我国信托公司绩效评价研究

发布时间：2018-04-21 02:03

本文选题：信托 + 绩效评价　；参考：《大连交通大学》2013年硕士论文

【摘要】：信托作为四大金融支柱产业之一,在我国先后经历了五次整顿,并在“一法两规”地引导下逐渐呈现又好又快地发展态势。2012年底我国信托资产达到7.47万亿元,首次超过保险业成为排名第二的金融行业。信托业高速发展的同时也产生很多问题,引起社会各界的广泛关注。然而我国专家学者对信托的理论研究滞后于实际发展,对信托的研究也多局限于发展模式,产品创新等宏观方面,对信托公司的经营绩效研究局屈指可数。藉此契机,本文将以信托理论和绩效评价理论作为理论基础,在梳理国外内文献的基础上,结合信托公司自身经营特点,建立绩效评价指标体系,利用因子分析法,选取我国48家信托公司作为样本,对此进行实证研究,由此得出结论：在我国大型和中型规模的信托公司经营绩效普遍好于小型规模公司,其中排名前三的信托公司分别是中融信托,渤海信托和中海信托。最后分别对提取的四个公共因子和综合得分进行评价并且给出我国信托公司未来发展的对策建议。本文主要包括以下五部分内容：第一部分是绪论,主要介绍了本文的研究背景和思路。第二部分首先介绍了信托理论相关知识,然后对绩效评价理论进行整理并进行了评述,此外还梳理了大量国内外文献。第三部分是我国信托公司绩效评价指标体系的构建,分别从盈利能力,资产质量,经营增长,偿债能力四个方面选取指标建立指标体系。第四部分是我国信托公司绩效评价的实证研究,以我国48家信托公司作为研究样本,采用因子分析法,提取出4个公共因子并且计算出每家信托公司每个公共因子的得分和综合得分。第五部分是实证研究结论及其延伸,依据上文实证研究结果,结合公司的规模和是否上市分别对公共因子得分和综合得分进行分析并对我国信托未来发展提出对策与建议。文章的最后阐述了本文的研究局限和进一步研究的展望。
[Abstract]:Trust, as one of the four major financial pillar industries, has undergone five rectifications in China, and has gradually developed well and rapidly under the guidance of "one Law and two rules." at the end of 2012, the trust assets of our country reached 7.47 trillion yuan. For the first time, overtook the insurance industry as the second largest financial sector. With the rapid development of the trust industry, there are also many problems. However, the theoretical research on trust lags behind the actual development, and the research on trust is limited to the development model, product innovation and so on. Taking this opportunity, this paper takes trust theory and performance evaluation theory as the theoretical basis, on the basis of combing the foreign literature, combining the management characteristics of the trust company, establishing the performance evaluation index system, using factor analysis method. In this paper, 48 trust companies in China are selected as samples, and the empirical study is carried out. The conclusion is that the operating performance of large and medium-sized trust companies in China is generally better than that of small scale companies. One of the top three trust companies are Zhongrong Trust, Bohai Trust and China Shipping Trust. Finally, the paper evaluates the four public factors and the comprehensive scores and gives the countermeasures and suggestions for the future development of the trust companies in China. This paper includes the following five parts: the first part is the introduction, mainly introduces the research background and ideas. The second part firstly introduces the relevant knowledge of trust theory, then collates and reviews the theory of performance evaluation, in addition to combing a large number of domestic and foreign literature. The third part is the construction of the performance evaluation index system of the trust company in China. The index system is established from four aspects: profitability, asset quality, management growth and solvency. The fourth part is the empirical research on the performance evaluation of trust companies in China. Taking 48 trust companies as the research sample, the paper adopts factor analysis method. Extract 4 common factors and calculate the score and synthesis score of each common factor of each trust company. The fifth part is the conclusion of empirical research and its extension, according to the above empirical research results, combined with the size of the company and whether listed to analyze the public factor score and comprehensive score, and put forward countermeasures and suggestions for the future development of trust in China. At the end of the paper, the limitations of this paper and the prospects for further research are described.
【学位授予单位】：大连交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.49

【参考文献】