上市银行无风险资产盈利能力及其影响因素研究

发布时间：2018-01-26 19:59

本文关键词： 上市银行风险资产盈利能力无风险资产收益率　出处：《合肥工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：盈利能力是商业银行生存和发展的基础，梳理以往文献常用来衡量盈利能力的指标主要有净资产收益率、资产回报率、净利息收益率等，但这些盈利能力衡量指标都不能全面反映银行风险这一特性。本文研究商业银行风险资产评估和无风险资产盈利能力及其影响因素，对我国商业银行持续和稳健发展具有重要的理论与实践意义。本文在分析风险资产的构成和计量方法的基础上界定了无风险资产盈利能力，对传统盈利能力指标进行调整，，并定义无风险资产收益率作为上市银行无风险资产盈利能力衡量指标。本文以2005年至2012年5家大型上市国有控股银行和11家上市股份制银行为研究对象，采用了商业银行盈利能力分析中较具有权威的Berger (1995)和Dec-kuntHuizingal (1999)建立的回归模型，从宏观和微观两个方面对无风险资产盈利能力的影响因素进行了实证分析，实证分析结果表明，资本充足率和成本收入比与上市银行无风险资产盈利能力负相关；资产规模和手续费及佣金占比与上市银行无风险资产盈利能力正相关。并将上市银行分为上市国有控股银行和上市股份制银行两组对其无风险资产盈利能力和影响因素进行了实证分析，并对实证结果进行差异性比较，分析差异性原因，针对性的提出政策建议。
[Abstract]:Profitability is the basis of the survival and development of commercial banks, combing the past literature often used to measure profitability indicators are mainly net return on assets, return on assets, net interest rate and so on. However, these indicators of profitability can not fully reflect the characteristics of bank risk. This paper studies commercial banks risk asset evaluation and risk-free assets profitability and its influencing factors. It has important theoretical and practical significance for the sustained and steady development of commercial banks in China. This paper defines the profitability of risk-free assets on the basis of analyzing the composition and measurement methods of risk assets, and adjusts the traditional profitability index. The risk-free return rate is defined as a measure of the profitability of risk-free assets of listed banks. This paper focuses on 5 large listed state-owned holding banks and 11 listed joint-stock banks from 2005 to 2012. The object. The regression models established by Berger 1995 and Dec-kuntHuizingal 1999, which are more authoritative in the analysis of profitability of commercial banks, are adopted. From the macro and micro aspects of the risk-free assets profitability of the empirical analysis of the factors, empirical analysis results show. Capital adequacy ratio and cost-income ratio are negatively correlated with the profitability of risk-free assets of listed banks; The ratio of asset size, handling fee and commission is positively related to the profitability of risk-free assets of listed banks. The listed banks are divided into two groups of listed state-owned holding banks and listed joint-stock banks. The factors of response are analyzed empirically. And the empirical results of the difference comparison, analysis of the reasons for differences, targeted policy recommendations.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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