本文選題：商業(yè)銀行 + 盈利能力�。� 參考：《西南財經(jīng)大學(xué)》2012年碩士論文

【摘要】：面對逐漸全球化的中國金融市場和日益激烈的行業(yè)競爭,如何提高商業(yè)銀行的盈利能力已成為各大行必須積極思考的問題。隨著改革的不斷深化,中國商業(yè)銀行進入一個全新的整合發(fā)展時期,在這段時期內(nèi)如果能夠抓住機會,走出特色化發(fā)展路徑,將會成為銀行業(yè)的風(fēng)向標(biāo)。因此,不論是理論界還是實務(wù)界,已有大量文獻對中國商業(yè)銀行的盈利能力進行探討。但現(xiàn)有文獻大多以總資產(chǎn)收益率來衡量銀行的盈利能力,研究資本充足情況、資產(chǎn)質(zhì)量、資產(chǎn)負(fù)債結(jié)構(gòu)等因素對銀行盈利能力的影響,未能準(zhǔn)確反映該銀行的發(fā)展?jié)撡|(zhì)及可能的風(fēng)險,也未能從整個市場經(jīng)濟的角度來明晰銀行的改革方向。 本文基于中國商業(yè)銀行股份制改革及利率市場化改革的背景,以20家商業(yè)銀行2005年—2010年的數(shù)據(jù)為樣本,對中國商業(yè)銀行目前的盈利狀況進行評估,并分析其影響因素。本文主要分為五大部分：第一章闡述了商業(yè)銀行改革的現(xiàn)狀和研究其盈利能力的現(xiàn)實意義。第二章從商業(yè)銀行盈利能力評價研究、商業(yè)銀行盈利能力影響因素研究兩個方面,對現(xiàn)有的文獻進行總結(jié)性地歸納與概括。第三章是理論分析部分,在進一步明確商業(yè)銀行盈利能力概念和衡量方式的基礎(chǔ)上,從宏觀、中觀、微觀三個方面分析了影響其盈利能力的因素,并提出了本文的研究假設(shè)。第四章是實證分析部分,主要分為兩部分,第一部分對文章的被解釋變量進行重新測度,即選用10個財務(wù)指標(biāo)進行因子分析,得出20家商業(yè)銀行的綜合盈利能力分?jǐn)?shù)及排名；第二部分以國內(nèi)生產(chǎn)總值增長率作為宏觀經(jīng)濟環(huán)境的替代變量,以存款準(zhǔn)備金率作為中觀貨幣政策的替代變量,以股權(quán)集中度、國有股占比、外資股占比作為微觀股權(quán)結(jié)構(gòu)的替代變量,建立多元回歸模型,分析宏觀經(jīng)濟環(huán)境、中觀貨幣政策、微觀股權(quán)結(jié)構(gòu)三個因素對商業(yè)銀行綜合盈利能力的影響。在進一步論證以前研究結(jié)果的基礎(chǔ)上,本文的實證結(jié)果表明,GDP增長率越高、存款準(zhǔn)備金率越高,商業(yè)銀行的盈利能力越強；公司股權(quán)結(jié)構(gòu)越分散,商業(yè)銀行的盈利能力越強；國家持股比例越高,商業(yè)銀行的盈利能力越弱；外資持股比例越高,商業(yè)銀行的盈利能力就越強。第五章是對策建議和未來研究展望。 本文可能的創(chuàng)新在于從初始投入、資產(chǎn)的使用效率以及過去的經(jīng)營情況等多個方面入手,選取10個比較有代表意義的指標(biāo),得出銀行的綜合盈利能力分?jǐn)?shù),以此對商業(yè)銀行的盈利能力進行客觀、合理、全面的判斷。另外,本文所選取的解釋變量是基于中國商業(yè)銀行改革背景下提出的,并非直接可以從報表中得到的財務(wù)數(shù)據(jù),以期在解釋財務(wù)信息的同時更能反映政策引導(dǎo)、股權(quán)改制的真實作用。
[Abstract]:In the face of the increasingly globalized financial market in China and the increasingly fierce industry competition, how to improve the profitability of commercial banks has become a problem that the banks must actively consider. With the deepening of the reform, Chinese commercial banks have entered a new period of integration and development. If they can seize the opportunity and walk out of the characteristic development path, they will become the vane of the banking industry. Therefore, both theoretical and practical circles, there have been a lot of literature on the profitability of Chinese commercial banks. However, most of the existing literatures measure the profitability of banks by the rate of return on total assets, and study the influence of capital adequacy, asset quality, structure of assets and liabilities on the profitability of banks. Failed to accurately reflect the bank's development potential and possible risks, nor to clarify the direction of the bank's reform from the perspective of the market economy as a whole. Based on the background of joint-stock system reform and interest rate marketization reform of China's commercial banks, this paper takes the data of 20 commercial banks from 2005 to 2010 as a sample to evaluate the current profit situation of Chinese commercial banks and analyze its influencing factors. This paper is divided into five parts: the first chapter describes the current situation of commercial bank reform and the practical significance of studying its profitability. The second chapter summarizes and generalizes the existing literature from two aspects: the evaluation of commercial banks' profitability and the study of the influencing factors of commercial banks' profitability. The third chapter is the theoretical analysis part. On the basis of further clarifying the concept and measurement of commercial banks' profitability, the author analyzes the factors that affect the profitability of commercial banks from three aspects: macro, meso and micro, and puts forward the research hypotheses of this paper. The fourth chapter is the empirical analysis, mainly divided into two parts, the first part of the article explained variables re-measure, that is, select 10 financial indicators for factor analysis, get 20 commercial banks' comprehensive profitability score and ranking; The second part takes the GDP growth rate as the substitute variable of the macroeconomic environment, takes the reserve requirement ratio as the substitute variable of the meso-monetary policy, and takes the degree of equity concentration as the proportion of state-owned shares. As a substitute variable of micro equity structure, the foreign capital share ratio is used to establish multiple regression model, to analyze the influence of macroeconomic environment, meso monetary policy and micro equity structure on the comprehensive profitability of commercial banks. On the basis of the previous research results, the empirical results show that the higher the GDP growth rate, the higher the reserve ratio, the stronger the profitability of commercial banks, the more dispersed the corporate equity structure, the stronger the profitability of commercial banks. The higher the national shareholding ratio, the weaker the profitability of commercial banks; the higher the proportion of foreign ownership, the stronger the profitability of commercial banks. The fifth chapter is the countermeasure suggestion and the future research prospect. The possible innovation of this paper is to select 10 representative indicators from the aspects of initial input, efficiency of asset use and past operating conditions, and get the score of comprehensive profitability of banks. In this way, the profitability of commercial banks is judged objectively, reasonably and comprehensively. In addition, the explanatory variables selected in this paper are based on the background of the reform of China's commercial banks, and are not directly available from the financial statements, in order to reflect the policy guidance while explaining the financial information. The real function of equity reform.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.33;F224

