本文選題：商業(yè)銀行 + 盈利能力��； 參考：《西南財(cái)經(jīng)大學(xué)》2007年碩士論文

【摘要】： 商業(yè)銀行的盈利能力是其發(fā)展生存最重要的因素。因此各國(guó)的商業(yè)銀行都將盈利性這一指標(biāo)放在銀行經(jīng)營(yíng)的首位進(jìn)行考慮。但是由于我國(guó)長(zhǎng)期以來(lái)實(shí)行計(jì)劃經(jīng)濟(jì)體制的原因,中國(guó)的商業(yè)銀行過(guò)去往往只注重規(guī)模的擴(kuò)張,卻忽視了銀行最重要的盈利性指標(biāo)。根據(jù)國(guó)際權(quán)威機(jī)構(gòu)的排名,中國(guó)的四大國(guó)有商業(yè)銀行無(wú)論在一級(jí)資本還是在總資產(chǎn)的排名上都名列前茅,但盈利指標(biāo)的排名卻在600名之后。在一些國(guó)外咨詢(xún)公司對(duì)中國(guó)國(guó)有銀行的研究中,也發(fā)現(xiàn)中國(guó)國(guó)有商業(yè)銀行在安全性和效率方面存在著很大的問(wèn)題。 隨著科技的進(jìn)步和網(wǎng)絡(luò)的快速發(fā)展,全球化己成為世界金融發(fā)展不可阻擋的趨勢(shì)。在此背景下,面對(duì)中國(guó)金融業(yè)市場(chǎng)化的趨勢(shì)和資本市場(chǎng)的快速形成,中國(guó)的銀行業(yè)正面臨著巨大的挑戰(zhàn),尤其是在中國(guó)加入世界貿(mào)易組織之后,外資銀行更可以憑借其雄厚的資本實(shí)力、多樣化的金融服務(wù)、現(xiàn)代化的技術(shù)手段進(jìn)入目前國(guó)內(nèi)銀行占優(yōu)勢(shì)的業(yè)務(wù)領(lǐng)域,給中國(guó)的商業(yè)銀行帶來(lái)較大的競(jìng)爭(zhēng)壓力。由于歷史包袱過(guò)重,中國(guó)的商業(yè)銀行特別是國(guó)有銀行普遍存在資產(chǎn)質(zhì)量較差、經(jīng)營(yíng)管理水平不足、業(yè)務(wù)創(chuàng)新能力較低的問(wèn)題,經(jīng)過(guò)近年來(lái)的金融體制改革,原有問(wèn)題已經(jīng)得到一定改善,但是要在中國(guó)金融業(yè)對(duì)外資銀行完全放開(kāi)前的數(shù)年內(nèi)較快提高競(jìng)爭(zhēng)能力,除了處理好以前遺留下來(lái)的呆帳、壞帳,提高資產(chǎn)質(zhì)量以外,更要重視增強(qiáng)銀行的盈利能力,才能保證銀行的持續(xù)發(fā)展。 由于銀行經(jīng)營(yíng)的“商品”是貨幣,而且大部分的營(yíng)運(yùn)資金來(lái)自于社會(huì)公眾的存款和其他各種負(fù)債,銀行經(jīng)營(yíng)的安全與否對(duì)整個(gè)社會(huì)的信用體系有很大的影響。各國(guó)銀行約定俗成遵守的1988年頒布的《巴塞爾條約》就是以風(fēng)險(xiǎn)管理為核心內(nèi)容,所以,以往對(duì)銀行經(jīng)營(yíng)的安全性、流動(dòng)性研究較多,而對(duì)銀行盈利能力的研究較少。但是對(duì)任何企業(yè)來(lái)說(shuō),只有具備了良好的盈利能力,才能保證企業(yè)的長(zhǎng)久發(fā)展,商業(yè)銀行當(dāng)然也不例外。而中國(guó)商業(yè)銀行盈利能力低下一直是銀行經(jīng)營(yíng)中的一個(gè)大問(wèn)題,對(duì)于股東和投資者來(lái)說(shuō),盈利是他們投資的目的,只有盈利能力強(qiáng)的商業(yè)銀行才能使他們的投資得到回報(bào);對(duì)公眾來(lái)說(shuō),較強(qiáng)的盈利能力是銀行抵御相關(guān)風(fēng)險(xiǎn)的保證。所以,對(duì)銀行盈利能力的研究具有十分重要的意義。 當(dāng)前,四大國(guó)有銀行向真正的商業(yè)銀行的轉(zhuǎn)變,引起了對(duì)其盈利能力的日益關(guān)注,對(duì)這方面專(zhuān)門(mén)的研究和分析也有所增加。目前對(duì)國(guó)內(nèi)商業(yè)銀行盈利能力的分析思路主要有兩種,第一種通過(guò)分析銀行效率及資產(chǎn)狀況等其他因素,從側(cè)面考察銀行的盈利能力狀況。第二種思路則將重點(diǎn)放在對(duì)商業(yè)銀行盈利能力的直接考察考察。主要是從財(cái)務(wù)分析的角度出發(fā),通過(guò)對(duì)商業(yè)銀行主要盈利指標(biāo),如資本利潤(rùn)率、資產(chǎn)收益率等在幾年內(nèi)的變化趨勢(shì)及與其他銀行的比較,分析銀行的盈利能力現(xiàn)狀和影響因素。