本文選題：商業(yè)銀行　切入點(diǎn)：資本結(jié)構(gòu)　出處：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2013年碩士論文

【摘要】：企業(yè)的資本結(jié)構(gòu)是指企業(yè)各種資本的價(jià)值構(gòu)成和比例關(guān)系，它集中體現(xiàn)了企業(yè)相關(guān)利益者間的權(quán)利與義務(wù)。對(duì)于企業(yè)而言，資本構(gòu)成直接影響企業(yè)的經(jīng)營與發(fā)展�，F(xiàn)代公司財(cái)務(wù)理論表明，企業(yè)的資本結(jié)構(gòu)決定了企業(yè)的融資成本，同時(shí)由于債權(quán)人和股東對(duì)公司的控制權(quán)問題，資本結(jié)構(gòu)最終決定企業(yè)的價(jià)值和所處的風(fēng)險(xiǎn)水平，影響公司的績效。確定合理的資本結(jié)構(gòu)有利于企業(yè)健康、持續(xù)、高效發(fā)展。資本結(jié)構(gòu)理論認(rèn)為，企業(yè)的資本結(jié)構(gòu)對(duì)于其經(jīng)營績效有兩方面的影響:一方面，資本結(jié)構(gòu)直接影響其融資成本和融資風(fēng)險(xiǎn);另一方面，企業(yè)的資本結(jié)構(gòu)，尤其是股權(quán)結(jié)構(gòu)決定了其治理結(jié)構(gòu)，而不同的治理結(jié)構(gòu)又會(huì)影響企業(yè)的經(jīng)營績效。 商業(yè)銀行是經(jīng)營貨幣商品的特殊企業(yè)，其資本結(jié)構(gòu)具有特殊性，商業(yè)銀行除了產(chǎn)權(quán)資本外，，還可擁有一定比例的非產(chǎn)權(quán)資本，既債務(wù)資本。因此其資本結(jié)構(gòu)對(duì)經(jīng)營績效的影響也具有與一般工商企業(yè)不同的特殊性。資本是商業(yè)銀行經(jīng)營的基礎(chǔ)和風(fēng)險(xiǎn)保證，銀行的資本結(jié)構(gòu)對(duì)于實(shí)現(xiàn)商業(yè)銀行的財(cái)務(wù)目標(biāo)和穩(wěn)健經(jīng)營起著至關(guān)重要的作用。對(duì)于商業(yè)銀行資本結(jié)構(gòu)與經(jīng)營績效關(guān)系問題的研究，不僅可以從資本結(jié)構(gòu)角度出發(fā)找出提高我國商業(yè)銀行經(jīng)營績效的途徑和適宜采取的措施，從而提升商業(yè)銀行的經(jīng)營效率和競爭力，而且還可以為進(jìn)一步有效推進(jìn)金融體制的改革，促進(jìn)中國銀行業(yè)的健康、高效發(fā)展提供合理的依據(jù)和相應(yīng)的政策建議。 本文從商業(yè)銀行經(jīng)營原則中的盈利性與安全性角度出發(fā)來衡量商業(yè)銀行的經(jīng)營績效，并根據(jù)《巴塞爾協(xié)議》定義的商業(yè)銀行資本，探討商業(yè)銀行的資本結(jié)構(gòu)對(duì)其經(jīng)營績效產(chǎn)生的影響。商業(yè)銀行資本結(jié)構(gòu)主要通過兩種途徑對(duì)其經(jīng)營績效產(chǎn)生影響:一種是通過影響商業(yè)銀行的資本成本直接影響其經(jīng)營績效，另一種是通過影響公司治理結(jié)構(gòu)間接的影響其經(jīng)營績效。 文章首先對(duì)本文研究涉及的理論基礎(chǔ)進(jìn)行了綜述，回顧了國內(nèi)外相關(guān)文獻(xiàn)的主要內(nèi)容，對(duì)銀行資本結(jié)構(gòu)與經(jīng)營績效間的關(guān)系進(jìn)行了理論分析。接著從我國商業(yè)銀行經(jīng)營績效和資本結(jié)構(gòu)的現(xiàn)狀出發(fā)，簡要分析了目前存在的缺陷和不足。然后在此基礎(chǔ)上，利用我國10家商業(yè)銀行2002年一2011年的面板數(shù)據(jù)，建立多元線性回歸模型，用SPSS軟件進(jìn)行統(tǒng)計(jì)分析，通過回歸結(jié)果探討商業(yè)銀行資本結(jié)構(gòu)對(duì)經(jīng)營績效的影響。用總資產(chǎn)收益率作為商業(yè)銀行盈利能力的衡量依據(jù)，用不良貸款率作為資產(chǎn)質(zhì)量管理能力的衡量依據(jù)。最后，結(jié)合我國商業(yè)銀行資本結(jié)構(gòu)的現(xiàn)狀與實(shí)證分析所得到的結(jié)果，提出優(yōu)化我國商業(yè)銀行資本結(jié)構(gòu)及提高商業(yè)銀行經(jīng)營績效的政策建議。
[Abstract]:The capital structure of an enterprise refers to the value composition and proportion relationship of various kinds of capital of an enterprise, which embodies the rights and obligations among the relevant stakeholders of the enterprise. The modern corporate financial theory shows that the capital structure of the enterprise determines the financing cost of the enterprise, and at the same time, because of the problem of the creditor and shareholder's control over the company, the modern corporate finance theory shows that the capital structure determines the financing cost of the enterprise. The capital structure ultimately determines the value and the risk level of the enterprise, and affects the performance of the company. It is beneficial to the healthy, sustainable and efficient development of the enterprise to determine the reasonable capital structure. The capital structure of an enterprise has two influences on its operating performance: on the one hand, the capital structure directly affects its financing cost and financing risk; on the other hand, the capital structure of an enterprise, especially the equity structure, determines its governance structure. And