本文選題：商業(yè)銀行 + 董事會治理�。� 參考：《山西財經(jīng)大學(xué)》2012年碩士論文

【摘要】：隨著現(xiàn)代金融企業(yè)深化改革以來，我國涌現(xiàn)出一批新興的股份制商業(yè)銀行，他們的興起也不斷刺激著我國幾大國有銀行的改革與發(fā)展。在2009年初，我國五大國有商業(yè)銀行工、農(nóng)、中、建、交已全部實現(xiàn)了股份制改造并完成內(nèi)地和香港的上市。而后，構(gòu)建商業(yè)銀行有效的內(nèi)部和外部治理機制成為當(dāng)前各股份制商業(yè)銀行改革和發(fā)展面臨的首要問題之一。但由于我國商業(yè)銀行的特殊性，尤其是處于轉(zhuǎn)型經(jīng)濟(jì)的國有商業(yè)銀行在體制上具有濃厚的政府主導(dǎo)色彩，商業(yè)銀行主要依靠加強董事會的治理來提高其內(nèi)部治理的有效性。因此，董事會能否正確識別有利的內(nèi)外部環(huán)境為銀行的發(fā)展做出正確有效的決策，能否維護(hù)股東的利益以及實現(xiàn)最大的經(jīng)營績效以使銀行價值實現(xiàn)最大化，在整個競爭日益激烈的大環(huán)境來看都顯得極為重要。 本文正是基于這一背景，并結(jié)合相關(guān)文獻(xiàn)的基礎(chǔ)上，首先詮釋了商業(yè)銀行董事會治理與經(jīng)營績效相關(guān)的理論與內(nèi)涵，并對他們的測度方法和指標(biāo)的選取進(jìn)行了總結(jié)與歸納。其次，本文對我國商業(yè)銀行董事會治理與經(jīng)營績效的現(xiàn)狀進(jìn)行了分析，根據(jù)我國目前上市的16家商業(yè)銀行2008-2010年度報告，從數(shù)據(jù)和變化趨勢上總結(jié)了各商業(yè)銀行近三年的經(jīng)營狀況。再次，本文對影響我國商業(yè)銀行董事會治理與經(jīng)營績效的各個變量進(jìn)行統(tǒng)計分析與檢驗，并建立一個多元線性回歸方程，，運用SPSSl6.0軟件對我國上市商業(yè)銀行2008-2010年間相關(guān)的數(shù)據(jù)進(jìn)t檢驗和多元線性回歸分析，研究商業(yè)銀行董事會治理的六個影響因素對銀行經(jīng)營績效的相關(guān)性影響。本文的實證研究表明：董事會規(guī)模與商業(yè)銀行經(jīng)營績效負(fù)相關(guān)；獨立董事比例與總資產(chǎn)收益率負(fù)相關(guān)，與不良貸款率不相關(guān)；董事會會議次數(shù)和專業(yè)委員會設(shè)置都與商業(yè)銀行經(jīng)營績效顯著相關(guān)；董事長兩職合一與總資產(chǎn)收益率和不良貸款率都不具有明顯的相關(guān)關(guān)系；董事會持股比例與總資產(chǎn)收益率負(fù)相關(guān)，與不良貸款率正相關(guān)，相關(guān)性較弱。最后，根據(jù)實證研究的結(jié)果得出結(jié)論，并分別從獨立董事制度、董事會會議次數(shù)、專業(yè)委員會設(shè)置和董事持股比例等方面提出了改善我國商業(yè)銀行董事會治理與經(jīng)營績效的政策建議和展望。
[Abstract]:With the deepening of the reform of modern financial enterprises, a number of new joint-stock commercial banks have emerged in our country, and their rise has stimulated the reform and development of several state-owned banks in our country. In early 2009, China's five state-owned commercial banks, agriculture, construction, delivery has all realized the share-holding system transformation and completed the mainland and Hong Kong listing. Then, the construction of effective internal and external governance mechanism of commercial banks has become one of the most important problems facing the reform and development of joint-stock commercial banks. However, due to the particularity of commercial banks in China, especially the state-owned commercial banks in the transition economy have strong government-led color in the system, the commercial banks mainly rely on strengthening the governance of the board of directors to improve the effectiveness of their internal governance. Therefore, whether the board of directors can correctly identify the favorable internal and external environment to make correct and effective decisions for the development of banks, can they safeguard the interests of shareholders and achieve the maximum operating performance in order to maximize the value of banks? In the overall increasingly competitive environment, it is extremely important. This article is based on this background, and combined with the relevant literature, first of all explained the commercial bank board governance and business performance related theory and connotation, and the selection of their measurement methods and indicators were summarized and summarized. Secondly, this paper analyzes the current situation of the governance and management performance of the board of directors of Chinese commercial banks, according to the 2008-2010 annual report of 16 commercial banks listed in our country. From the data and the trend of change, summed up the business situation of each commercial bank in the past three years. Thirdly, this paper makes a statistical analysis and test on the variables that affect the governance and management performance of the board of directors of commercial banks in China, and establishes a multivariate linear regression equation. By using SPSSl6.0 software, this paper studies the correlation between the six factors of board governance of commercial banks and the operational performance of Chinese listed commercial banks from 2008 to 2010 by means of t test and multiple linear regression analysis. The empirical study shows that the size of the board of directors is negatively correlated with the performance of commercial banks, the proportion of independent directors is negatively correlated with the total return on assets, and the ratio of non-performing loans is not related to the ratio of non-performing loans. The number of board meetings and the setting up of professional committees are significantly related to the business performance of commercial banks, and there is no significant correlation between the two positions of chairman and the total return on assets and the ratio of non-performing loans. The proportion of board holding is negatively correlated with the total return on assets, and is positively correlated with the ratio of non-performing loans. Finally, according to the results of the empirical study, and from the independent director system, the number of board meetings, This paper puts forward some policy suggestions and prospects for improving the governance and management performance of the board of directors of Chinese commercial banks in terms of the setting up of professional committees and the proportion of directors holding shares.
【學(xué)位授予單位】：山西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.33

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本文編號：2103049