我国上市银行董事会特征与经营绩效的相关性研究

发布时间：2018-05-24 12:48

本文选题：商业银行 + 董事会特征　；参考：《华中师范大学》2014年硕士论文

【摘要】：随着我国金融改革脚步的加快和金融业的蓬勃发展,银行业为加快发展进程,自2005年以来纷纷通过上市获得融资,截止到2012年,在我国深圳和上海两市上市的商业银行已达16家,年总利润10354亿元,由此引发构建有效的董事会治理机制成为国内银行面临的首要问题。现有的公司治理理论认为,有效的董事会治理能够显著提高企业经营绩效；国内外众多学者用董事会特征作为衡量董事会治理有效性的指标,对其与公司经营绩效之间的关系进行的大量实证研究,研究结果同样表明,有效的董事会治理与经营绩效之间存在一定的相关关系。为了验证已有的研究结论在我国银行业的具体适用性,本文以我国上市银行为样本,对我国银行董事会治理和银行业绩之间的关系进行了研究。全文由五大部分组成：第一部分为导论,主要介绍研究背景和意义,研究内容及方法,并对相关文献进行了综述。第二部分是理论解读,首先是对董事会特征衡量体系以及银行绩效评价的主要指标进行了说明；其次是阐述了董事会特征与公司绩效关系的理论,为第四部分的研究假设奠定理论基础。第三部分是对我国上市银行董事会特征和经营绩效现状进行分析,为第四部分的研究假设奠定现实基础。第四部分为全文的核心,是实证研究部分,首先在现有理论和我国实际的基础上,提出研究假设；其次选取我国14家上市银行为样本,以其在2008-2012年间的数据为依据,在进行了描述性统计分析的基础上,以基本每股收益、不良贷款率、存贷比作为因变量,以董事会规模、独立董事比例、专业委员会数量、独立董事平均津贴、董事会会议次数、董事会持股比例、董事平均年龄等九个变量为自变量,以资产规模的对数为控制变量,构建了回归模型,并运用SPSS工具进行了实证分析。第五部分是研究结论和政策建议,一方面对第四部分的实证分析给出相应的结论；另一方面根据有关的结论对进一步完善我国银行董事会治理机制提出了相应的建议；最后总结了本文研究中存在的不足及今后的研究展望。
[Abstract]:With the acceleration of the pace of financial reform and the vigorous development of the financial industry in China, the banking industry, in order to speed up the process of development, has obtained financing through listing since 2005, until 2012. There are 16 commercial banks listed in Shenzhen and Shanghai, with a total annual profit of 1.0354 trillion yuan, which leads to the establishment of an effective governance mechanism of the board of directors. The existing corporate governance theory holds that effective board governance can significantly improve the business performance of enterprises; many scholars at home and abroad use the characteristics of the board of directors as indicators to measure the effectiveness of board governance. A large number of empirical studies have been conducted on the relationship between corporate performance and corporate performance. The results also show that there is a certain correlation between effective board governance and business performance. In order to verify the applicability of the existing research conclusions in China's banking industry, this paper studies the relationship between the governance of the board of directors and the performance of banks in China, taking the listed banks in China as a sample. The paper is composed of five parts: the first part is an introduction, mainly introduces the research background and significance, research content and methods, and summarizes the relevant literature. The second part is the theoretical interpretation, first of all, it explains the measurement system of board characteristics and the main indicators of bank performance evaluation; secondly, it expounds the theory of the relationship between board characteristics and corporate performance. It lays a theoretical foundation for the fourth part of the research hypothesis. The third part is the analysis of the characteristics of the board of directors and the operating performance of listed banks in China, which lays a realistic foundation for the fourth part of the research hypothesis. The fourth part is the core of the thesis, which is the empirical research part. Firstly, it puts forward the research hypothesis on the basis of the existing theory and the reality of our country. Secondly, it selects 14 listed banks in our country as the sample, based on the data from 2008 to 2012. On the basis of descriptive statistical analysis, taking the basic earnings per share, non-performing loan ratio, deposit / loan ratio as dependent variables, the size of the board of directors, the proportion of independent directors, the number of professional committees, the average allowance of independent directors, Nine variables, such as the number of board meetings, the proportion of board holding shares and the average age of directors, are taken as independent variables, and the logarithm of asset size is taken as the controlling variable. The regression model is constructed, and the empirical analysis is carried out by using SPSS tool. The fifth part is the research conclusions and policy recommendations, on the one hand, the empirical analysis of the fourth part of the corresponding conclusions, on the other hand, according to the relevant conclusions to further improve the governance mechanism of the board of directors of China's banks. Finally, this paper summarizes the shortcomings of this study and future research prospects.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F271

【参考文献】