我国上市商业银行全面经营绩效评价的实证研究——基于现金流生成路径的视角

发布时间：2019-03-25 19:06

【摘要】：2008年全球金融危机的爆发,深刻揭示了商业银行传统意义上的经营绩效评价机制存在缺陷,原因在于传统意义上商业银行经营绩效评价往往侧重于商业银行经营管理能力的评价,而忽视了商业银行的抗风险能力。文章基于现金流生成路径,设计了反映商业银行全面经营绩效的评价指标,主要包括经营管理能力、风险运营能力、直接融资能力三方面内容,并选取我国国内主板市场的16家上市银行为样本,运用SPSS中的因子分析方法,对我国上市商业银行全面经营绩效评价进行了实证分析,并给出了相关政策建议。这将为重塑我国商业银行经营绩效的评价机制,从而更好地指导我国银行业的科学化实践,提供重要的理论依据与决策参考。
[Abstract]:The outbreak of the global financial crisis in 2008 has deeply revealed the shortcomings of the management performance evaluation mechanism in the traditional sense of commercial banks. The reason is that in the traditional sense, the evaluation of the business performance of commercial banks often focuses on the evaluation of the management ability of commercial banks, but neglects the anti-risk ability of commercial banks. Based on the generating path of cash flow, this paper designs an evaluation index to reflect the overall business performance of commercial banks, which includes three aspects: management ability, risk operation ability and direct financing ability, which includes three aspects: management ability, risk operation ability and direct financing ability. Taking 16 listed banks in the main board market of China as samples and using the factor analysis method in SPSS, this paper makes an empirical analysis on the evaluation of the overall business performance of listed commercial banks in China, and gives some relevant policy suggestions. This will provide an important theoretical basis and decision-making reference for reshaping the evaluation mechanism of the performance of commercial banks in our country, so as to better guide the scientific practice of the banking industry in our country and provide an important theoretical basis and decision-making reference.
【作者单位】：东华大学旭日工商管理学院;
【基金】：教育部人文社会科学研究青年基金项目(11YJC790051),教育部中央高校基本科研业务费专项资金资助项目(11D10827) 中国博士后科学基金项目(20090450683)成果
【分类号】：F832.33;F224

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