上市商业银行收入结构对盈利能力影响研究

发布时间：2018-03-23 12:13

本文选题：商业银行　切入点：收入结构　出处：《内蒙古大学》2017年硕士论文

【摘要】：随着金融改革逐渐深入,金融市场竞争愈发激烈,上市商业银行收入结构也正在逐渐发生变化。这主要体现在收入结构整体变化,以及收入结构内部利息净收入结构、非利息净收入结构变化上。横向对比不同上市商业银行的收入结构可以发现,国有控股上市商业银行与股份制上市商业银行的收入结构存在较大的差异;纵向对比收入结构则发现,随着时间的推移收入结构中非利息净收入占比正在逐渐增加,而利息净收入占比则出现缓慢下降趋势。收入结构在时间序列上发生的变化以及在横截面上产生的差异,将会对上市商业银行盈利能力产生怎样的影响,成为目前银行业亟待解决的课题。本文根据上市商业银行的资产规模和特点,将其分为国有控股上市商业银行和股份制上市商业银行两类。首先,利用客户贷款及垫款利息净收入与债券投资利息净收入之比量化利息净收入结构变化、手续费及佣金净收入与投资损益之比量化非利息净收入结构变化、利息净收入与非利息净收入之比量化收入结构;其次,使用规范分析和实证分析两种研究方法,研究收入结构对银行盈利能力影响。最后,依据回归分析结果,同时结合两类不同上市商业银行的特质,针对上市商业银行收入结构的特点,提出能够有效提升银行盈利能力的建议。经研究发现,收入结构组成部分中:利息净收入结构越集中,越可以显著提高上市商业银行盈利能力;而非利息净收入结构越趋向于分散化,则会对上市商业银行盈利能力产生积极作用。上市商业银行收入结构整体变动趋向于分散化,即非利息净收入占比增加。综上,上市商业银行应该通过优化贷款质量,完善吸收存款体系,提高利息净收入结构的集中度,同时,积极研发创新型金融产品,在满足客户个性化服务的同时提高非利息净收入占比,从而提高银行的盈利能力。
[Abstract]:With the deepening of the financial reform, the competition in the financial market is becoming more and more intense, and the income structure of listed commercial banks is also gradually changing. This is mainly reflected in the overall change of the income structure and the net income structure of interest within the income structure. Comparing the income structure of different listed commercial banks, we can find that there are great differences between state-owned holding listed commercial banks and joint-stock listed commercial banks. The vertical comparison of income structure shows that over time, the proportion of non-interest net income of income structure is gradually increasing. However, the proportion of net income of interest is declining slowly. The change of income structure in time series and the difference in cross section will affect the profitability of listed commercial banks. According to the assets scale and characteristics of listed commercial banks, this paper divides them into two categories: state-owned holding listed commercial banks and joint-stock listed commercial banks. Using the ratio of net income of interest on customer loans and advances to net income of interest on bonds the change of net income structure of interest on quantification of net income of interest, net income of commission and commission and ratio of net income of commission to profit or loss of investment, change of structure of net income of non-interest, The ratio of net interest income to non-interest net income quantifies the income structure. Secondly, we use normative analysis and empirical analysis to study the influence of income structure on the profitability of banks. Finally, according to the results of regression analysis, At the same time, according to the characteristics of the income structure of the listed commercial banks and the characteristics of the two different types of listed commercial banks, the paper puts forward some suggestions that can effectively enhance the profitability of the banks. In the component of income structure, the more concentrated the net income structure of interest is, the more significantly the profitability of listed commercial banks can be improved, while the more decentralized the net income structure of non-interest is, This will have a positive effect on the profitability of listed commercial banks. The overall change in the income structure of listed commercial banks tends to be decentralized, that is, the proportion of non-interest net income is increasing. In summary, listed commercial banks should optimize the quality of loans. At the same time, we should develop innovative financial products actively, improve the proportion of non-interest net income while satisfying the individualized service of customers, so as to improve the profitability of banks.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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