我国商业银行收入结构对其盈利的影响分析

发布时间：2018-07-08 11:25

本文选题：商业银行 + 收入结构　；参考：《西南财经大学》2014年硕士论文

【摘要】：20世纪70年代以来,随着金融自由化进程、金融技术的开发与应用,西方银行业逐渐将业务重点从以利息净收入为基础的信贷业务转移到各种非利息业务,非利息收入比重平均占到营业收入的40%以上,掀起了业务转型浪潮。我国商业银行一直以信贷业务为主。近几年,利率市场化逐步推进、金融脱媒现象在银行日益凸显,2010年出台的《巴塞尔协议Ⅲ》进一步严格了资本充足率,信贷业务的盈利空间逐步被压缩,商业银行传统盈利模式受到严重冲击。各银行开始认识到调整收入结构的重要性、纷纷拓展收入来源、积极推进非利息业务的发展。非利息收入占比从1996年的不足6%提高到2012年的21.5%,但与国外发达国家相比,仍存在很大差距。现阶段我国商业银行收入结构呈现出什么样的特点?我国商业银行收入结构变动对其盈利究竟有什么样的影响?不同类型的商业银行收入结构的差异对其盈利的影响又有何不同?近年来这些问题已引起了学界和有关部门的广泛关注,但至今对这些问题的研究文献大多偏重于定性分析,有说服力的定量分析较少。本文试图将规范分析与实证分析相结合,在运用图表分析、纵横对比分析的基础上,根据我国上市商业银行的大量实际数据,着重通过建立面板数据模型进行实证分析,为正确认识和合理发展商业银行非利息业务提供参考依据。本文共有六章,主要包括四个部分：第一、二章主要归纳了国内外银行收入结构的相关研究成果,并引出本文的选题背景及意义；第三章从收入结构的相关概念入手,介绍了我国银行的业务类型、收入结构内涵,并结合相关理论和我国实际情况,发现我国非利息收入并没有起到有效替代利息、收入的效应,其稳定银行盈利的作用要受到经营成本的影响等；第四章从当前市场背景出发,利用16家上市银行最新财务数据,分析我国上市银行整体发展状况和收入结构现状,并引入花旗银行、汇丰银行等4家发达国家银行的非利息业务数据进行对比,探究我国银行收入结构存在的问题；第四部分为实证研究部分,本文选取16家上市银行2005～2012年的最新财务数据作为样本,以总资产收益率(ROA)为银行盈利水平的衡量指标,把利息净收入占比(LX)、手续费及佣金净收入占比(SXF)和投资收益占比(TZ)作为收入结构变量,并引入GDP增长率、资产规模、营业费用率控制变量,建立个体固定效应的Panel-Data模型,实证分析收入结构对银行盈利水平的影响；为了更深入地研究,将上市银行分为国有银行、股份制银行、城市商业银行三类,对比分析不同类型银行对其盈利性的影响差异。最后基于实证研究结论与理论分析,提出有针对性的政策建议。本文的主要研究结论是,我国商业银行现阶段收入结构单一,过分依赖于利息收入,非利息收入比重偏低、创新型业务发展不够并且在银行之间发展不平衡；在实证部分得出,我国利息收入和非利息收入均与银行ROA呈正相关,但非利息收入的影响程度高于利息净收入。股份制银行和城市商业银行的手续费及佣金净收入对盈利水平的影响要高于国有银行,同时,商业银行收入结构转型过程中还会受到资产规模、营业费用的影响。基于此得出本文的政策建议：现阶段我国银行应该继续重视传统利息收入并维持在合适的水平,大力发展创新型非利息业务提高差异化水平,加大人才和技术的投入,并加强成本管理控制。
[Abstract]:Since the 1970s, with the process of financial liberalization and the development and application of financial technology, Western banking has gradually shifted the focus of business from the credit business based on interest net income to various non interest services. The proportion of non interest income accounts for more than 40% of the business income, and has set off a wave of business transformation.
The commercial banks in China have been mainly credit business. In recent years, the interest rate marketization has been progressively promoted. The phenomenon of financial disintermediation has become increasingly prominent in the bank. In 2010, the Basel Agreement III > further stricter the capital adequacy ratio, the profit space of the credit business is gradually compressed, the traditional profit model of commercial banks has been severely impacted. Beginning to realize the importance of adjusting the income structure, we have expanded the income source and actively promote the development of non interest business. The ratio of non interest income increased from less than 6% in 1996 to 21.5% in 2012, but there is still a big gap compared with the developed countries in foreign countries.
What are the characteristics of the income structure of commercial banks in China at this stage? What are the effects of the changes in the income structure of the commercial banks in China on their earnings? What are the differences in the income structure of different types of commercial banks on their earnings? These problems have aroused wide attention from the academic and relevant departments in recent years. But so far, most of the research literature on these problems is focused on qualitative analysis and less persuasive quantitative analysis. This paper tries to combine normative analysis with empirical analysis, on the basis of using chart analysis and vertical and horizontal analysis, according to a large number of actual data of listed commercial banks in China, focusing on the establishment of panel data model. The empirical analysis provides reference for correctly understanding and developing the non interest businesses of commercial banks.
This article has six chapters, which mainly includes four parts: the first, second chapter mainly summarizes the related research results of the domestic and foreign bank income structure, and leads to the background and significance of the topic. The third chapter introduces the business types, the connotation of the income structure, and the related theories and our country, starting with the related concepts of the income structure. In fact, it is found that the non interest income in our country does not play an effective alternative to interest, the effect of income, and the effect of stabilizing the bank's profit. The fourth chapter, starting from the current market background, makes use of the latest financial data of 16 listed banks to analyze the overall development and income structure of the listed banks in China. The non interest business data of 4 developed countries, such as Citibank and HSBC, are compared to explore the problems of the bank income structure in China. The fourth part is an empirical study. This paper selects the latest financial data of the 16 listed banks for 2005~2012 years as the sample, and the total asset return rate (ROA) as the bank profit water. The balance measure index (LX), the net income of commission and Commission (SXF) and the ratio of investment income (TZ) as the income structure variables, and introduce the GDP growth rate, the asset scale, the operating cost rate control variable, and establish the Panel-Data model of the individual fixed effect, and analyze the effect of the income structure on the bank profit level. In order to study more deeply, the listed banks are divided into three categories: state-owned banks, joint-stock banks and urban commercial banks, comparing and analyzing the difference between different types of banks on their profitability. Finally, based on the empirical research conclusions and theoretical analysis, we put forward some pertinent policy suggestions.
The main conclusion of this paper is that the current income structure of commercial banks in China is single, it is too dependent on interest income, the proportion of non interest income is low, the development of innovative business is not enough and the development imbalance between banks is not balanced. In the empirical part, the interest income and non interest income of our country are all positively related to the bank ROA, but the non interest income is not interest. The influence of the income is higher than the net income. The effect of the fee and commission net income on the profit level of the joint-stock banks and the urban commercial banks is higher than that of the state-owned banks. At the same time, the income structure of the commercial banks will be affected by the scale of the assets and the influence of the operating expenses. The Bank of state should continue to pay attention to the traditional interest income and maintain the appropriate level, vigorously develop the innovative non interest business to improve the level of differentiation, increase the investment of talents and technology, and strengthen the control of cost management.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

【参考文献】