發(fā)布時間：2018-04-30 19:09

  本文選題：中國商業(yè)銀行 + 收益結(jié)構(gòu)轉(zhuǎn)型　； 參考：《廣西師范大學(xué)》2014年碩士論文

【摘要】：商業(yè)銀行的收益結(jié)構(gòu)(revenue structure)是指銀行各業(yè)務(wù)部門收益在總收益中所占的比例。按照姜建清(2006)的分類方法,可將其分為三個層次：收入結(jié)構(gòu)(income structure)、利潤結(jié)構(gòu)(profit structure/earnings structure)、價值結(jié)構(gòu)(value structure)。 本文旨在研究中國商業(yè)銀行收益結(jié)構(gòu)轉(zhuǎn)型對銀行績效和風(fēng)險的影響。而在商業(yè)銀行收益結(jié)構(gòu)的三個層次中,收入結(jié)構(gòu)是最為直接、最為清晰的收益結(jié)構(gòu)。利潤結(jié)構(gòu)與價值結(jié)構(gòu)也很重要,但因其缺乏數(shù)據(jù)或不易直接度量,故而,本文從數(shù)據(jù)的可得性方面考慮,主要是想對第一個層次收益結(jié)構(gòu)的研究,即：對商業(yè)銀行收入結(jié)構(gòu)的研究。商業(yè)銀行收入主要包括利息收入和非利息收入,利息收入和非利息收入在總收入中的所占比重和相互關(guān)系構(gòu)成了商業(yè)銀行收入結(jié)構(gòu)。 本文想通過實證研究回答的問題是：在我國商業(yè)銀行收入結(jié)構(gòu)轉(zhuǎn)型的過程中,收入結(jié)構(gòu)的變化怎樣影響銀行在績效和風(fēng)險方面的整體表現(xiàn)?而非利息收入占總收入的比重的上升是否已經(jīng)對銀行收益起到了一個提升作用,對銀行的風(fēng)險又有什么樣的影響? 國內(nèi)外學(xué)者關(guān)于非利息收入與商業(yè)銀行績效和風(fēng)險關(guān)系的研究,主要分為兩派觀點(diǎn)。一種觀點(diǎn)認(rèn)為：非利息收入在增加銀行收益的同時,使銀行的收入來源多元化,改善了傳統(tǒng)單一的收入結(jié)構(gòu),通過多樣化分散了銀行的風(fēng)險。另一種相反的觀點(diǎn)則認(rèn)為,非利息收入對收益的正向影響是有限的,甚至并不能提高銀行收益,反而會因為其較強(qiáng)的波動性降低銀行的績效。 具體而言,本文通過構(gòu)造衡量銀行收入多元化的指標(biāo)DIV,衡量銀行非利息收入水平的指標(biāo)NIIOI, NFCOI,衡量銀行績效的指標(biāo)ROA, ROE和衡量銀行風(fēng)險的指標(biāo)ADZ,ADZP, ADZP1, ADZP2, SDROA, SDROE來進(jìn)行回歸分析。 本文的實證研究結(jié)果表明：NIIOI, DIV和NFCOI均對ROA有較顯著的正影響, NIIOI,DIV和NFCOI的提高有利于提高ROA。即：中國商業(yè)銀行收入結(jié)構(gòu)的轉(zhuǎn)型提高了銀行的績效(以ROA作為績效指標(biāo))。具體而言,非利息收入占比,收入多元化指標(biāo)和凈手續(xù)費(fèi)與傭金收入占比均對資產(chǎn)收益率有較顯著的正影響。 但NIIOI和DIV均對ROE沒有較顯著的影響。加入了NIIOI的平方項后仍然如此。而NFCOI對ROE有較顯著的正影響。NFCOI的提高有利于提高ROE。NFCOI可以反映商業(yè)銀行非利息收入的結(jié)構(gòu)。而在非利息收入中,主要包括：凈手續(xù)費(fèi)與傭金收入和投資凈收益。對于這種回歸結(jié)果的一種可能的解釋是：非利息收入的內(nèi)部結(jié)構(gòu)差異可能會影響回歸結(jié)果,因為指標(biāo)NIIOI中并未體現(xiàn)這種內(nèi)部結(jié)構(gòu)差異,而更為細(xì)分的指標(biāo)NFCOI卻能 體現(xiàn)非利息收入的這種內(nèi)部結(jié)構(gòu)差異。所以,非利息收入占比,收入多元化指標(biāo)均對資本收益率沒有較顯著的影響,但更為具體細(xì)分的指標(biāo)凈手續(xù)費(fèi)與傭金收入占比卻對資本收益率有較顯著的正影響。 此外,MNIIOI和MDIV均對SDROA有較顯著的正影響,但均對SDROE沒有較顯著的影響。同樣,MNIIOI和MDIV均對ADZP1,ADZP2, ADZP有較顯著的負(fù)影響,但均對ADZ沒有較顯著的影響。即：中國商業(yè)銀行收入結(jié)構(gòu)的轉(zhuǎn)型增加了銀行的風(fēng)險(以SDROA, ADZP1,ADZP2,ADZP作為風(fēng)險指標(biāo))。具體而言,增加了銀行的資產(chǎn)組合風(fēng)險和杠桿風(fēng)險,但對銀行的破產(chǎn)風(fēng)險沒有較顯著的影響。 因此,在當(dāng)前乃至未來的一段時期內(nèi),我國銀行業(yè)應(yīng)該繼續(xù)發(fā)展非利息收入業(yè)務(wù),拓寬收入來源,提高銀行績效。但是,同時應(yīng)該根據(jù)業(yè)務(wù)發(fā)展規(guī)模和每個銀行的實際情況合理選擇非利息收入占比,在提高績效的同時合理控制銀行風(fēng)險,不宜一味盲目模仿國際先進(jìn)銀行,有必要取消一些不合理,不科學(xué),不符合實際的非利息收入占比考核機(jī)制。在收入結(jié)構(gòu)轉(zhuǎn)型,收入日趨多元化的同時還應(yīng)該更加關(guān)注非利息收入內(nèi)部結(jié)構(gòu)的優(yōu)化。此外,還應(yīng)該加快利率市場化改革。
[Abstract]:The profit structure of commercial banks (revenue structure) refers to the proportion of the income of the banking sector in the total income. According to the classification method of Jiang Jianqing (2006), it can be divided into three levels: the income structure (income structure), the profit structure (profit structure /earnings structure), and the value structure (value structure).
The purpose of this paper is to study the impact of the transformation of the income structure of Chinese commercial banks on the performance and risk of the bank. In the three levels of the commercial bank's income structure, the income structure is the most direct and clear income structure. The profit structure and the value structure are also very important, but because of their lack of data or not easy to measure directly, this article from the data In terms of availability, the main purpose is to study the first level of income structure, that is, the study of the income structure of commercial banks. The income of commercial banks mainly includes interest income and non interest income, the proportion of interest income and non interest income in total income and the mutual relationship constitute the income structure of commercial banks.
