我国国有商业银行和股份制商业银行上市前后绩效对比研究

发布时间：2018-12-10 14:47

【摘要】：20世纪80年代以来,我国银行业取得了空前的发展。国有商业银行纷纷进行股份制改造,加强风险控制,提高服务水平,五家国有商业银行已经全部上市；股份制商业银行和城镇商业银行转制改组,扩大规模,提高业务量,提高经营水平,已成为我国银行业的重要组成部分；国内金融市场进一步开放,大量外资银行入住,向我国商业银行发起挑战。上市商业银行是我国银行业中最重要的一部分,其经营业绩的好坏一直是社会各界关注的焦点。建立商业银行绩效评价模型,有助于提高商业银行经营管理水平,降低金融风险,维护正常经济运行,促进金融资源的优化配置,协调股东、经验管理者、客户和员工的利益,调动各方的积极性,提高经济水平,维护社会稳定。本文在梳理国内外研究文献的基础上,从商业银行的三性,即“流动性”、“盈利性”、“安全性”对我国上市商业银行绩效进行了实证分析。实证分析为两部分,第一部分是运用单要素指标评价方法,对我国14家’上市商业银行的2004年-2010年的10项财务指标进行比较研究,得出以下结论：国有商业银行和股份制商业银行通过股改上市在流动性、盈利性、安全性这三方面的表现均有所提升,绩效水平有所提高,上市后,二者之间的差距亦有所缩小。第二部分为因子分析,即运用统计软件SPSS分别以2004年和2010年我国14家上市商业银行的9项财务指标为样本数据,建立因子分析模型,并进行排序和评价,得出以下结论：国有商业银行与股份制商业银行的绩效水平在上市后均有所提高,如流动性有所加强、盈利水平提高、安全性提高。国有商业银行的绩效水平整体上仍不如股份制商业银行的绩效水平,但这种差距已经缩小。两种方法互相验证。最后,在单因素指标分析和因子分析法的基础上,对国有商业银行和股份制商业银行分别提出对策建议,包括国有商业银行应继续深入推进公司治理改革,持续提高资产质量,提升盈利能力；股份制商业银行应扩大资产规模,明确市场定位。
[Abstract]:Since the 1980's, China's banking industry has made unprecedented development. State-owned commercial banks have carried out joint stock system reform, strengthen risk control, improve the service level, the five state-owned commercial banks have all listed on the market; The transformation and reorganization of joint-stock commercial banks and urban commercial banks, the expansion of scale, the improvement of business volume and the improvement of management level, have become an important part of China's banking industry. With the further opening of the domestic financial market, a large number of foreign banks have moved in, challenging our commercial banks. Listed commercial banks are the most important part of the banking industry in our country. The establishment of commercial bank performance evaluation model will help to improve the management level of commercial banks, reduce financial risks, maintain normal economic operation, promote the optimal allocation of financial resources, coordinate the interests of shareholders, experienced managers, customers and employees. We will mobilize the enthusiasm of all parties, raise our economic level, and maintain social stability. On the basis of combing the domestic and foreign research literature, this paper makes an empirical analysis on the performance of listed commercial banks in China from three aspects, namely, "liquidity", "profitability" and "security". The empirical analysis consists of two parts. The first part is a comparative study of 10 financial indicators of 14 'listed commercial banks in China from 2004 to 2010 by using the method of single factor index evaluation. The following conclusions are drawn: State-owned commercial banks and joint-stock commercial banks have improved their performance in liquidity, profitability and security through share reform, and their performance level has been improved. The gap between the two also narrowed. The second part is factor analysis, that is, using the statistical software SPSS as the sample data of 9 financial indexes of 14 listed commercial banks in China in 2004 and 2010, the model of factor analysis is established, and the ranking and evaluation are carried out. The following conclusions are drawn: the performance level of both state-owned commercial banks and joint-stock commercial banks has been improved after listing, such as enhanced liquidity, higher profit level and higher security. The performance level of state-owned commercial banks is still lower than that of joint-stock commercial banks as a whole, but the gap has narrowed. The two methods verify each other. Finally, on the basis of single factor index analysis and factor analysis, the paper puts forward countermeasures and suggestions to state-owned commercial banks and joint-stock commercial banks, including that state-owned commercial banks should continue to promote the reform of corporate governance and continuously improve the quality of assets. Enhance profitability; Stock-holding commercial banks should expand the scale of assets and define the market position.
【学位授予单位】：北京林业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.3;F224

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