但是采用計(jì)量經(jīng)濟(jì)模型,對(duì)商業(yè)銀行進(jìn)行大規(guī)模實(shí)證分析的文獻(xiàn)則非常有限。而本文則試圖采用計(jì)量分析工具突破這一限制。 在論文的結(jié)構(gòu)安排上,本文分為導(dǎo)論和五個(gè)章節(jié): 第一章為緒論。主要介紹本選題研究的背景、意義、文獻(xiàn)綜述、論文的主要內(nèi)容及創(chuàng)新點(diǎn)。 第二章進(jìn)行中國(guó)商業(yè)銀行盈利能力影響因素規(guī)范分析。綜合各種文獻(xiàn)和專(zhuān)家學(xué)者的相關(guān)論述,將商業(yè)銀行盈利能力影響因素概括為商業(yè)銀行自身的因素與外部宏觀(guān)經(jīng)濟(jì)環(huán)境因素。自身的因素概括為資產(chǎn)質(zhì)量、資本充足度、流動(dòng)性狀況、營(yíng)運(yùn)效率、銀行規(guī)模這五個(gè)方面。外部影響因素則分包括經(jīng)濟(jì)活動(dòng)的景氣狀況和法律制度因素。從微觀(guān)和宏觀(guān)層面構(gòu)建了影響商業(yè)銀行盈利性的完整體系。 第三章介紹銀行盈利能力的實(shí)證模型。本文通過(guò)采用面板數(shù)據(jù)模型,對(duì)中國(guó)14家主要商業(yè)銀行從1999年至2005年這7年間的財(cái)務(wù)指標(biāo)進(jìn)行實(shí)證分析。本章重點(diǎn)介紹了面板數(shù)據(jù)的定義和分析、檢驗(yàn)方法。在該模型中,首先按國(guó)有商業(yè)銀行和一般性質(zhì)的股份制商業(yè)銀行對(duì)數(shù)據(jù)指標(biāo)進(jìn)行分類(lèi),再對(duì)數(shù)據(jù)進(jìn)行融合分析,并提出假設(shè)檢驗(yàn),以驗(yàn)證國(guó)有商業(yè)銀行與股份制商業(yè)銀行在盈利性因素上是否存在一致性。 第四章采用實(shí)證方法研究了中國(guó)國(guó)有商業(yè)銀行盈利能力現(xiàn)狀。文章將影響商業(yè)銀行盈利性因素分為銀行自身的相關(guān)特征以及外部環(huán)境的影響因素兩大類(lèi)。具體篩選出:資產(chǎn)收益率(ROA)、凈貸款余額占總資產(chǎn)比例(NL/TA)、貸款損失撥備占總資產(chǎn)比率(LLR/TA)、權(quán)益資本占資產(chǎn)比率(EQ/TA)、現(xiàn)金資產(chǎn)占總資產(chǎn)的比率(LIQUIDITY)、非利息費(fèi)用占總資產(chǎn)的比重(OVERHEAD)、總資產(chǎn)數(shù)量(TA)、國(guó)內(nèi)生產(chǎn)總值(GDP)、通貨膨脹率(INFLATION)、存款占總資產(chǎn)比重(DEPOSIT /TA)等十個(gè)指標(biāo),運(yùn)用面板數(shù)據(jù)模型分別對(duì)國(guó)有商業(yè)銀行和股份制商業(yè)銀行進(jìn)行實(shí)證分析,再將這兩類(lèi)銀行結(jié)合在一起進(jìn)行融合分析,在此基礎(chǔ)上評(píng)價(jià)中國(guó)商業(yè)銀行盈利能力狀況,并對(duì)分析的數(shù)據(jù)作了深入的經(jīng)濟(jì)意義上的剖析。 第五章結(jié)合前四章的實(shí)證分析結(jié)果,提出了提高中國(guó)商業(yè)銀行盈利能力的策略建議。在分析影響商業(yè)銀行盈利能力的內(nèi)部因素基礎(chǔ)上,提出了:適度調(diào)整貸款規(guī)模,加快各銀行會(huì)計(jì)制度的建設(shè),推進(jìn)商業(yè)銀行“扁平化”改革等幾項(xiàng)措施。而著眼于外部條件,則提出需要保持整個(gè)國(guó)民經(jīng)濟(jì)健康迅速的發(fā)展,加大我國(guó)資本市場(chǎng)的改革力度,完善商業(yè)銀行監(jiān)管的各項(xiàng)法律制度等措施,為我國(guó)商業(yè)銀行經(jīng)營(yíng)創(chuàng)造良好的外部經(jīng)濟(jì)環(huán)境。 在研究方法上,本文在歸納總結(jié)影響商業(yè)銀行盈利能力的內(nèi)、外部因素的基礎(chǔ)上,通過(guò)選用具體財(cái)務(wù)指標(biāo)構(gòu)建面板數(shù)據(jù)計(jì)量分析模型,并利用計(jì)量模型,分析各指標(biāo)在影響商業(yè)銀行盈利性時(shí)的權(quán)重,從微觀(guān)層面和宏觀(guān)層面來(lái)實(shí)證考察影響商業(yè)銀行盈利能力因素,找出提高我國(guó)商業(yè)銀行盈利能力的方法。 本文在研究中有幾個(gè)特色: 第一,第一次從理論和實(shí)證的角度較系統(tǒng)探討了中國(guó)商業(yè)銀行盈利能力。