利益相关者视角下我国上市商业银行绩效评价研究

发布时间：2018-02-14 16:37

本文关键词： 利益相关者绩效评价因子分析灰色关联分析　出处：《集美大学》2017年硕士论文　论文类型：学位论文

【摘要】：当前,由于现有商业银行绩效评价体系存在着某些设计缺陷,导致实际绩效评价报告不能真实地反映银行经营过程中的某些行为和结果,同时现有的相关研究也没有较好的方法来解释这一现象。因此,本文通过利益相关者理论来解释我国商业银行绩效没有达到预期效果的原因,并构建包含风险、收益、效率和社会责任四个维度的绩效评价体系,旨在为提升我国商业银行绩效提供必要的理论支撑。本文首先从效率理论出发,通过界定效率与绩效的含义,确定本文研究的对象:我国上市商业银行绩效评价而非效率测度问题;其次,基于利益相关者理论、契约理论从理论上分析了利益相关者对于商业银行绩效评价工作的重要作用,由此确定在构建我国商业银行绩效评价体系时必须包含利益相关者层面的指标,并用社会责任类指标进行概括。然后本文以界定的商业银行绩效概念为基础,结合相关理论,从三个层次逐级筛选出25项指标,以此构成商业银行绩效评价体系的结构。需要说明的是,对于效率类指标,本文根据目前常用的做法以技术效率这一综合性很强的指标替代了各种投入产出要素,并在具体评价商业银行绩效之前先行测算出该指标的数值,因此表现在指标体系中的效率类指标仅有技术效率一个。最后,本文运用因子分析和灰色关联分析两种评价方法,对我国16家上市商业银行2010~2015年的绩效进行评价和分析,全面地解释了我国商业银行绩效及其变动的原因,为提高我国商业银行绩效水平指明了方向。通过分析,本文发现,我国商业银行绩效水平主要受到不良贷款率、净利润增长率等成长潜力因素的影响,如兴业银行、南京银行、宁波银行、北京银行和浦发银行等成长潜力较大的城市商业银行和股份制商业银行总体绩效较好,而像农业银行、中国银行等成长潜力较小的大型商业银行总体绩效较差。随后进行的趋势分析,结果表明我国商业银行整体绩效在利率市场化改革前呈上升趋势,在利率市场化改革后从新的较低起点出发继续呈上升趋势。
[Abstract]:At present, due to the existing performance evaluation system of commercial banks has some design flaws, resulting in the actual performance evaluation report can not reflect the bank management in the process of certain behaviors and results, while existing research has no better method to explain this phenomenon. Therefore, this article through the stakeholder theory to explain the performance of China commercial banks have not achieved the expected results, and build risk, income, performance evaluation system four dimensions of efficiency and social responsibility, in order to provide the necessary theoretical support for improving the performance of China's commercial banks. This paper from the efficiency theory, by defining the meaning of efficiency and performance, determine the object of this study: the evaluation of commercial the performance of listed banks in China and non efficiency problems; secondly, based on the stakeholder theory, contract theory, stakeholder analysis from theory An important role for the performance evaluation of the commercial bank, the construction in our country commercial bank performance evaluation system must include the index level of stakeholders, and summed up the social responsibility index. Then this paper defines the concept of commercial bank performance as the basis, combined with the theory, selected 25 indexes from three a hierarchy, in order to constitute the structure of the commercial bank performance evaluation system. That is, the efficiency index, according to the current commonly used indicator approach to technical efficiency which is a comprehensive strong alternative to various inputs and outputs, and before the performance of specific numerical evaluation of commercial bank first calculate the index. So the performance of the index system of efficiency index is only a technical efficiency. Finally, this paper uses factor analysis and grey correlation analysis of two kinds of evaluation methods, to our country 1 The evaluation and analysis of 6 listed commercial banks 2010~2015 performance, fully explain the performance and changes of China's commercial banks, points out the direction for improving the level of performance of commercial banks in our country. Through the analysis, this paper found that the level of performance of commercial banks in China are mainly affected by the rate of non-performing loans, net profit growth potential influence factors the growth rate, such as the Industrial Bank, Nanjing bank, Ningbo bank, Beijing bank and Shanghai Pudong Development Bank good growth potential of city commercial banks and joint-stock commercial banks and the overall performance, such as the Agricultural Bank, large commercial banks overall performance Chinese bank growth potential is small. The ensuing analysis results show that the trend. The overall performance of China's commercial banks is increasing in the interest rate market before the reform, in the market-oriented reform of interest rates from a low starting point of new continue increased. Potential.

【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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