多元化经营视角下商业银行非利息收入及其结构对经营绩效的影响研究

发布时间：2018-05-24 05:06

本文选题：非利息收入 + 经营绩效　；参考：《上海师范大学》2017年硕士论文

【摘要】：我国商业银行的非利息收入业务发展已经有将近30年的时间,这30年中我国上市商业银行的非利息收入业务经过了几个阶段的发展,在2014年,我国上市商业银行的平均非利息收入占比已经达到了 22.83%,虽然与发达国家商业银行40%-50%的非利息收入占比还略显不足,但是随着利率市场化的推进,金融脱媒化的愈演愈烈,商业银行赖以生存的利息收入业务受到巨大冲击,传统存贷模式的利润空间受到挤压,非利息收入业务得到越来越多的重视。因此研究非利息收入业务的发展是否有利于提高商业银行的绩效、规模不同的商业银行发展非利息收入的策略是否一致对于目前的商业银行来说具有十分重要的意义。本文首先对现有的文献和理论进行简要的回顾,分析了商业银行非利息收入及其结构与商业银行经营绩效之间的相互传导关系,并结合现实数据分析了商业银行非利息收入与商业银行经营绩效的发展现状;其次在实证部分,本文主要分为两个部分:第一部分分析商业银行非利息收入与收入多元化对于商业银行经营绩效的关系,第二部分分析商业银行的非利息收入结构对商业银行经营绩效的影响。两个实证部分都选择全体上市银行、国有银行、股份制银行三个样本组,以2004-2014年的面板数据进行多元回归分析,经营绩效指标选则取资产收益率和风险调整的资产收益率进行对比分析。实证结果显示,对于全体商业银行来说,非利息收入占比、收入多元指数与商业银行经营绩效都是呈现正相关关系。对国有商业银行来说,非利息收入对经营绩效的显著性并不明显,而收入多元化指数则与商业银行经营绩效不相关,在不同类非利息收入业务对于经营绩效的影响研究中,手续费及佣金收入与经营绩效具有正向相关性,投资损益与经营绩效没有相关性。对股份商业银行来说,非利息收入和收入多元化都对经营绩效产生正向影响,在非利息收入结构对于经营绩效的影响研究中,手续费及佣金收入对经营绩效产生正向影响,而投资损益则对经营绩效有负向影响。最后,本文根据研究结果对国有银行和股份制商业银行发展非利息收入业务提供了建议。
[Abstract]:The non-interest income business of commercial banks in China has been developing for nearly 30 years. In the past 30 years, the non-interest income business of listed commercial banks in China has undergone several stages of development. In 2014, The average non-interest income of listed commercial banks in China has reached 22.833.Although the proportion of non-interest income of 40% to 50% of commercial banks in developed countries is still slightly inadequate, with the promotion of marketization of interest rates, financial disintermediation is becoming more and more serious. The interest income business on which commercial banks rely for survival is greatly impacted, the profit space of the traditional deposit and loan mode is squeezed, and the non-interest income business is paid more and more attention. Therefore, it is very important for commercial banks to study whether the development of non-interest income business is conducive to improving the performance of commercial banks, and whether the strategies of developing non-interest income of commercial banks of different scales are consistent. First of all, this paper briefly reviews the existing literature and theories, and analyzes the relationship between the non-interest income and its structure of commercial banks and the performance of commercial banks. Combining with the actual data, this paper analyzes the current situation of commercial banks' non-interest income and commercial banks' operating performance. Secondly, in the empirical part, This paper is divided into two parts: the first part analyzes the relationship between commercial banks' non-interest income and income diversification on the performance of commercial banks, and the second part analyzes the influence of the structure of non-interest income of commercial banks on the performance of commercial banks. The two empirical parts choose all listed banks, state-owned banks and joint-stock banks as three sample groups, and carry out multivariate regression analysis with panel data from 2004-2014. The index of operating performance is chosen to take the asset return rate and the risk adjusted asset return rate to carry on the contrast analysis. The empirical results show that, for all commercial banks, the proportion of non-interest income, multiple income index and commercial bank operating performance are positive correlation. For state-owned commercial banks, the significance of non-interest income to business performance is not obvious, while the income diversification index is not related to the performance of commercial banks. Fees and commission income have positive correlation with operating performance, but investment gains and losses have no correlation with operating performance. For stock commercial banks, both non-interest income and income diversification have a positive impact on operating performance. In the study of the impact of non-interest income structure on business performance, fees and commission income have a positive impact on operating performance. Investment gains and losses have a negative impact on business performance. Finally, according to the research results, this paper provides suggestions for the development of non-interest income business of state-owned banks and joint-stock commercial banks.
【学位授予单位】：上海师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

【参考文献】