商业银行非利息收入与经营绩效相关性研究

发布时间：2018-01-12 14:11

本文关键词：商业银行非利息收入与经营绩效相关性研究　出处：《东北林业大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国进一步加大改革开放和金融体制改革的力度,我国的商业银行也面临着越来越多的问题和压力。由于我国不断扩大金融市场的对外开放和不断引入越来越多的外资银行的注资,国内各地非银行金融机构和组织也不断兴起和蓬勃发展。此外,近年来我国商业银行又受到如金融脱媒现象等因素的影响,因此,商业银行单纯依靠银行的利息收入和借贷的利差已经不能维持原有的盈利水平。现阶段,我国商业银行开始调整收入结构,采取各种措施推进非利息收入业务的扩展,以提高商业银行的绩效。本文从非利息收入的定义和分类入手,对非利息收入的界定、特点和经营绩效的定义进行介绍,并以风险管理理论、多元化理论、范围经济和金融创新理论为基础,对非利息收入促进商业银行的发展进行了阐述。本文在借鉴国内外商业银行行业发展策略的经验基础上参考相关资料,从非利息收入与经营绩效具有相关性、手续费及佣金净收入与经营绩效的影响具有相关性进行了理论假设分析,为实证分析奠定了基础。在实证分析部分,选取2007年到2012年底的16家上市商业银行的财务数据作为样本,对非利息收入和手续费及佣金净收入对商业银行经营绩效之间的关系作了相关性和回归分析。分析结果显示,只有当非利息收入在不引起商业银行营业成本大幅度增加的情况下,非利息收入才能促进商业银行经营绩效的进一步提高。在论文的最后,对商业银行非利息收入促进经营绩效提出了一些建议和对策。本文通过分析商业银行的非利息收入,意识到非利息收入对于一个行业可持续发展和提高竞争力的重要性,有利于商业银行制定适合自身发展的非利息收入策略；有利于商业银行通过对相关性的理解和认识,有利于商业银行业的可持续发展,从而促进我国经济的发展。
[Abstract]:Along with our country further strengthens the reform and opening up and the financial system reform dynamics. The commercial banks of our country are also facing more and more problems and pressures, because our country unceasingly expands the opening up of the financial market and continuously introduces more and more foreign banks' capital injection. Domestic non-bank financial institutions and organizations are also rising and booming. In addition, in recent years, commercial banks in China have been affected by such factors as financial disintermediation. Commercial banks simply rely on the interest income of banks and the interest rate difference of loans can not maintain the original profit level. At this stage, our commercial banks began to adjust the income structure. Take various measures to promote the expansion of non-interest income business in order to improve the performance of commercial banks. This paper starts with the definition and classification of non-interest income, introduces the definition, characteristics and operating performance of non-interest income, and introduces the theory of risk management and diversification theory. Based on the theory of scope economy and financial innovation, this paper expounds the non-interest income to promote the development of commercial banks. From the non-interest income and the operating performance has the correlation, the handling fee and the commission net income has the correlation with the operating performance to have the correlation, has carried on the theoretical hypothesis analysis, has laid the foundation for the empirical analysis. The financial data of 16 listed commercial banks from 2007 to end of 2012 are selected as samples. The correlation and regression analysis of the relationship between non-interest income, commission net income and operating performance of commercial banks are made. The results show that the relationship between non-interest income and commission net income is related to the performance of commercial banks. Only when the non-interest income does not cause the commercial bank operating cost to increase substantially, the non-interest income can promote the commercial bank management performance further enhancement. This paper puts forward some suggestions and countermeasures to promote the performance of commercial banks by non-interest income. This paper analyzes the non-interest income of commercial banks. Realize the importance of non-interest income for the sustainable development of an industry and improve competitiveness, conducive to the development of commercial banks suitable for their own non-interest income strategy; It is beneficial to the commercial banks to understand and understand the relevance and the sustainable development of the commercial banks, thus promoting the economic development of our country.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

【共引文献】