信贷结构与上市银行盈余质量研究

发布时间：2018-01-15 17:23

本文关键词：信贷结构与上市银行盈余质量研究　出处：《河北大学》2017年硕士论文　论文类型：学位论文

【摘要】：长期以来,我国商业银行主要依靠存贷款利息差获取利润,较高的贷款利息收益率与较低的存款利息成本率之间的息差宽幅决定了商业银行盈利能力。在息差宽幅的作用下,银行更倾向于贷款给高收益行业以获取高额利润,在房地产市场向好而实体经济不景气的背景下,银行信贷资金大量流向房地产行业,但是不断上涨的房价是含有泡沫风险的,银行在吸纳大量以房地产为抵押物贷款的过程中增加了自身的信贷风险,银行信贷风险的增加将严重影响银行盈余质量。本文首先以2016上半年之前上市的16家上市商业银行为样本数据,从息差宽幅的角度分析了信贷资金在公司贷款、个人贷款的流向,发现了上市银行投向房地产的信贷规模占据贷款总额的比重越来越高,与此同时,上市银行的净利润增速逐年放缓,盈余质量有所下降。接着就上市银行信贷结构与盈余质量关系进行了分析,通过信贷风险衔接两者关系,得出了上市银行信贷资金在大量流向房地产、抬高房价的过程中催生了房地产泡沫,同时增加了银行自身信贷风险的结论,而信贷风险不利于银行未来保持稳定成长,对我国银行的盈余质量具有直接影响。最后针对当前我国上市银行的信贷现状,从调整信贷结构、加强贷后管理、发展中间业务、完善存款保险制度方面提出了具体建议来提高盈余质量。
[Abstract]:For a long time, commercial banks in our country mainly rely on the interest difference between deposit and loan to obtain profits. The wide interest margin between higher loan interest rate and lower deposit interest cost rate determines the profitability of commercial banks. Banks are more inclined to lend to high-yield industries to obtain high profits, in the real estate market and the real economy in the background of recession, a large number of bank credit funds to the real estate industry. However, rising house prices contain bubble risk, and banks increase their own credit risk in the process of absorbing a large number of real estate loans as collateral. The increase of bank credit risk will seriously affect the quality of bank earnings. Firstly, this paper takes 16 listed commercial banks listed before the first half of 2016 as the sample data. From the angle of wide spread of interest rate, this paper analyzes the flow of credit funds in company loans and personal loans, and finds that the credit scale of listed banks investing in real estate accounts for an increasing proportion of the total loans, at the same time. The growth rate of net profit of listed banks has slowed down year by year, and the quality of earnings has declined. Then, the relationship between credit structure and earnings quality of listed banks is analyzed, and the relationship between them is linked by credit risk. It draws the conclusion that the credit funds of listed banks flow to real estate in a large amount and inflate the housing prices to produce the real estate bubble and increase the credit risk of the banks themselves at the same time. Credit risk is not conducive to the stable growth of banks in the future and has a direct impact on the earnings quality of Chinese banks. Finally, aiming at the current credit situation of listed banks in China, we should adjust the credit structure and strengthen the post-loan management. Developing intermediary business and perfecting deposit insurance system put forward concrete suggestions to improve surplus quality.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.4

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