從本文搜集到的資料看,對(duì)于商業(yè)銀行盈利能力的專(zhuān)門(mén)研究還不是很多,未能形成較為完善的理論框架。而僅有的實(shí)證研究也多為實(shí)例研究,主要是從財(cái)務(wù)分析的角度出發(fā),通過(guò)對(duì)商業(yè)銀行主要盈利指標(biāo),如資本利潤(rùn)率、資產(chǎn)收益率等在幾年內(nèi)的變化趨勢(shì)及與其他銀行的比較,分析銀行的盈利能力現(xiàn)狀和影響因素。而采用計(jì)量經(jīng)濟(jì)模型,對(duì)商業(yè)銀行進(jìn)行大規(guī)模實(shí)證分析的文獻(xiàn)則更加有限。筆者試圖利用計(jì)量經(jīng)濟(jì)模型突破這一瓶頸。 第二,本文構(gòu)建了影響商業(yè)銀行盈利能力的指標(biāo)體系,并篩選出十個(gè)相關(guān)指標(biāo)全方面考察影響商業(yè)銀行的盈利能力因素,詳細(xì)剖析了國(guó)有商業(yè)銀行盈利能力低下的原因。 第三,本文采用面板數(shù)據(jù)模型,首先將國(guó)有商業(yè)銀行與股份制商業(yè)銀行的數(shù)據(jù)進(jìn)行融合分析,再按資產(chǎn)規(guī)模將中國(guó)商業(yè)銀行分為四大國(guó)有商業(yè)銀行與股份制商業(yè)銀行,分別對(duì)其進(jìn)行實(shí)證分析,以檢驗(yàn)各項(xiàng)因素對(duì)國(guó)有商業(yè)銀行與股份制商業(yè)銀行的盈利能力影響狀況,最終考察各項(xiàng)影響商業(yè)銀行盈利能力因素的指標(biāo)對(duì)整個(gè)中國(guó)銀行業(yè)的影響狀況。這在實(shí)證方法上是一次新的突破。 第四,討論了目前制肘中國(guó)商業(yè)銀行盈利能力的因素,并在深入分析的基礎(chǔ)上,提出了提高我國(guó)商業(yè)銀行盈利能力的建議,特別是提出了我國(guó)商業(yè)銀行如何進(jìn)行內(nèi)部和外部機(jī)制完善的思路,以供中國(guó)銀行業(yè)放開(kāi)后制定相關(guān)的經(jīng)營(yíng)作參考。 本文在以后研究中有待于進(jìn)一步深入討論的方面有: 首先,由于數(shù)據(jù)收集的困難和時(shí)間跨度的限制,使得實(shí)證模型在檢驗(yàn)中可能出現(xiàn)一些不準(zhǔn)確的地方,因而本文將時(shí)間截面數(shù)據(jù)進(jìn)行融合來(lái)分析影響整個(gè)中國(guó)商業(yè)銀行業(yè)的盈利能力因素,具有一定的局限性。其次,對(duì)于模型參數(shù)經(jīng)濟(jì)意義的分析需要進(jìn)一步深入考究。 但通過(guò)回歸分析考察具體指標(biāo)對(duì)盈利能力的影響,將使我們更能客觀(guān)了解中國(guó)商業(yè)銀行盈利的現(xiàn)狀,為提高我國(guó)商業(yè)銀行盈利水平,增強(qiáng)中國(guó)商業(yè)銀行的競(jìng)爭(zhēng)力提供有價(jià)值的信息。因此這不失為一種很好的思路和嘗試。
[Abstract]:The profitability of commercial banks is one of the most important factors in the development and survival of commercial banks . As a result , commercial banks in China tend to focus on the first priority of banking operations . However , China ' s four state - owned commercial banks tend to focus on the expansion of the scale in the past , but ignore the most important profit - for - profit indicators of the bank . According to the ranking of the international authority , China ' s four state - owned commercial banks have been ranked among 600 names . In the research of China ' s state - owned banks , some foreign consulting firms have also found that China ' s state - owned commercial banks have great problems in safety and efficiency .









