the total return on assets, and the ratio of non-performing loans is not related to the ratio of non-performing loans. The number of board meetings and the setting up of professional committees are significantly related to the business performance of commercial banks, and there is no significant correlation between the two positions of chairman and the total return on assets and the ratio of non-performing loans. The proportion of board holding is negatively correlated with the total return on assets, and is positively correlated with the ratio of non-performing loans. Finally, according to the results of the empirical study, and from the independent director system, the number of board meetings, This paper puts forward some policy suggestions and prospects for improving the governance and management performance of the board of directors of Chinese commercial banks in terms of the setting up of professional committees and the proportion of directors holding shares.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.33

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