商业银行绩效考核与信贷资产质量关系研究

发布时间：2018-05-20 13:55

本文选题：商业银行 + 信贷资产质量　；参考：《浙江财经大学》2014年硕士论文

【摘要】：自2008年以来，由美国次贷危机引发的金融危机席卷全球，造成银行倒闭、政府破产、失业率高起等问题。这股来自大洋彼岸的飓风，不仅几乎摧毁了欧美的大部分虚拟经济体，而且对我国的实体经济也造成了重创。面对国际大型跨国银行的纷纷倒闭，我国商业银行却可跻身世界银行业前列，但事实上，我国商业银行面临的风险是巨大的，信贷资产质量是岌岌可危的。这次危机为考量我国商业银行的信贷资产质量提供了契机。此次金融危机可以说是金融业、实体业的灾难，但这也可能成为我国商业银行提升风险管理水平、业务创新水平以及经营服务水平的有利契机。商业银行作为经营风险、经营货币的企业，与一般性的工商企业存在巨大差异。如何在控制风险的基础上扩大盈利空间，这是商业银行经营管理者在制定商业银行未来发展战略时应该充分考虑的问题。在世界范围内，欧美国家的银行业主要实行混业经营的模式，业务产品创新性强，非利息收入占比较大。而现阶段，我国商业银行实行分业经营模式，营业收入中有80%以上来自于信贷业务的利息收入，中间业务的非利息收入占比较小，，接近20%。我国商业银行非信贷业务发展相对滞后，信贷业务仍然是主要的业务项目，利息收入仍然是占比最大的利润来源，这就致使信贷资产质量直接关系到我国商业银行的生死存亡。尽管商业银行的信贷资产质量和经营业绩在一定程度上受制于国民经济整体的发展状况，但最主要的在于理清两者之间的关系，通过对商业银行信贷业务考核指标的合理设定，促进信贷资产质量的改善，进而提升商业银行的业绩水平。本文通过对信贷资产质量的考察，分析其对商业银行经营绩效的影响，并在整合研究两者关系的同时，将落脚点放在考察商业银行绩效考核指标的设置，尤其是针对信贷业务绩效考核的研究。商业银行只有充分认识到，从业人员是基于可量化的考核标准来进行业务行为选择这一点，才能在未来业务开展中起到依靠合理考核促进质量改善和绩效提升的作用。本文选择我国已成功上市的16家股份制商业银行为样本，经过对各类财务指标的综合考量，选择净资产收益率指标值衡量商业银行的绩效水平，以不良贷款率衡量信贷资产质量状况。本文主要研究自2003年到2012年，我国已上市商业银行的净资产收益率与不良贷款率之间的关系。研究结果表明信贷资产质量与绩效之间存在显著的正相关关系。信贷资产质量越好，不良贷款率越低，商业银行的业绩表现越好，净资产收益率越高。反之，商业银行的信贷资产质量越差，其绩效表现也越差。在分析两者关系的基础上，通过建立模型的方式，考察商业银行信贷资产质量的影响因素。根据理论分析，选取不良贷款率BL为因变量，总资产ZZ、计提贷款损失准备比率JZ、净利息收入占比LS、成本收入比例CS、资本充足率ZC为自变量，运用16家上市商业银行自2007年到2012年的数据进行面板数据回归。实证检验，各变量与不良贷款率的相关关系以及程度，进而得出提升商业银行信贷资产质量的途径。本文在数据选择上侧重于已上市的股份制商业银行，其业务规模占比是巨大的，但是其数量只占我国商业银行总数的一小部分，希望未来后续的研究者可以扩充样本量，提高数据的完整性，对本文的论述进行更为深入和广泛的研究。
[Abstract]:Since 2008, the financial crisis caused by the American subprime crisis has swept the world, causing bank failures, government bankruptcy and high unemployment. This hurricane, from the other side of the ocean, has not only destroyed most of the virtual economies in Europe and America, but also made a heavy blow to the real economy of our country. But in fact, the risk of our commercial banks is huge and the quality of the credit assets is in danger. This crisis provides an opportunity to examine the quality of the credit assets of our commercial banks. This financial crisis can be said to be the disaster of the financial industry and the real industry, But it may also become a favorable opportunity for China's commercial banks to improve their risk management level, business innovation level and service level.
The commercial bank, as a business venture, has a huge difference from the general business enterprise. How to expand the profit space on the basis of controlling the risk is the problem that the commercial bank managers should take into full consideration when making the future development strategy of commercial banks. In the world, the banking industry in Europe and America The model of mixed operation is mainly carried out, the business product innovation is strong and the non interest income accounts for more. At the present stage, the commercial banks in our country carry out the separate operation mode, more than 80% of the business income come from the interest income of the credit business, the non interest income in the middle business is smaller, which is close to the development of the non credit business of our commercial banks in 20%.. Relatively lagging, credit business is still the main business item, and interest income is still the largest source of profit. This makes the quality of credit assets directly related to the survival and death of commercial banks in China. Although the quality and performance of the commercial banks' credit assets and operating performance are to some extent affected by the overall development of the national economy, But the most important thing is to clarify the relationship between the two and to improve the quality of credit assets through the reasonable setting of the evaluation indexes of the commercial banks' credit business, and then to improve the performance level of the commercial banks.
Through the inspection of the quality of credit assets, this paper analyzes the influence on the business performance of commercial banks, and at the same time integrating the study of the relationship between the two, puts the point on the establishment of the performance evaluation index of commercial banks, especially the research on the performance assessment of credit business. Quantifiable assessment standards can be used to select the business behavior, so as to promote quality improvement and performance improvement in future business development.
In this paper, 16 share-holding commercial banks, which have been successfully listed in China, are selected as samples. After comprehensive consideration of various financial indicators, the performance level of commercial banks is measured by the index value of net asset returns, and the quality of credit assets is measured by the bad loan rate. This paper mainly studies the listed commercial banks in China from 2003 to 2012. The results show that there is a significant positive correlation between the quality of credit assets and performance. The better the quality of credit assets, the better the quality of the credit assets, the lower the bad loan rate, the better the performance of the commercial banks, the higher the net asset returns, the worse the quality of the credit assets of the commercial banks, the performance of the credit assets. The performance is also worse. Based on the analysis of the relationship between them, a commercial bank is established through the establishment of a model.
According to the theoretical analysis, we select the BL as the dependent variable, the total asset ZZ, the total assets of the loan loss preparation ratio JZ, the net interest income ratio LS, the cost income ratio CS, the capital adequacy ratio ZC as the independent variable, and use the data of 16 listed commercial banks to return the panel data from 2007 to 2012. Test the correlation and degree of variables and non-performing loan ratio, and then get the way to improve the quality of credit assets of commercial banks.
In this paper, the selection of data is focused on the listed commercial banks, whose business scale is huge, but the number of them accounts for only a small portion of the total number of commercial banks in China. It is hoped that future researchers can expand the sample size, improve the integrity of the data, and make a more in-depth and extensive research on the discussion of this article.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F832.4

【参考文献】