我国上市股份制商业银行绩效评价研究

发布时间：2018-05-17 09:43

本文选题：商业银行 + 绩效评价　；参考：《山东财经大学》2012年硕士论文

【摘要】：金融行业是现代经济的重要组成部分，构建一个稳健高效的金融体系是关系到一个国家经济能否健康稳定和谐发展的重要条件。商业银行作为金融体系中的核心部门，其所起的作用变得越来越举足轻重。商业银行作为特殊的企业，在日常经营中遵循安全性、流动性和收益性的三性原则。商业银行跟一般的企业一样，以追求利润为目的，，有自身收益性的要求，特别是上市商业银行担负着对股东利益最大化的重责。这就决定了每个商业银行都不能忽视内部的绩效管理，提高银行的绩效水平成了经营者和债权人首先考虑的问题。因此，加强商业银行绩效评价问题的研究，已经变成我国商业银行增强自身竞争能力的根本途径，也是与国际金融业接轨的迫切需要。本文基于2010年13家上市商业银行年报数据，从商业银行的盈利性、安全性、流动性和发展能力四个方面着手，运用SPSS软件，通过因子分析，对我国上市商业银行的综合绩效进行排名。得出结果之后，又分别对所选取的每个指标进行分析，分别对代表安全性的资产收益率和因子分析综合得分进行相关性检验。从检验结果来看，利用因子分析法得出的综合得分能够比较理想地体现每一家商业银行在2010年经营绩效的综合表现，这也是本文的创新之处。最后围绕实证分析中的四个公共因子对得出的结果进行逐一分析。从分析结果来看，判断一家银行的绩效，应该以盈利能力为首要指标；从长期来看，中、小型商业银行可能会面临流动性管理的挑战，加强流动性金融风险的管理已成为商业银行，特别是中、小型商业银行的重点；在盈利指标上，中、小型商业银行在净资产收益率和人均利润额指标上的表现明显优于大型商业银行；在发展能力上，原始基数比较小的中、小型商业银行有比较快速的增长幅度。
[Abstract]:The financial industry is an important part of the modern economy, and the construction of a stable and efficient financial system is an important condition for the healthy, stable and harmonious development of a country's economy. As the core sector of the financial system, commercial banks play a more and more important role. Commercial banks, as special enterprises, follow the three principles of safety, liquidity and profitability in their daily operations. Like ordinary enterprises, commercial banks have the requirement of profit, especially the listed commercial banks bear the heavy responsibility to maximize the interests of shareholders. This determines that every commercial bank can not ignore the internal performance management, improve the performance level of the bank has become the first consideration of managers and creditors. Therefore, strengthening the research on the performance evaluation of commercial banks has become the fundamental way for our commercial banks to enhance their competitiveness, and is also an urgent need to meet the needs of international financial industry. Based on the annual report data of 13 listed commercial banks in 2010, this paper starts with the four aspects of profitability, security, liquidity and development ability of commercial banks, using SPSS software and factor analysis. The comprehensive performance of listed commercial banks in China is ranked. After the results are obtained, each index selected is analyzed respectively, and the comprehensive score of asset return and factor analysis, which represents security, is tested respectively. From the test results, the comprehensive score obtained by factor analysis can reflect the comprehensive performance of every commercial bank in 2010, which is the innovation of this paper. Finally, the results are analyzed one by one around the four common factors in the empirical analysis. Judging from the results of the analysis, the primary indicator of a bank's performance should be profitability. In the long run, small and medium-sized commercial banks may face the challenge of liquidity management. Strengthening the management of liquidity financial risk has become the focus of commercial banks, especially small and medium-sized commercial banks. The performance of small commercial banks in the index of return on net assets and per capita profit is obviously superior to that of large commercial banks.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.33;F224

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