我国上市商业银行资本结构对经营绩效影响的研究

发布时间：2018-07-14 07:56

【摘要】：商业银行作为现代金融体系的主体,被人们称为连接国民经济的“桥梁”随着中国金融市场的全面放开,新监管标准的陆续出台,我国商业银行将面临着国内外的严峻挑战。现代资本结构理论认为,企业资本结构的优化对经营绩效的提高有着非常重要的影响。要想在市场上求得生存和发展,我国的商业银行必须提高经营绩效,增强核心竞争力。本文采用规范分析和实证分析相结合的方法,在理论分析的基础上,结合中国上市商业银行的现状进行分析。当前我国银行业的资本结构存在内源融资能力不足,股权集中度过高,附属资本结构单一。而对经营绩效的分析则主要是从商业银行的盈利性、流动性、安全性三个方面来表现。通过对比指标数据发现我国商业银行的盈利来源主要依靠净息差,非利息收入占比低；对流动性风险的主动管理不够,风险防范能力不足：而在资产质量的安全性方面与国际先进银行管理水平相比也存在较大差距。实证部分是对我国16家上市商业银行的而板数据进行多元线性回归分析。检验结果显示商业银行附属资本比例、已上市流通股、资本充足率与经营绩效正相关,前五大股东持股比例和与经营绩效负相关,但是有部分结果与中国银行业的现实情况相矛盾,这可能有数据方而的原因,也可能与模型的设定有关。文章的最后对改善资本结构,提高商业银行的经营绩效提出了相关建议。商业银行应多元化股权结构,提高附属资本比例,加强对资本充足率的监管,积极改善银行的外部经营环境。
[Abstract]:As the main body of modern financial system, commercial banks are called "bridges" to the national economy. With the opening of China's financial market and the introduction of new regulatory standards, Chinese commercial banks will face severe challenges both at home and abroad. Modern capital structure theory holds that the optimization of enterprise capital structure has a very important effect on the improvement of business performance. In order to survive and develop in the market, the commercial banks of our country must improve their management performance and enhance their core competitiveness. This paper adopts the method of combining normative analysis and empirical analysis to analyze the current situation of Chinese listed commercial banks on the basis of theoretical analysis. At present, the capital structure of China's banking industry is lack of endogenous financing ability, the concentration of equity is too high, and the subsidiary capital structure is single. The analysis of business performance is mainly from the profitability, liquidity and security of commercial banks. By comparing the index data, it is found that the profit source of commercial banks in our country mainly depends on net interest margin, the non-interest income is low, and the active management of liquidity risk is not enough. The ability of risk prevention is insufficient: there is also a big gap between the security of asset quality and the management level of international advanced banks. The empirical part is a multivariate linear regression analysis of 16 listed commercial banks in China. The test results show that the proportion of subsidiary capital of commercial banks, listed outstanding shares, the capital adequacy ratio and operating performance are positively correlated, the first five shareholders' shareholding ratio and negative correlation with operating performance, But some of the results are inconsistent with the reality of China's banking sector, either for reasons of data or model setting. At the end of this paper, some suggestions are put forward to improve the capital structure and the performance of commercial banks. Commercial banks should diversify their equity structure, increase the proportion of subsidiary capital, strengthen the supervision of capital adequacy ratio, and actively improve the external operating environment of banks.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

【相似文献】