中外商业银行盈利能力的比较研究

发布时间：2018-01-15 20:15

本文关键词：中外商业银行盈利能力的比较研究　出处：《上海交通大学》2013年硕士论文　论文类型：学位论文

【摘要】：我国商业银行的高盈利水平引起人们的关注，究竟是什么原因导致我国的商业银行获取了高额的净利润？本文通过分析商业银行的基本业务和基本损益项，选取了一系列与商业银行盈利相关的比率指标，并把其中的资产收益率作为核心指标，，建立起商业银行资产收益率与其他各项指标之间的简要关系模型。通过选取七个主要发达国家和六个经济转型国家作为两个比较组，本文将各比较组国家商业银行与我国商业银行就所选取的系列盈利相关比率指标进行逐项的比较研究。研究中所选取的商业银行盈利相关指标包括资产收益率、权益乘数、净资产收益率、净利差和净息差、非利息净收入占比、成本收入比、收入净利率、生息资产占比、行业利润GDP占比、资产GDP比、资产减值损失资产总额比等，各项指标的时间跨度最长为30年以上。研究发现导致我国商业银行高盈利水平的主要成因来自较高的资产收益率，而较高的资产收益率主要源自较低的成本收入比和资产减值损失率，其次才是在各比较国家中相对较高的净息差水平。在比较研究过程中还发现，我国商业银行的净息差水平普遍低于所有被比较的经济转轨国家和个别发达国家，这说明仅把我国商业银行的高盈利归因于高息差是不充分的。此外，本文还揭示了我国商业银行的高额利润除了由于较高的资产收益率外，还由于近年来远高于GDP增速的资产规模增速，而这与我国近年来较为宽松的货币政策密切相关。最后，本文根据所建立的商业银行资产收益率与其他各项盈利相关指标的简要关系模型，对我国商业银行盈利前景进行展望，并提出发展的建议，同时指出该模型既可作为商业银行资产收益率的预测模型，也可作为商业银行选择发展策略路径的工具。
[Abstract]:The high profit level of commercial banks in our country has aroused people's attention. What causes the commercial banks in our country to obtain high net profits? By analyzing the basic business and basic profit and loss items of commercial banks, this paper selects a series of ratio indicators related to the profitability of commercial banks, and takes the rate of return on assets as the core index. A brief relationship model between the return rate of assets of commercial banks and other indicators is established. Seven major developed countries and six countries with economies in transition were selected as the two comparison groups. In this paper, the commercial banks of each group of countries and commercial banks of our country will be selected to select a series of profit correlation ratio index comparative study. The commercial bank profitability related indicators selected in the study, including the return on assets. Equity multiplier, net return on assets, net interest margin and net interest margin, non-interest net income ratio, cost-income ratio, income net interest rate, interest-bearing assets ratio, industry profit GDP ratio, asset GDP ratio. The time span of each index is more than 30 years. It is found that the main cause of the high profitability of commercial banks in China comes from the higher return on assets, while the higher return on assets mainly comes from the lower cost-income ratio and the loss rate of impairment of assets. The second is the relatively high level of net interest margin in each comparative country. In the process of comparative study, it is also found that the level of net interest margin of commercial banks in China is generally lower than that of all the comparative economies in transition countries and individual developed countries. This shows that it is not sufficient to attribute the high profits of Chinese commercial banks to the high interest margin. In addition, this paper also reveals that the high profits of commercial banks in China are due to the higher return on assets. It is also due to asset growth, which has been much higher than GDP growth in recent years, which is closely linked to China's looser monetary policy in recent years. Finally, according to the established commercial bank asset return rate and other profit related indicators of the brief relationship model, the prospects of commercial banks in China, and put forward suggestions for development. It is also pointed out that this model can be used not only as a forecasting model for the return on assets of commercial banks, but also as a tool for commercial banks to choose the path of development strategy.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33;F830.42

【参考文献】