我国银行业的并购绩效评价研究

发布时间：2018-05-08 22:33

本文选题：商业银行 + 并购绩效　；参考：《山东财经大学》2013年硕士论文

【摘要】：自20世纪90年代以来，随着经济全球化的深入和信息技术的发展，全世界范围内的新的一次并购浪潮逐渐展开，这其中以银行业为代表的金融行业的大规模并购尤其引人注目。伴随着全球金融自由化和各国金融管制的放松，国外银行业纷纷通过大规模并购活动建立起金融超市，拓张自身的经营规模和业务版图，谋求市场化导向、高经营效率、低成本支出，为国内外客户提供全方位、多样化的金融产品和金融服务。并购活动已逐步发展成为国外商业银行提高自身核心竞争力和国际竞争优势的重要途径。受我国经济体制的影响，我国商业银行的并购活动尚处在起步阶段，无论规模或数量都与国外银行有一定差距，，而且在我国商业银行并购历程的初期，大多是政府主导或政府参与完成的，主要目的是来解决破产商业银行带来的局部社会风险，而非由并购双方为最求利益最大化而进行的完全市场化行为，因此在并购过程中出现了许多问题。随着我国市场经济体制的建立和发展、金融改革的深化和国内经营市场的全面开放，我国商业银行在经营环境方面面临着诸多挑战，但同时机遇与挑战并存。我国商业银行应积极抓住机会，通过并购活动形成自身的核心竞争力、建立低成本高效率的经营管理模式，在抵御国内外银行同业的竞争的同时，也大踏步走出去，开发国外市场，成为具有国际竞争实力的大型商业银行。本文在归纳总结国内外已有的关于商业银行并购理论的基础之上，分析描述了在我国商业银行进行并购时的背景和特征，并针对我国实际情况建立起财务指标绩效评价体系，来研究我国商业银行进行并购活动的绩效情况。由于我国目前关于商业银行并购的理论研究和实践活动尚不成熟，并且多数并购活动是在政府主导和参与的情况下完成的，这种情况下，实现并购活动由政府导向到市场导向的转变尤显重要。因此，通过研究符合我国实际情况的商业银行并购绩效评价体系，可以更科学、全面、客观地考察并购活动为我国商业银行经营管理带来的改善，为开展大规模、高质量的商业银行并购活动提供理论基础和现实依据。
[Abstract]:Since the 1990s, with the deepening of economic globalization and the development of information technology, a new wave of M & A has been launched in the world, especially in the financial industry, which is represented by the banking industry. With the global financial liberalization and the relaxation of financial control in various countries, foreign banks have established financial supermarkets through large-scale mergers and acquisitions, expanding their own business scale and business territory, seeking market-oriented guidance and high operating efficiency. Low cost, provide customers at home and abroad with a wide range of financial products and services. M & A has gradually developed into an important way for foreign commercial banks to improve their core competitiveness and international competitive advantage. Influenced by the economic system of our country, the M & A activities of commercial banks in our country are still in the initial stage, and there is a certain gap between the scale and quantity of the M & A activities of the commercial banks in China, and in the early stage of the M & A process of the commercial banks in China, The main purpose is to solve the local social risks brought by the bankrupt commercial banks, rather than the completely market-oriented behavior by the merger and acquisition parties to maximize the benefits. Therefore, there are many problems in the process of M & A. With the establishment and development of market economy system, the deepening of financial reform and the overall opening of domestic market, Chinese commercial banks are faced with many challenges in the management environment, but at the same time, opportunities and challenges coexist. China's commercial banks should actively seize the opportunity to form their own core competitiveness through mergers and acquisitions, and establish a low-cost and high-efficiency management model, which can resist the competition of domestic and foreign banks, and at the same time go out with great strides. To develop foreign markets and become a large commercial bank with international competitive strength. On the basis of summing up the existing theories of M & A of commercial banks at home and abroad, this paper analyzes and describes the background and characteristics of M & A in China, and establishes the performance evaluation system of financial indicators according to the actual situation of our country. To study the performance of M & A activities of commercial banks in China. As the theoretical research and practical activities of commercial bank M & A in China are not mature, and most M & A activities are completed under the condition of government leading and participation, in this case, It is especially important to realize the transformation of M & A from government to market. Therefore, by studying the evaluation system of M & A performance of commercial banks in accordance with the actual situation in our country, we can more scientifically, comprehensively and objectively investigate the improvement brought by M & A activities to the operation and management of commercial banks in China, so as to carry out large-scale mergers and acquisitions. High-quality M & A activities of commercial banks provide theoretical basis and practical basis.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.33

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