本文關(guān)鍵詞： 上市股份制商業(yè)銀行 銀行資本構(gòu)成 績(jī)效 巴塞爾協(xié)議　出處：《安徽大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：我國(guó)銀行業(yè)準(zhǔn)入門檻的降低,引發(fā)銀行業(yè)競(jìng)爭(zhēng)加劇、銀行績(jī)效下降等問題,商業(yè)銀行資本構(gòu)成的優(yōu)化則有益于資本成本的降低、節(jié)稅效應(yīng)的增加、降低銀行經(jīng)營(yíng)風(fēng)險(xiǎn)、提高資本充足率和提高銀行經(jīng)營(yíng)績(jī)效,而且能夠提高銀行的公司治理水平,有利于代理成本的降低。因此,為了更好地優(yōu)化上市股份制商業(yè)銀行的資本構(gòu)成,本文從理論分析與實(shí)證分析兩方面去探究銀行資本構(gòu)成對(duì)上市股份制商業(yè)銀行績(jī)效產(chǎn)生的影響。首先,基于銀行業(yè)競(jìng)爭(zhēng)日趨激烈和商業(yè)銀行股份制改革的大背景下,研究資本構(gòu)成對(duì)商業(yè)銀行和實(shí)體經(jīng)濟(jì)的重要意義,接著從一級(jí)資本治理效應(yīng)和二級(jí)資本治理效應(yīng)兩個(gè)方面對(duì)國(guó)內(nèi)外文獻(xiàn)綜述進(jìn)行介紹。其次,在界定資本構(gòu)成內(nèi)涵和商業(yè)銀行經(jīng)營(yíng)績(jī)效內(nèi)涵的基礎(chǔ)上,介紹了資本構(gòu)成對(duì)績(jī)效影響的理論依據(jù)。最后,從機(jī)理分析與實(shí)證分析兩方面得出資本構(gòu)成對(duì)績(jī)效的影響。機(jī)理分析得出如下結(jié)果。第一,銀行資本的不足導(dǎo)致商業(yè)銀行減持高風(fēng)險(xiǎn)資產(chǎn),進(jìn)而降低銀行盈利性,導(dǎo)致績(jī)效下降;第二,股權(quán)集中度很高時(shí),代理成本的增加降低績(jī)效,相對(duì)集中的股權(quán)集中度降低了代理成本,促進(jìn)了績(jī)效的提高;第三,股東持股目的不同導(dǎo)致了不同的治理效應(yīng),國(guó)有股東的主要持股目的是宏觀調(diào)控,其治理效應(yīng)可能會(huì)降低績(jī)效,法人股東的持股目的是獲得收益,其治理效應(yīng)提高了績(jī)效,社會(huì)公眾股的持股目的是投機(jī),其治理效應(yīng)提高了績(jī)效;第四,內(nèi)源融資減少銀行資金的使用限制并降低了資本成本,從而提高了績(jī)效;第五,二級(jí)資本帶來節(jié)稅效應(yīng)并提高了資本充足率,從而提升了績(jī)效。實(shí)證部分選取了 2011年到2015年8家上市股份制商業(yè)銀行的面板數(shù)據(jù)進(jìn)行研究,根據(jù)實(shí)證結(jié)果得出如下結(jié)論。第一,上市股份制商業(yè)銀行的二級(jí)資本占總資本的比例與其經(jīng)營(yíng)績(jī)效呈顯著正相關(guān)的關(guān)系;第二,上市股份制商業(yè)銀行的前十大股東持股比例與商業(yè)銀行經(jīng)營(yíng)績(jī)效呈非顯著正相關(guān)關(guān)系;第三,上市股份制商業(yè)銀行的第一大股東持股比例與其經(jīng)營(yíng)績(jī)效呈負(fù)相關(guān)關(guān)系,并且是非顯著的;第四,上市股份制商業(yè)銀行的第一大股東性質(zhì)與其經(jīng)營(yíng)績(jī)效呈非顯著正相關(guān)關(guān)系;第五,上市股份制商業(yè)銀行的資本充足率與其績(jī)效呈非顯著負(fù)相關(guān)關(guān)系。
[Abstract]:The lowering of the entry threshold of China's banking industry leads to the intensification of banking competition and the decline of bank performance. The optimization of capital composition of commercial banks is beneficial to the reduction of capital cost and the increase of tax saving effect. Reduce the risk of bank management, improve the capital adequacy ratio and improve the bank performance, and can improve the level of corporate governance of the bank, which is conducive to the reduction of agency costs. In order to better optimize the capital composition of listed joint-stock commercial banks, this paper explores the impact of bank capital composition on the performance of listed joint-stock commercial banks from two aspects: theoretical analysis and empirical analysis. Based on the increasingly fierce competition in the banking industry and the reform of the joint-stock system of commercial banks, the importance of capital composition to commercial banks and the real economy is studied. Then from the first class capital governance effect and the second level capital governance effect of domestic and foreign literature review is introduced. Secondly, on the basis of defining the connotation of capital composition and commercial bank operating performance connotation. This paper introduces the theoretical basis of the impact of capital composition on performance. Finally, from the mechanism analysis and empirical analysis of the impact of capital composition on performance. The results of mechanism analysis are as follows. First. The shortage of bank capital causes commercial banks to reduce their holdings of high-risk assets, thereby reducing the profitability of banks, resulting in a decline in performance; Second, when the ownership concentration is very high, the increase of agency cost reduces the performance, and the relatively centralized ownership concentration reduces the agency cost and promotes the improvement of performance. Third, different objectives of shareholders lead to different governance effects. The main purpose of state-owned shareholders is macro-control, its governance effect may reduce performance, the purpose of corporate shareholders is to obtain income. The governance effect improves the performance, the purpose of the public stock ownership is speculation, and the governance effect improves the performance. In 4th, endogenous financing reduced the use of bank funds and reduced the cost of capital, thus improving performance; In 5th, Tier 2 capital had a tax-saving effect and increased capital adequacy ratio. The empirical part selects the panel data of 8 listed joint-stock commercial banks from 2011 to 2015, and draws the following conclusions according to the empirical results. The ratio of secondary capital to total capital of listed joint-stock commercial banks is significantly positively related to their operating performance. Secondly, the proportion of the top ten shareholders of the listed joint-stock commercial banks has no significant positive correlation with the performance of the commercial banks. Third, the proportion of the largest shareholders in the listed joint-stock commercial banks is negatively related to their operating performance, and is not significant. In 4th, the nature of the largest shareholder of the listed joint-stock commercial banks was not significantly positively correlated with their operating performance; In 5th, the capital adequacy ratio of listed joint-stock commercial banks was negatively correlated with their performance.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.33;F830.42

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