本文關(guān)鍵詞： 績效評價 影響因素 信托 因子分析 公司治理　出處：《西北大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：文章評價了我國信托公司經(jīng)營績效并分析了其影響因素。首先本文從理論部分分析了影響我國信托公司經(jīng)營績效的因素,將這些因素分為兩大類,即外部因素和企業(yè)自身因素。外部因素包括法律制度,宏觀經(jīng)濟(jì)環(huán)境,社會信用水平,競爭狀況等。法律制度完善,宏觀經(jīng)濟(jì)環(huán)境好,社會信用水平高,競爭較少更有利于提高我國信托公司經(jīng)營績效。企業(yè)自身因素包括企業(yè)治理結(jié)構(gòu)和經(jīng)營策略兩大塊。公司治理結(jié)構(gòu)因素又包括股權(quán)結(jié)構(gòu),董事會治理及監(jiān)事會治理等三個部分。股權(quán)結(jié)構(gòu)較集中,股權(quán)制衡度較高；董事會規(guī)模適宜,獨(dú)立董事比例較高,董事會次數(shù)較多；監(jiān)事會規(guī)模大,監(jiān)事會會議次數(shù)多,對提高我國信托公司績效更有幫助。經(jīng)營策略方面要求企業(yè)資產(chǎn)配置要合理,人力資源分配要合適,資產(chǎn)規(guī)模要大,資產(chǎn)質(zhì)量要好。這樣的經(jīng)營策略才對企業(yè)發(fā)展,經(jīng)營績效提高有幫助。接著文章評價了我國信托公司的經(jīng)營績效。由于信托行業(yè)的特殊性,本文在評價方法上沒有選用常見的杜邦分析法等方法,而是采用主成分因子分析法。用SPSS中的主成分因子分析評價了32家數(shù)據(jù)較完整的信托公司績效,并根據(jù)綜合因子得分對這32家信托公司的經(jīng)營績效排名。然后根據(jù)理論分析進(jìn)行了實(shí)證檢驗(yàn)。由于外部因素對我國信托公司來說,大部分影響都是相同的,因而選取對不同企業(yè)有不同影響的三大塊影響因素進(jìn)行了實(shí)證檢驗(yàn)。即外部區(qū)域環(huán)境,公司治理,經(jīng)營策略三大部分。實(shí)證檢驗(yàn)采用Eviews6.0軟件使用回歸的方法。通過實(shí)證分析發(fā)現(xiàn)理論分析的結(jié)論大部分都是正確的,但也存在一些問題。在我國對獨(dú)立董事重視程度不夠,因而獨(dú)立董事沒能很好的為公司服務(wù)。董事會的召開只是出現(xiàn)了問題后來解決問題的,并沒有主動召開。監(jiān)事會缺乏獨(dú)立性,在工作期間會受到相關(guān)人員的干擾。因而我國的信托公司應(yīng)重視這些問題,不斷改進(jìn),完善。同時從實(shí)證結(jié)果也可以看出我國信托公司整體在資產(chǎn)配置,資產(chǎn)質(zhì)量上都比較好,應(yīng)繼續(xù)保持。我國信托公司還應(yīng)合理利用區(qū)域因素來促進(jìn)自身發(fā)展,提高經(jīng)營績效。
[Abstract]:This paper evaluates the operating performance of trust companies in China and analyzes its influencing factors. Firstly, this paper analyzes the factors that affect the operating performance of trust companies in China from the theory part, and divides these factors into two categories. External factors include legal system, macroeconomic environment, social credit level, competitive status, etc. The legal system is perfect, the macroeconomic environment is good, and the social credit level is high. Less competition is more conducive to improving the performance of trust companies in our country. The factors of the enterprises themselves include the corporate governance structure and the management strategy. The corporate governance structure factors include the equity structure. The board of directors governance and the board of supervisors governance are three parts. The ownership structure is more concentrated, the equity balance degree is higher; the board size is appropriate, the proportion of independent directors is higher, the board of directors is more, the board of supervisors is large, the board of supervisors meetings are many, It is more helpful to improve the performance of trust companies in our country. In terms of management strategy, it is necessary for enterprises to allocate assets reasonably, to allocate human resources appropriately, to have a large scale of assets and to improve the quality of assets. This kind of management strategy is only good for the development of enterprises. It is helpful to improve the management performance. Then, the paper evaluates the management performance of trust companies in China. Because of the particularity of trust industry, this paper does not choose the common methods such as DuPont analysis, etc. Instead, the principal component factor analysis (PCA) was used to evaluate the performance of 32 trust companies with complete data in SPSS. And according to the comprehensive factor score of the 32 trust companies operating performance ranking. Then according to the theoretical analysis of empirical test. Because of external factors to China's trust companies, most of the impact is the same. Therefore, three major influencing factors which have different influence on different enterprises are selected for empirical test, namely, external regional environment, corporate governance, corporate governance, corporate governance, corporate governance, corporate governance, corporate governance and corporate governance. The empirical analysis shows that most of the conclusions of the theoretical analysis are correct, but there are some problems. In our country, the independent directors are not paid enough attention to. As a result, the independent directors failed to serve the company well. The meeting of the board of directors only appeared a problem and then solved the problem, and did not take the initiative to convene the board. The board of supervisors lacked independence. The trust companies in our country should pay attention to these problems, improve and perfect them constantly. At the same time, from the empirical results, we can also see that the overall asset allocation and asset quality of the trust companies in our country are relatively good. The trust companies in China should make use of regional factors to promote their own development and improve their business performance.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F832.49

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