本文選題：商業(yè)銀行　切入點：財務績效　出處：《東北石油大學》2012年碩士論文

【摘要】：隨著金融危機的爆發(fā)，商業(yè)銀行的治理風險及經(jīng)營安全性得到了廣泛地關注。治理結構作為商業(yè)銀行日常經(jīng)營運作的主體框架，對商業(yè)銀行的健康成長、發(fā)展和持續(xù)經(jīng)營發(fā)揮著重要的作用。通過對滬深兩市商業(yè)銀行治理結構與財務績效關系的理論分析和實證分析，揭示二者之間存在的聯(lián)系，為商業(yè)銀行完善治理結構改革提出相關建議，，并通過治理結構的完善改善商業(yè)銀行財務績效。文章的研究成果希望能夠為以后的研究提供數(shù)據(jù)支持和理論依據(jù)，并且為未上市商業(yè)銀行和其他金融機構完善治理結構提供參考。 文章選用了定量分析與定性分析相結合的方法。首先對國內(nèi)外學者的相關研究成果進行總結；其次，對商業(yè)銀行治理結構及商業(yè)銀行財務績效進行界定，并通過對現(xiàn)代企業(yè)管理理論的研究分析商業(yè)銀行治理結構對財務績效產(chǎn)生影響的動因；再次，根據(jù)實證研究的方法，選取治理結構與財務績效的相關指標、對指標數(shù)據(jù)進行搜集、指標的描述性統(tǒng)計、分析數(shù)據(jù)的相關性分析以及模型的建立來揭示二者之間的關系。研究結果顯示：當商業(yè)銀行股權集中程度較高時，大股東會利用手中的表決權傷害小股東的利益；商業(yè)銀行董事會規(guī)模、監(jiān)事會規(guī)模對財務績效無顯著影響；商業(yè)銀行獨立董事比例越高，其財務績效越好；商業(yè)銀行的高管人員持股比例越高，越容易引發(fā)高管過分關注短期收益，忽略商業(yè)銀行的流動性風險和長期收益，不利于其長期發(fā)展。最后，利用理論分析和實證分析結果，提出了完善商業(yè)銀行治理結構的建議。包括：適當分散股權集中度；完善獨立董事會制度；適度提高高管持股比例；完善董事會決策職能；完善監(jiān)事會監(jiān)督職能。以期提高其財務績效，降低商業(yè)銀行風險水平。
[Abstract]:With the outbreak of the financial crisis, the governance risk and management security of commercial banks have been paid more and more attention. As the main framework of commercial banks' daily operation, the governance structure has a great impact on the healthy growth of commercial banks. Development and continuing management play an important role. Through the theoretical and empirical analysis of the relationship between the governance structure and financial performance of commercial banks in Shanghai and Shenzhen stock markets, the paper reveals the relationship between the two. The research results of this paper hope to provide data support and theoretical basis for the future research, and to improve the financial performance of commercial banks through the improvement of governance structure. And for the unlisted commercial banks and other financial institutions to improve governance structure to provide reference. The article chooses the method of combining quantitative analysis and qualitative analysis. Firstly, it summarizes the relevant research results of domestic and foreign scholars; secondly, it defines the governance structure and financial performance of commercial banks. And through the modern enterprise management theory research and analysis of the commercial bank governance structure on the financial performance of the motivation; thirdly, according to the empirical research method, select governance structure and financial performance related indicators. Collecting the index data, describing the statistics of the index, analyzing the correlation analysis of the data and the establishment of the model to reveal the relationship between the two. The results show that: when the degree of equity concentration of commercial banks is high, Large shareholders will use their voting rights to harm the interests of minority shareholders; the size of the board of directors of commercial banks and the size of the board of supervisors have no significant impact on financial performance; the higher the proportion of independent directors of commercial banks, the better their financial performance; The higher the shareholding ratio of senior managers in commercial banks is, the more likely it is to cause executives to pay too much attention to short-term returns and ignore the liquidity risk and long-term income of commercial banks, which is not conducive to their long-term development. Finally, using the theoretical analysis and empirical analysis results, Some suggestions on how to improve the governance structure of commercial banks are put forward, including: the proper concentration of decentralized equity, the improvement of the independent board of directors system, the appropriate increase of the proportion of senior executives holding shares, the improvement of the decision-making function of the board of directors; Improve the supervisory function of the board of supervisors in order to improve its financial performance and reduce the risk level of commercial banks.
【學位授予單位】：東北石油大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F830.42

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