我国商业银行的收益结构及其影响效应研究

工 商 管 理 硕 士 论 文我 国 商 业 银 行 的 收 益 结 构 及 其 影 响 效 应 研 究Research on the revenue structure of Chinese commercial banks and its effect on the bank performance培养院系: MBA 教育中心 专业学位:工商管理硕士(MBA) 年 级: 2011 级 作 者: 指导教师: 二一三年五月内容摘要II内容摘要随着我国银行业对外开放的进一步扩大和金融体制改革步伐的加快，国内商业银行之间乃至国内商业银行与外资银行之间的竞争日益激烈。我们需要借鉴先进国家银行业经营的经验加快经营模式和增长方式的转变，以此实现经营结构的战略性调整，提高经营效益，增 强核心竞争力。合理的调整商业银行收益结构是我国商业银行转型的重要途径。论文在总结商业银行收入结构相关研究成果的基础上，对收益结构的内涵进行界定，对我国现在的商业银行收入结构现状进行分析；运用偏离一份额分析方法对我国商业银行整体收入结构以及国内各银行收入结构进行评价，分析现行收入结构中的不足。然后研究收入结构对商业银行绩效的影响，运用回归模型，建立模型指标，截取面板数据，研究不同类型收入对银行绩效的影响。得出的回归结论，作为本文提出改善收入结构政策建议的依据。本文的成果与创新：(1)通过偏离一份 额模型检验我国商业银行收入结构的不足。从我国整体商业银行收入结构来看：我国商业银行收入增长性和业务竞争性上比国际银行更好。但结构份额P 的值为负，说明我国在业务结构方面的不协调使这一指标低于国际样本银行。细分结构份额，借 贷收入和交易型收入的结构份额为负值，而非利息收入的结构份额为正值。国内各商业银行之间比较来说：国有商业银行增长幅度大于股份制商业银行的增长。在竞争份额方面，除了三家国有商业银行以外均为正。(2)在分析我国商 业银行收入结构对银行绩效影响的实证分析中，回归结果如下：国有大型商业银行非利息收入与银行绩效呈负相关性，交易型收入同银行绩效正相关。股份制商业银行的非利息收入同银行绩效成正相关。原因是国有商内容摘要III业银行由于资产负债业务绝对值的庞大，使资产负债业务的风险率也较其他银行更高，使得银行的绩效受到影响。从以上分析中，我们提出优化我国商业银行收入结构的政策建议。最后，以某某银行为重点案例，分析其2012年收益结构特点，研究其收益结构变化对效益影响因素，提出提升其自身核心竞争力的建议和措施。关键词：收益结构 收入结构 商业银行 绩效AbstractIIIAbstractWith the opening up of the banking sector to further expand and acceleration of the pace of financial reform, more competition happens between domestic commercial banks as well as domestic commercial banks and foreign banks. We need to learn from the experience of developed countries to speed up business model and growth pattern So we can achieve the strategic restructuring operations to improve operational efficiency and enhance core competitivenessRational restructuring of commercial bank income structure transition of Chinas commercial banks is an important wayThis paper summarizes the income structure of commercial banks on the basis of former research results The definition of the revenue structure is shown, and the current revenue structure of commercial banks is analyzed；Shift-share model(SSM) is used to analysis the overfll revenue structure of commercial banks and revenue structure of domestic banks，So the defects of the current revenue structure of commercial banks are unfoIdedThen the effect of revenue structure of commercial banks on bank performance is studiedThe regression model is usedWe difine the model index，collect the panel data to study the effctAccording the conclusions drawn back from the model，the policy of the revenue structure of commercial.Results and innovation of this article：(1)The defects of the revenue structure of Chinas commercial banks are unfold through shiftshare Model CheckingFrom the point of view of the overall income structure of commercial banks，we call check that the commercial banks revenue growth rate and business competitiveness of China is better than the international banks But the structure share of P is negativeThis indicates that the mismatch of the revenue structure contribute to negativeIn the structure Share，lending income AbstractIVand transactional income share is negative，rather than the structure share of noninterest income is positiveAs to the comparison of domestic commercial banks， the growth rate of state-owned commercial banks is greater than the jointstock commercial banksIn the light of competition share，all but three state-owned commercial banks are positive(2)As to the analysis of effct of the income structure of commercial banks on bank performance，the regression results are as follows：Non interest income of large state-owned commercial banks was negatively correlated with bank performance，while the transactional revenue Was positiveNoninterest income of jointstock commercial banks was positively correlated with bank performanceThe reason is that with the absolute Volume of the asset and liabilities of a large state-owned commercial banks，the business risk of the asset liability ratio is higher than other banks，so the banks performance is affectedFrom the above analysis，Optimization Strategy of the structure of commercial bank will be proposed：Perfect lending risk prevention should be opened；Expansion of noninterest business should be operated reasonable，more attention of on the transaction-based business should be paidIn this way，the revenue structure optimization of commercial banks will be achievedKLeywords：Income structure, Commercial BanKLs, BanKL performance目录V目 录1绪论11 研究的背景、目的和意义1111 研究背景1112 研究的目的和意义212 国内外研究现状2121 国外研究现状2122 国内研究现状613 论文的主要内容与研究方法 914 研究的框架结构与创新之处2 研究的理论基础21商业银行收益结构的内涵 12211从业务和产品角度分析银行收益结构12212从损益表来分析商业银行的收益结构1322商业银行收益结构的评价指标 目录VI13221基于收入的收益结构指标13222基于利润和价值的收益结构指标1423商业银行收益结构与银行经营绩效的关系 15231良好的收益结构是实现银行核心竞争力的重要保证15232核心竞争力的增强促进收益结构的完善16233收益结构和核心竞争力相互促进提高经营绩效1724商业银行收入来源及分类 1825商业银行收入结构的影响因素 21251经济增长对银行收入结构的影响21252金融市场发展对银行收益结构的影响22253监管政策对银行收入结构的影响23254金融创新对银行收入结构的影响243 我国商业银行收入结构现状分析目录VII31我国商业银行分类及市场份额 2532我国商业银行收入结构现状 25321我国各商业银行现阶段收入及结构分析26332我国商业银行收入结构变动情况2633 国外商业银行收入结构现状3034本章小结 334商业银行收入结构效益的评价41 偏离-份额模型建立 3442 我国商业银行收入结构效益的整体性评价3643 国内商业银行收入结构效益的差异性评价4044本章小结 425我国商业银行收入结构与银行绩效的相关性分析51研究方法的设计 43511指标体系设计依据43目录VIII512数学模型的导入44513变量的选取4452样本选取与数据来源