南平地区农村信用联社绩效评价及其影响因素实证研究

发布时间：2018-03-31 12:13

本文选题：农村信用联社　切入点：经营绩效评价　出处：《福建农林大学》2017年硕士论文

【摘要】：2003年以来,新一轮农村信用社改革在全国各地有序推开,至今取得了较大的成效。主要体现在核销了不良资产,提高了资本充足率、经营管理效率以及加大了支农服务功能。但与国有四大银行以及本地区其他商业银行相比,仍然存在一些不足,比如不良率仍然较高,支农力度不足,经营效率不高影响了农村信用社的支农力度和可持续发展。农村信用社作为支农主力军,自成立以来一直就承担着为"三农"服务的重任。因此,建立一个绩效优良的农村信用社并以此促进农村经济的发展具有十分重要的意义。作为特殊的金融机构,其改革成效与发展质量关乎我国农村经济、农业、农户的发展以及农村金融体系的安全与稳定,因此有必要对农村信用社的经营绩效进行深入研究和评价,为农村信用社的可持续发展以及加大支农力度献计献策。本研究拟从贷款质量状况、支农服务状况、增收节支情况以及经营效率这四个方面对福建省南平地区农村信用联社2010-2015年的经营绩效进行实证分析。本文先采用描述性统计分析对贷款质量状况、支农服务状况以及增收节支情况进行纵向和横向地对比分析,从定性角度评价南平地区农村信用联社的经营绩效。接着,采用DEA模型中的CCR模型和BCC模型,以固定资产、资产总额、营业支出、贷款总额作为投入指标,以净利润作为产出指标对其经营效率进行实证分析,得出南平地区农村信用联社的经营效率有待改进的结论。并以综合效率作为因变量,选取非利息收入占收入的比重、资本充足率、资产总额、涉农贷款占比、存贷比、不良率、营业费用/营业收入以及职工人数为自变量,对其经营效率高低的影响因素进行多元线性回归分析,目的是找出最显著的影响因素,从而提出切实有效的政策建议。实证研究的结论是:资产总额、职工人数、净利润与综合效率呈正相关,营业费用/营业收入与综合效率呈负相关。可见,经营规模、人员配置以及盈利能力与综合效率正向相关,而费用占比与综合效率反向相关。
[Abstract]:Since 2003, a new round of reform of rural credit cooperatives has been launched in all parts of the country in an orderly way.It is mainly reflected in the write-off of non-performing assets, the improvement of capital adequacy ratio, the efficiency of management and the function of supporting agriculture service.However, compared with the four state-owned banks and other commercial banks in the region, there are still some shortcomings, such as the high rate of imperfection, the lack of support for agriculture and the low operating efficiency, which affect the agricultural support and sustainable development of rural credit cooperatives.As the main force supporting agriculture, rural credit cooperatives have been shouldering the important task of serving agriculture, rural areas and farmers since their establishment.Therefore, it is of great significance to establish a rural credit cooperative with good performance and promote the development of rural economy.As a special financial institution, its reform effect and development quality are related to the development of rural economy, agriculture, farmers and the security and stability of rural financial system.Therefore, it is necessary to conduct in-depth research and evaluation on the performance of rural credit cooperatives, so as to provide suggestions for the sustainable development of rural credit cooperatives and to increase support for agriculture.This study intends to make an empirical analysis of the operating performance of the Rural Credit Union in Nanping area of Fujian Province from the four aspects of loan quality, support for agriculture and service, income increase and expenditure reduction, as well as the operating efficiency of the rural credit union in Nanping area, Fujian Province from 2010 to 2015.This paper first uses descriptive statistical analysis to analyze the situation of loan quality, supporting agriculture service and increasing income and reducing expenditure vertically and horizontally, and evaluates the management performance of rural credit union in Nanping area from a qualitative point of view.Then, using the CCR model and BCC model of DEA model, taking fixed assets, total assets, operating expenses and total loans as input indicators, and taking net profit as output index, the paper makes an empirical analysis on its operating efficiency.The conclusion that the management efficiency of rural credit union in Nanping area needs to be improved.And take the comprehensive efficiency as the dependent variable, select the proportion of non-interest income in income, the capital adequacy ratio, the total assets, the proportion of agricultural loans, the ratio of deposit to loan, the bad rate, the operating expenses / operating income and the number of workers and staff as independent variables.The multivariate linear regression analysis is carried out to find out the most significant influencing factors and to put forward practical and effective policy recommendations.The conclusion of the empirical study is that the total assets, the number of employees, the net profit are positively correlated with the comprehensive efficiency, and the operating expenses / operating income are negatively correlated with the comprehensive efficiency.It can be seen that the scale of operation, staffing and profitability are positively correlated with comprehensive efficiency, while the proportion of expenses is inversely related to comprehensive efficiency.
【学位授予单位】：福建农林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.35

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