本文選題：信托 + 績效評價��； 參考：《大連交通大學》2013年碩士論文

【摘要】：信托作為四大金融支柱產業(yè)之一,在我國先后經歷了五次整頓,并在“一法兩規(guī)”地引導下逐漸呈現(xiàn)又好又快地發(fā)展態(tài)勢。2012年底我國信托資產達到7.47萬億元,首次超過保險業(yè)成為排名第二的金融行業(yè)。信托業(yè)高速發(fā)展的同時也產生很多問題,引起社會各界的廣泛關注。然而我國專家學者對信托的理論研究滯后于實際發(fā)展,對信托的研究也多局限于發(fā)展模式,產品創(chuàng)新等宏觀方面,對信托公司的經營績效研究局屈指可數(shù)。藉此契機,本文將以信托理論和績效評價理論作為理論基礎,在梳理國外內文獻的基礎上,結合信托公司自身經營特點,建立績效評價指標體系,利用因子分析法,選取我國48家信托公司作為樣本,對此進行實證研究,由此得出結論：在我國大型和中型規(guī)模的信托公司經營績效普遍好于小型規(guī)模公司,其中排名前三的信托公司分別是中融信托,渤海信托和中海信托。最后分別對提取的四個公共因子和綜合得分進行評價并且給出我國信托公司未來發(fā)展的對策建議。 本文主要包括以下五部分內容：第一部分是緒論,主要介紹了本文的研究背景和思路。第二部分首先介紹了信托理論相關知識,然后對績效評價理論進行整理并進行了評述,此外還梳理了大量國內外文獻。第三部分是我國信托公司績效評價指標體系的構建,分別從盈利能力,資產質量,經營增長,償債能力四個方面選取指標建立指標體系。第四部分是我國信托公司績效評價的實證研究,以我國48家信托公司作為研究樣本,采用因子分析法,提取出4個公共因子并且計算出每家信托公司每個公共因子的得分和綜合得分。第五部分是實證研究結論及其延伸,依據上文實證研究結果,結合公司的規(guī)模和是否上市分別對公共因子得分和綜合得分進行分析并對我國信托未來發(fā)展提出對策與建議。文章的最后闡述了本文的研究局限和進一步研究的展望。
[Abstract]:Trust, as one of the four major financial pillar industries, has undergone five rectifications in China, and has gradually developed well and rapidly under the guidance of "one Law and two rules." at the end of 2012, the trust assets of our country reached 7.47 trillion yuan. For the first time, overtook the insurance industry as the second largest financial sector. With the rapid development of the trust industry, there are also many problems. However, the theoretical research on trust lags behind the actual development, and the research on trust is limited to the development model, product innovation and so on. Taking this opportunity, this paper takes trust theory and performance evaluation theory as the theoretical basis, on the basis of combing the foreign literature, combining the management characteristics of the trust company, establishing the performance evaluation index system, using factor analysis method. In this paper, 48 trust companies in China are selected as samples, and the empirical study is carried out. The conclusion is that the operating performance of large and medium-sized trust companies in China is generally better than that of small scale companies. One of the top three trust companies are Zhongrong Trust, Bohai Trust and China Shipping Trust. Finally, the paper evaluates the four public factors and the comprehensive scores and gives the countermeasures and suggestions for the future development of the trust companies in China. This paper includes the following five parts: the first part is the introduction, mainly introduces the research background and ideas. The second part firstly introduces the relevant knowledge of trust theory, then collates and reviews the theory of performance evaluation, in addition to combing a large number of domestic and foreign literature. The third part is the construction of the performance evaluation index system of the trust company in China. The index system is established from four aspects: profitability, asset quality, management growth and solvency. The fourth part is the empirical research on the performance evaluation of trust companies in China. Taking 48 trust companies as the research sample, the paper adopts factor analysis method. Extract 4 common factors and calculate the score and synthesis score of each common factor of each trust company. The fifth part is the conclusion of empirical research and its extension, according to the above empirical research results, combined with the size of the company and whether listed to analyze the public factor score and comprehensive score, and put forward countermeasures and suggestions for the future development of trust in China. At the end of the paper, the limitations of this paper and the prospects for further research are described.
【學位授予單位】：大連交通大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F832.49

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本文編號：1780431