【參考文獻】

相關(guān)期刊論文 前10條

1 朱盈盈;曾勇;李平;何佳;;中資銀行引進境外戰(zhàn)略投資者:背景、爭論及評述[J];管理世界;2008年01期

2 張杰;;市場化與金融控制的兩難困局:解讀新一輪國有銀行改革的績效[J];管理世界;2008年11期

3 趙昌文;楊記軍;夏秋;;中國轉(zhuǎn)型期商業(yè)銀行的公司治理與績效研究[J];管理世界;2009年07期

4 趙勇;;商業(yè)銀行股權(quán)結(jié)構(gòu)的國際比較[J];海南金融;2007年02期

5 邱兆祥;劉遠亮;;中國商業(yè)銀行信貸風(fēng)險與宏觀經(jīng)濟因素關(guān)系研究——基于2000～2009年面板數(shù)據(jù)的實證檢驗[J];廣東金融學(xué)院學(xué)報;2011年01期

6 李雙杰;管曉宇;;商業(yè)銀行盈利能力實證分析[J];經(jīng)濟師;2009年02期

7 林毅夫,李志峗;政策性負(fù)擔(dān)、道德風(fēng)險與預(yù)算軟約束[J];經(jīng)濟研究;2004年02期

8 魏煜,王麗;中國商業(yè)銀行效率研究:一種非參數(shù)的分析[J];金融研究;2000年03期

9 吳棟;周建平;;基于SFA的中國商業(yè)銀行股權(quán)結(jié)構(gòu)選擇的實證研究[J];金融研究;2007年07期

10 梁琪;張孝巖;過新偉;;中國金融市場基準(zhǔn)利率的培育——基于構(gòu)建完整基準(zhǔn)收益率曲線的實證分析[J];金融研究;2010年09期

相關(guān)博士學(xué)位論文 前1條

1 方芳;中國商業(yè)銀行盈利能力研究[D];同濟大學(xué);2005年

相關(guān)碩士學(xué)位論文 前2條

1 肖玉蘭;我國國有商業(yè)銀行盈利能力的問題研究[D];華東師范大學(xué);2007年

2 唐永潔;我國商業(yè)銀行盈利能力研究[D];西南財經(jīng)大學(xué);2010年

，

本文編號：2028593