With the development of science and technology and the rapid development of the network , globalization has become the irresistible trend of the world financial development . In this context , China ' s banking industry is facing enormous challenges , especially after China joins the World Trade Organization .









Because of the bank ' s " commodity " is the currency , and most of the operating funds come from the deposits and other liabilities of the public , the safety of the bank operation has a great influence on the credit system of the whole society .









At present , the transformation of the four state - owned banks to the real commercial banks has caused the increasing attention to the profitability of the commercial banks . There are two main ways to analyze the profitability of the commercial banks . The second thought is to analyze the profitability of the banks from the side by analyzing other factors such as bank efficiency and asset status .









In the structure arrangement of the thesis , this paper is divided into the following five chapters :









The first chapter introduces the background , significance , literature review , main contents and innovation points of this thesis .









The second chapter analyzes the influencing factors of the profitability of commercial banks in China . The factors that influence the profitability of commercial banks are summarized as the factors of the commercial banks and the external macro - economic environment factors . The external factors are summarized into five aspects : asset quality , capital adequacy , liquidity condition , operation efficiency and bank scale .









The third chapter introduces the empirical model of bank profitability . By using the panel data model , the paper makes an empirical analysis of the financial indexes of 14 major commercial banks from 1999 to 2005 . In this model , the definition and analysis of the panel data are introduced . In this model , firstly , the data indexes are classified according to the state - owned commercial banks and the common stock commercial banks , then the data is fused and analyzed , and a hypothesis test is put forward to verify the existence of consistency between the state - owned commercial banks and the joint - stock commercial banks .