the different governance structure will affect the business performance of the enterprise. Commercial banks are special enterprises dealing with monetary commodities, and their capital structure is special. In addition to property capital, commercial banks can also have a certain proportion of non-property capital. Therefore, the influence of capital structure on business performance is different from that of general business enterprises. Capital is the foundation and risk guarantee of commercial banks. The capital structure of the bank plays an important role in the realization of the financial goal and steady operation of the commercial bank, and the study on the relationship between the capital structure and the operating performance of the commercial bank. Not only can we find out the ways and measures to improve the management performance of commercial banks in China from the perspective of capital structure, so as to enhance the operational efficiency and competitiveness of commercial banks. It can also provide reasonable basis and corresponding policy advice for further promoting the reform of financial system, promoting the healthy and efficient development of China's banking industry. This paper measures the performance of commercial banks from the point of view of profitability and security in the principles of commercial banks' operation, and defines the capital of commercial banks according to the Basel Accord. This paper probes into the influence of the capital structure of commercial banks on their operating performance. The capital structure of commercial banks mainly affects their operating performance through two ways: one is the direct influence on their operating performance by influencing the capital cost of commercial banks. The other is through the influence of corporate governance structure indirectly affect its business performance. First of all, the theoretical basis of this study is summarized, and the main contents of relevant literature at home and abroad are reviewed. This paper makes a theoretical analysis of the relationship between the capital structure and the operating performance of the banks, and then, starting from the present situation of the management performance and capital structure of the commercial banks in China, briefly analyzes the defects and deficiencies existing at present. Using panel data of 10 commercial banks in China from 2002 to 2011, a multivariate linear regression model is established, and the statistical analysis is carried out with SPSS software. This paper discusses the influence of capital structure of commercial banks on business performance through regression results. The total return rate of assets is used as the basis for measuring commercial banks' profitability, and the ratio of non-performing loans as the basis for measuring asset quality management ability. Finally, Based on the present situation of the capital structure of Chinese commercial banks and the results of empirical analysis, the paper puts forward some policy suggestions on optimizing the capital structure of Chinese commercial banks and improving the management performance of commercial banks.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.33

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