本文選題：商業(yè)銀行 + 收入結(jié)構(gòu)　； 參考：《西南財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：20世紀(jì)70年代以來(lái),隨著金融自由化進(jìn)程、金融技術(shù)的開(kāi)發(fā)與應(yīng)用,西方銀行業(yè)逐漸將業(yè)務(wù)重點(diǎn)從以利息凈收入為基礎(chǔ)的信貸業(yè)務(wù)轉(zhuǎn)移到各種非利息業(yè)務(wù),非利息收入比重平均占到營(yíng)業(yè)收入的40%以上,掀起了業(yè)務(wù)轉(zhuǎn)型浪潮。 我國(guó)商業(yè)銀行一直以信貸業(yè)務(wù)為主。近幾年,利率市場(chǎng)化逐步推進(jìn)、金融脫媒現(xiàn)象在銀行日益凸顯,2010年出臺(tái)的《巴塞爾協(xié)議Ⅲ》進(jìn)一步嚴(yán)格了資本充足率,信貸業(yè)務(wù)的盈利空間逐步被壓縮,商業(yè)銀行傳統(tǒng)盈利模式受到嚴(yán)重沖擊。各銀行開(kāi)始認(rèn)識(shí)到調(diào)整收入結(jié)構(gòu)的重要性、紛紛拓展收入來(lái)源、積極推進(jìn)非利息業(yè)務(wù)的發(fā)展。非利息收入占比從1996年的不足6%提高到2012年的21.5%,但與國(guó)外發(fā)達(dá)國(guó)家相比,仍存在很大差距。 現(xiàn)階段我國(guó)商業(yè)銀行收入結(jié)構(gòu)呈現(xiàn)出什么樣的特點(diǎn)?我國(guó)商業(yè)銀行收入結(jié)構(gòu)變動(dòng)對(duì)其盈利究竟有什么樣的影響?不同類型的商業(yè)銀行收入結(jié)構(gòu)的差異對(duì)其盈利的影響又有何不同?近年來(lái)這些問(wèn)題已引起了學(xué)界和有關(guān)部門的廣泛關(guān)注,但至今對(duì)這些問(wèn)題的研究文獻(xiàn)大多偏重于定性分析,有說(shuō)服力的定量分析較少。本文試圖將規(guī)范分析與實(shí)證分析相結(jié)合,在運(yùn)用圖表分析、縱橫對(duì)比分析的基礎(chǔ)上,根據(jù)我國(guó)上市商業(yè)銀行的大量實(shí)際數(shù)據(jù),著重通過(guò)建立面板數(shù)據(jù)模型進(jìn)行實(shí)證分析,為正確認(rèn)識(shí)和合理發(fā)展商業(yè)銀行非利息業(yè)務(wù)提供參考依據(jù)。 本文共有六章,主要包括四個(gè)部分：第一、二章主要?dú)w納了國(guó)內(nèi)外銀行收入結(jié)構(gòu)的相關(guān)研究成果,并引出本文的選題背景及意義；第三章從收入結(jié)構(gòu)的相關(guān)概念入手,介紹了我國(guó)銀行的業(yè)務(wù)類型、收入結(jié)構(gòu)內(nèi)涵,并結(jié)合相關(guān)理論和我國(guó)實(shí)際情況,發(fā)現(xiàn)我國(guó)非利息收入并沒(méi)有起到有效替代利息、收入的效應(yīng),其穩(wěn)定銀行盈利的作用要受到經(jīng)營(yíng)成本的影響等；第四章從當(dāng)前市場(chǎng)背景出發(fā),利用16家上市銀行最新財(cái)務(wù)數(shù)據(jù),分析我國(guó)上市銀行整體發(fā)展?fàn)顩r和收入結(jié)構(gòu)現(xiàn)狀,并引入花旗銀行、匯豐銀行等4家發(fā)達(dá)國(guó)家銀行的非利息業(yè)務(wù)數(shù)據(jù)進(jìn)行對(duì)比,探究我國(guó)銀行收入結(jié)構(gòu)存在的問(wèn)題；第四部分為實(shí)證研究部分,本文選取16家上市銀行2005～2012年的最新財(cái)務(wù)數(shù)據(jù)作為樣本,以總資產(chǎn)收益率(ROA)為銀行盈利水平的衡量指標(biāo),把利息凈收入占比(LX)、手續(xù)費(fèi)及傭金凈收入占比(SXF)和投資收益占比(TZ)作為收入結(jié)構(gòu)變量,并引入GDP增長(zhǎng)率、資產(chǎn)規(guī)模、營(yíng)業(yè)費(fèi)用率控制變量,建立個(gè)體固定效應(yīng)的Panel-Data模型,實(shí)證分析收入結(jié)構(gòu)對(duì)銀行盈利水平的影響；為了更深入地研究,將上市銀行分為國(guó)有銀行、股份制銀行、城市商業(yè)銀行三類,對(duì)比分析不同類型銀行對(duì)其盈利性的影響差異。最后基于實(shí)證研究結(jié)論與理論分析,提出有針對(duì)性的政策建議。 本文的主要研究結(jié)論是,我國(guó)商業(yè)銀行現(xiàn)階段收入結(jié)構(gòu)單一,過(guò)分依賴于利息收入,非利息收入比重偏低、創(chuàng)新型業(yè)務(wù)發(fā)展不夠并且在銀行之間發(fā)展不平衡；在實(shí)證部分得出,我國(guó)利息收入和非利息收入均與銀行ROA呈正相關(guān),但非利息收入的影響程度高于利息凈收入。股份制銀行和城市商業(yè)銀行的手續(xù)費(fèi)及傭金凈收入對(duì)盈利水平的影響要高于國(guó)有銀行,同時(shí),商業(yè)銀行收入結(jié)構(gòu)轉(zhuǎn)型過(guò)程中還會(huì)受到資產(chǎn)規(guī)模、營(yíng)業(yè)費(fèi)用的影響�；诖说贸霰疚牡恼呓ㄗh：現(xiàn)階段我國(guó)銀行應(yīng)該繼續(xù)重視傳統(tǒng)利息收入并維持在合適的水平,大力發(fā)展創(chuàng)新型非利息業(yè)務(wù)提高差異化水平,加大人才和技術(shù)的投入,并加強(qiáng)成本管理控制。
[Abstract]:Since the 1970s, with the process of financial liberalization and the development and application of financial technology, Western banking has gradually shifted the focus of business from the credit business based on interest net income to various non interest services. The proportion of non interest income accounts for more than 40% of the business income, and has set off a wave of business transformation.
The commercial banks in China have been mainly credit business. In recent years, the interest rate marketization has been progressively promoted. The phenomenon of financial disintermediation has become increasingly prominent in the bank. In 2010, the Basel Agreement III > further stricter the capital adequacy ratio, the profit space of the credit business is gradually compressed, the traditional profit model of commercial banks has been severely impacted. Beginning to realize the importance of adjusting the income structure, we have expanded the income source and actively promote the development of non interest business. The ratio of non interest income increased from less than 6% in 1996 to 21.5% in 2012, but there is still a big gap compared with the developed countries in foreign countries.