In chapter 4 , the present situation of profitability of China ' s state - owned commercial banks is studied by means of empirical method . The article will influence commercial banks ' profit - making factors into two categories : asset return rate , net loan balance , total asset ratio ( NL / TA ) , total assets ratio ( LLRs / TA ) , total assets ratio ( EQ / TA ) , total asset ratio ( EQ / TA ) , total assets ( TA ) , gross domestic product ( GDP ) , inflation rate ( INFLATION ) and total asset specific gravity ( GDP / TA ) .









On the basis of analyzing the internal factors that influence the profitability of commercial banks , this paper puts forward some measures to improve the profitability of commercial banks in China .









On the basis of summarizing and summarizing the internal and external factors that influence the profitability of commercial banks , this paper analyzes the factors of influencing the profitability of commercial banks by using the model of measurement , analyzes the weight of each index in influencing the profitability of commercial banks , and tries to find out ways to improve the profitability of commercial banks in China .









In the study , there are several characteristics :









First , the paper discusses the profitability of commercial banks in China for the first time from the angle of theory and demonstration .









Second , this paper constructs the index system which affects the profitability of commercial banks , and filters out ten related indicators to examine the profitability of commercial banks , and analyzes the causes of the low profitability of state - owned commercial banks .









Third , this paper uses the panel data model , firstly , combines the data of the state - owned commercial banks and the stock - stock commercial banks , and then divides the commercial banks into four state - owned commercial banks and the joint - stock commercial banks according to the assets scale , and analyzes the impact of the factors on the profitability of the state - owned commercial banks and the stock - stock commercial banks , and finally investigates the impact of the factors on the profitability of the commercial banks . This is a new breakthrough in the empirical method .









Fourthly , the paper discusses the factors of profitability of China ' s commercial banks , and puts forward some suggestions on how to improve the profitability of commercial banks in China .









The following aspects of this paper are to be further discussed in the future :









First of all , due to the difficulty of data collection and the limitation of time span , the empirical model may have some inaccuracies in the inspection , so this paper combines the time - section data to analyze the factors that affect the profitability of the whole Chinese commercial bank industry , and has some limitations . Secondly , the analysis of the economic significance of the model parameters needs to be further investigated .









However , by analyzing the impact of the specific index on profitability by regression analysis , we can make an objective understanding of the current situation of the profitability of commercial banks in China , and provide valuable information for improving the profitability of our commercial banks and enhancing the competitiveness of China ' s commercial banks . Therefore , this is a good idea and an attempt .
【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】：2007
【分類(lèi)號(hào)】：F832.2;F224

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前10條

1 唐艷桂;我國(guó)上市商業(yè)銀行盈利模式研究[D];中南林業(yè)科技大學(xué);2010年

2 周彩虹;獨(dú)立董事制度對(duì)我國(guó)上市商業(yè)銀行盈利能力的影響研究[D];云南民族大學(xué);2011年

3 楊佃霞;基于決策樹(shù)模型的我國(guó)商業(yè)銀行盈利能力研究[D];哈爾濱工業(yè)大學(xué);2011年

4 祖可旬;現(xiàn)代商業(yè)銀行資產(chǎn)負(fù)債管理模式研究[D];吉林大學(xué);2011年

5 王瑞高;農(nóng)村合作金融機(jī)構(gòu)盈利能力分析[D];山東大學(xué);2011年

6 張建肖;中國(guó)商業(yè)銀行盈利能力及影響因素研究[D];重慶大學(xué);2009年

7 王娣;我國(guó)商業(yè)銀行盈利能力研究[D];山東大學(xué);2009年

8 彭成;關(guān)于我國(guó)商業(yè)銀行網(wǎng)點(diǎn)經(jīng)營(yíng)轉(zhuǎn)型問(wèn)題的研究[D];南京理工大學(xué);2009年

9 丁艷娜;西部地區(qū)城市商業(yè)銀行盈利能力及影響因素研究[D];蘭州大學(xué);2012年

10 程婧;中國(guó)商業(yè)銀行盈利能力影響因素研究[D];上海外國(guó)語(yǔ)大學(xué);2012年

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