This paper tries to answer the question through empirical research: how does the change of income structure affect the overall performance and risk of the bank in the process of the transformation of China's commercial banks' income structure, and whether the increase in the proportion of the total income of the interest income has already played a promotion to the bank's income and the wind of the bank. What is the impact of risk?
The research on the relationship between the non interest income and the performance and risk of commercial banks is divided into two schools. One view is that the non interest income makes the bank's income diversify while increasing the bank's income, improves the traditional single income structure and diversiforms the risk of the bank through diversification. The opposite view is that the positive impact of non interest income on earnings is limited, and does not even improve the earnings of the bank, but will reduce the performance of the bank because of its strong volatility.
Specifically, by constructing the index DIV to measure the diversification of the bank's income, this paper measures the index NIIOI of the bank's non interest income level, NFCOI, the index ROA of the bank performance, ROE and the index ADZ to measure the bank risk, ADZP, ADZP1, ADZP2, SDROA, SDROE.
The empirical results of this paper show that NIIOI, DIV and NFCOI have a significant positive impact on ROA, and the improvement of NIIOI, DIV and NFCOI is beneficial to the improvement of ROA., that is, the transformation of Chinese commercial banks' income structure improves the performance of banks (with ROA as a performance indicator). In particular, the non interest income ratio, the income diversification index and the net formalities. The ratio of fee to commission income has a significant positive impact on return on assets.
But both NIIOI and DIV have no significant influence on ROE. After adding the square term of NIIOI, NFCOI has a more significant positive influence of.NFCOI to improve the structure of ROE.NFCOI that can reflect the non interest income of commercial banks. In non interest income, it mainly includes net formalities and commission income and investment net income. A possible explanation for the results of this regression is that the internal structural differences in non interest income may affect the results of the regression, because the internal structural difference is not reflected in the index NIIOI, and the more subdivided indicator NFCOI can
It reflects the internal structure difference of non interest income. Therefore, the non interest income ratio and the income diversification index have no significant influence on the capital yield, but the specific subdivision index has a more significant positive impact on the capital yield ratio.
In addition, both MNIIOI and MDIV have significant positive effects on SDROA, but all of them have no significant impact on SDROE. Similarly, MNIIOI and MDIV have a significant negative impact on ADZP1, ADZP2 and ADZP, but all of which have no significant impact on ADZ. Specifically, it increases the risk of portfolio and leverage, but has no significant impact on the bank's risk of bankruptcy.
Therefore, in the current and future period, China's banking industry should continue to develop non interest income business, broaden the income source and improve the performance of the bank. However, we should choose the non interest income ratio according to the scale of business development and the actual situation of each bank, and control the bank risk rationally while improving the performance. It is necessary to blindly imitate the international advanced banks. It is necessary to cancel some irrational, unscientific and non practical non interest income account assessment mechanisms. In the transition of income structure and the increasing diversification of income, we should pay more attention to the optimization of the internal structure of non interest income. In addition, the reform of interest rate market should be accelerated.

【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F830.42;F272.5

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