發(fā)布時間：2018-09-13 13:51

【摘要】：銀行業(yè)自出現(xiàn)以來就在不斷的快速發(fā)展,銀行海外并購更是銀行發(fā)展史上的一個重要標(biāo)志,海外并購最早開始于19世紀(jì)20年代初期,在此之后銀行業(yè)先后出現(xiàn)了三次并購浪潮,對世界經(jīng)濟(jì)產(chǎn)生了較大影響,世界經(jīng)濟(jì)的不斷發(fā)展也促進(jìn)了銀行海外并購的發(fā)生。在經(jīng)濟(jì)全球化的今天,銀行間的并購已屢見不鮮,自我國實(shí)行改革開放以來,商業(yè)銀行的改革也在不斷推進(jìn),遵循“走出去”與“引進(jìn)來”相結(jié)合的策略,商業(yè)銀行自上世紀(jì)80年代開始進(jìn)行海外并購活動,通過海外并購的方式來擴(kuò)展海外市場,提高商業(yè)銀行的經(jīng)營績效。本文選擇了以中國工商銀行為例,對中國工商銀行歷年的海外并購活動進(jìn)行研究分析,探討海外并購對中國工商銀行財(cái)務(wù)績效的影響。首先,文章通過論述商業(yè)銀行海外并購相關(guān)的理論概念,為下文提供一定的理論基礎(chǔ)。其次,在對理論概念論述的基礎(chǔ)上,以中國工商銀行為例進(jìn)行案例分析。在此章節(jié)中首先對中國工商銀行的海外并購發(fā)展現(xiàn)狀進(jìn)行了介紹,并對工行海外并購的動因從內(nèi)部和外部兩方面進(jìn)行了詳細(xì)的分析。再次,對工行的海外并購財(cái)務(wù)績效進(jìn)行實(shí)證分析。實(shí)證分析分別從股東權(quán)益效應(yīng)、財(cái)務(wù)協(xié)同效應(yīng)和投入產(chǎn)出效應(yīng)三個方面進(jìn)行分析,實(shí)證方法分別采用了事件研究法、財(cái)務(wù)比率分析法和數(shù)據(jù)包絡(luò)分析。實(shí)證結(jié)果表明,中國工商銀行的海外并購活動增加了其股東收益,經(jīng)營效率也得到提高,實(shí)現(xiàn)規(guī)模經(jīng)濟(jì)。最后,根據(jù)工行海外并購案例的成功經(jīng)驗(yàn)提出了一些建議與策略,希望能對我國商業(yè)銀行海外并購的發(fā)展提供一些幫助。
[Abstract]:The banking industry has been developing rapidly since its emergence. Overseas mergers and acquisitions (M & A) is an important symbol in the history of bank development. Overseas M & A began in the early 1820s, after which there were three waves of M & A in the banking industry. It has a great influence on the world economy, and the continuous development of the world economy also promotes the occurrence of overseas mergers and acquisitions of banks. In today's economic globalization, mergers and acquisitions among banks have become commonplace. Since the implementation of reform and opening up in China, the reform of commercial banks has continued to advance, following the strategy of "going out" and "bringing in". Commercial banks began to conduct overseas M & A activities in the 1980s to expand overseas markets and improve the business performance of commercial banks through overseas M & A. Taking ICBC as an example, this paper studies and analyzes the overseas M & A activities of ICBC in recent years, and probes into the impact of overseas M & A on the financial performance of ICBC. First of all, this paper provides a theoretical basis for the following by discussing the relevant theoretical concepts of overseas mergers and acquisitions of commercial banks. Secondly, on the basis of theoretical discussion, ICBC is taken as a case study. In this chapter, the author first introduces the current situation of ICBC's overseas M & A, and analyzes the motivation of ICBC's overseas M & A from both internal and external aspects. Thirdly, the financial performance of overseas M & A of ICBC is analyzed empirically. The empirical analysis includes three aspects: shareholder equity effect, financial synergy effect and input-output effect. The empirical method adopts event research method, financial ratio analysis method and data envelopment analysis method respectively. The empirical results show that the overseas M & A activities of ICBC increase the shareholders' income and improve the management efficiency and realize economies of scale. Finally, according to the successful experience of overseas M & A of ICBC, some suggestions and strategies are put forward, hoping to provide some help for the development of overseas M & A of commercial banks in China.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F271;F830.42

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