What are the characteristics of the income structure of commercial banks in China at this stage? What are the effects of the changes in the income structure of the commercial banks in China on their earnings? What are the differences in the income structure of different types of commercial banks on their earnings? These problems have aroused wide attention from the academic and relevant departments in recent years. But so far, most of the research literature on these problems is focused on qualitative analysis and less persuasive quantitative analysis. This paper tries to combine normative analysis with empirical analysis, on the basis of using chart analysis and vertical and horizontal analysis, according to a large number of actual data of listed commercial banks in China, focusing on the establishment of panel data model. The empirical analysis provides reference for correctly understanding and developing the non interest businesses of commercial banks.
This article has six chapters, which mainly includes four parts: the first, second chapter mainly summarizes the related research results of the domestic and foreign bank income structure, and leads to the background and significance of the topic. The third chapter introduces the business types, the connotation of the income structure, and the related theories and our country, starting with the related concepts of the income structure. In fact, it is found that the non interest income in our country does not play an effective alternative to interest, the effect of income, and the effect of stabilizing the bank's profit. The fourth chapter, starting from the current market background, makes use of the latest financial data of 16 listed banks to analyze the overall development and income structure of the listed banks in China. The non interest business data of 4 developed countries, such as Citibank and HSBC, are compared to explore the problems of the bank income structure in China. The fourth part is an empirical study. This paper selects the latest financial data of the 16 listed banks for 2005~2012 years as the sample, and the total asset return rate (ROA) as the bank profit water. The balance measure index (LX), the net income of commission and Commission (SXF) and the ratio of investment income (TZ) as the income structure variables, and introduce the GDP growth rate, the asset scale, the operating cost rate control variable, and establish the Panel-Data model of the individual fixed effect, and analyze the effect of the income structure on the bank profit level. In order to study more deeply, the listed banks are divided into three categories: state-owned banks, joint-stock banks and urban commercial banks, comparing and analyzing the difference between different types of banks on their profitability. Finally, based on the empirical research conclusions and theoretical analysis, we put forward some pertinent policy suggestions.
The main conclusion of this paper is that the current income structure of commercial banks in China is single, it is too dependent on interest income, the proportion of non interest income is low, the development of innovative business is not enough and the development imbalance between banks is not balanced. In the empirical part, the interest income and non interest income of our country are all positively related to the bank ROA, but the non interest income is not interest. The influence of the income is higher than the net income. The effect of the fee and commission net income on the profit level of the joint-stock banks and the urban commercial banks is higher than that of the state-owned banks. At the same time, the income structure of the commercial banks will be affected by the scale of the assets and the influence of the operating expenses. The Bank of state should continue to pay attention to the traditional interest income and maintain the appropriate level, vigorously develop the innovative non interest business to improve the level of differentiation, increase the investment of talents and technology, and strengthen the control of cost management.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F830.42

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