资本监管对商业银行财务绩效影响研究

发布时间：2018-05-11 06:35

本文选题：资本监管 + 资本充足率　；参考：《兰州大学》2013年硕士论文

【摘要】：2011年以来,商业银行年利润开始超过万亿,成为了中国盈利最高的行业,银行业的发展成为了各方热议的焦点。现阶段,我国国有商业银行逐步上市、股份制银行稳步发展、城市商业银行异军突起、外资银行大规模进入资本市场。在这样一个竞争激烈的资本市场中,资本监管压力不断增强,对监管机构也提出了新的要求。继《巴塞尔协议Ⅲ》出台后,2013年1月1日我国《商业银行资本管理办法(试行)》也开始实施,新的资本监管要求有效的控制了商业银行的资本风险,促使银行资产质量得到进一步的提高。但是,资本监管约束了商业银行的资本规模和资本结构,进而对商业银行的资本收益、资本质量和资本风险等财务绩效都带来了一定的影响。本文不仅探讨了监管部门对商业银行进行资本监管的理论动因,同时,在此基础上选取了2005年到2011年国内13家商业银行的数据,采用面板数据分析方法,探讨了资本监管对商业银行的财务绩效的影响。通过数据分析得出,资本充足率与银行收益呈负相关关系,当资本充足率提高时,会对银行的总资产收益率产生负向的冲击。资本充足率的提高挤占了用来盈利的资产份额,进而制约了商业银行的信贷行为,最终影响到商业银行的收益,拉低了商业银行的盈利能力,资本监管要求的提高,加大了对次级债券的约束,促使银行资本压力增大。同时,资本监管也有效的提升了资本质量,降低了资本风险,为商业银行的长期稳定发展提供了政策保障。文章最后,结合我国资本监管政策的实施和商业银行的经营现状提出了相关对策。
[Abstract]:Since 2011, the annual profits of commercial banks have begun to exceed trillion, becoming the most profitable industry in China, and the development of the banking industry has become the focus of heated discussion. At present, the state-owned commercial banks of our country are listed step by step, the joint-stock banks have developed steadily, the city commercial banks have suddenly emerged, and the foreign banks have entered the capital market on a large scale. In such a competitive capital market, the pressure of capital supervision is increasing, and new requirements are put forward to regulators. Following the introduction of Basel III, the measures on Capital Management of Commercial Banks (for trial implementation) began to be implemented on January 1, 2013, and the new capital supervision requirements effectively controlled the capital risks of commercial banks. To further improve the quality of bank assets. However, capital supervision constrains the capital scale and structure of commercial banks, and then has a certain impact on the financial performance of commercial banks, such as capital return, capital quality and capital risk. This paper not only discusses the theoretical reasons of the supervision of capital of commercial banks, but also selects the data of 13 domestic commercial banks from 2005 to 2011, and adopts panel data analysis method. This paper discusses the influence of capital supervision on the financial performance of commercial banks. Through the data analysis, the capital adequacy ratio is negatively related to the bank income. When the capital adequacy ratio increases, it will have a negative impact on the total return on assets of the bank. The increase of capital adequacy ratio takes up the share of assets used to make profits, which in turn restricts the credit behavior of commercial banks, finally affects the profits of commercial banks, lowers the profitability of commercial banks, and raises the requirements of capital supervision. Increased constraints on subordinated bonds, prompting banks to increase the pressure on capital. At the same time, the capital supervision also effectively improves the capital quality, reduces the capital risk, provides the policy guarantee for the commercial bank long-term stable development. Finally, combined with the implementation of China's capital supervision policy and the current situation of commercial banks, the paper puts forward the relevant countermeasures.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.2

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