發(fā)布時(shí)間：2018-05-20 13:55

  本文選題：商業(yè)銀行 + 信貸資產(chǎn)質(zhì)量��； 參考：《浙江財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：自2008年以來，由美國(guó)次貸危機(jī)引發(fā)的金融危機(jī)席卷全球，造成銀行倒閉、政府破產(chǎn)、失業(yè)率高起等問題。這股來自大洋彼岸的颶風(fēng)，不僅幾乎摧毀了歐美的大部分虛擬經(jīng)濟(jì)體，而且對(duì)我國(guó)的實(shí)體經(jīng)濟(jì)也造成了重創(chuàng)。面對(duì)國(guó)際大型跨國(guó)銀行的紛紛倒閉，我國(guó)商業(yè)銀行卻可躋身世界銀行業(yè)前列，但事實(shí)上，我國(guó)商業(yè)銀行面臨的風(fēng)險(xiǎn)是巨大的，信貸資產(chǎn)質(zhì)量是岌岌可危的。這次危機(jī)為考量我國(guó)商業(yè)銀行的信貸資產(chǎn)質(zhì)量提供了契機(jī)。此次金融危機(jī)可以說是金融業(yè)、實(shí)體業(yè)的災(zāi)難，但這也可能成為我國(guó)商業(yè)銀行提升風(fēng)險(xiǎn)管理水平、業(yè)務(wù)創(chuàng)新水平以及經(jīng)營(yíng)服務(wù)水平的有利契機(jī)。 商業(yè)銀行作為經(jīng)營(yíng)風(fēng)險(xiǎn)、經(jīng)營(yíng)貨幣的企業(yè)，與一般性的工商企業(yè)存在巨大差異。如何在控制風(fēng)險(xiǎn)的基礎(chǔ)上擴(kuò)大盈利空間，這是商業(yè)銀行經(jīng)營(yíng)管理者在制定商業(yè)銀行未來發(fā)展戰(zhàn)略時(shí)應(yīng)該充分考慮的問題。在世界范圍內(nèi)，歐美國(guó)家的銀行業(yè)主要實(shí)行混業(yè)經(jīng)營(yíng)的模式，業(yè)務(wù)產(chǎn)品創(chuàng)新性強(qiáng)，非利息收入占比較大。而現(xiàn)階段，我國(guó)商業(yè)銀行實(shí)行分業(yè)經(jīng)營(yíng)模式，營(yíng)業(yè)收入中有80%以上來自于信貸業(yè)務(wù)的利息收入，中間業(yè)務(wù)的非利息收入占比較小，，接近20%。我國(guó)商業(yè)銀行非信貸業(yè)務(wù)發(fā)展相對(duì)滯后，信貸業(yè)務(wù)仍然是主要的業(yè)務(wù)項(xiàng)目，利息收入仍然是占比最大的利潤(rùn)來源，這就致使信貸資產(chǎn)質(zhì)量直接關(guān)系到我國(guó)商業(yè)銀行的生死存亡。盡管商業(yè)銀行的信貸資產(chǎn)質(zhì)量和經(jīng)營(yíng)業(yè)績(jī)?cè)谝欢ǔ潭壬鲜苤朴趪?guó)民經(jīng)濟(jì)整體的發(fā)展?fàn)顩r，但最主要的在于理清兩者之間的關(guān)系，通過對(duì)商業(yè)銀行信貸業(yè)務(wù)考核指標(biāo)的合理設(shè)定，促進(jìn)信貸資產(chǎn)質(zhì)量的改善，進(jìn)而提升商業(yè)銀行的業(yè)績(jī)水平。 本文通過對(duì)信貸資產(chǎn)質(zhì)量的考察，分析其對(duì)商業(yè)銀行經(jīng)營(yíng)績(jī)效的影響，并在整合研究?jī)烧哧P(guān)系的同時(shí)，將落腳點(diǎn)放在考察商業(yè)銀行績(jī)效考核指標(biāo)的設(shè)置，尤其是針對(duì)信貸業(yè)務(wù)績(jī)效考核的研究。商業(yè)銀行只有充分認(rèn)識(shí)到，從業(yè)人員是基于可量化的考核標(biāo)準(zhǔn)來進(jìn)行業(yè)務(wù)行為選擇這一點(diǎn)，才能在未來業(yè)務(wù)開展中起到依靠合理考核促進(jìn)質(zhì)量改善和績(jī)效提升的作用。 本文選擇我國(guó)已成功上市的16家股份制商業(yè)銀行為樣本，經(jīng)過對(duì)各類財(cái)務(wù)指標(biāo)的綜合考量，選擇凈資產(chǎn)收益率指標(biāo)值衡量商業(yè)銀行的績(jī)效水平，以不良貸款率衡量信貸資產(chǎn)質(zhì)量狀況。本文主要研究自2003年到2012年，我國(guó)已上市商業(yè)銀行的凈資產(chǎn)收益率與不良貸款率之間的關(guān)系。研究結(jié)果表明信貸資產(chǎn)質(zhì)量與績(jī)效之間存在顯著的正相關(guān)關(guān)系。信貸資產(chǎn)質(zhì)量越好，不良貸款率越低，商業(yè)銀行的業(yè)績(jī)表現(xiàn)越好，凈資產(chǎn)收益率越高。反之，商業(yè)銀行的信貸資產(chǎn)質(zhì)量越差，其績(jī)效表現(xiàn)也越差。在分析兩者關(guān)系的基礎(chǔ)上，通過建立模型的方式，考察商業(yè)銀行 信貸資產(chǎn)質(zhì)量的影響因素。根據(jù)理論分析，選取不良貸款率BL為因變量，總資產(chǎn)ZZ、計(jì)提貸款損失準(zhǔn)備比率JZ、凈利息收入占比LS、成本收入比例CS、資本充足率ZC為自變量，運(yùn)用16家上市商業(yè)銀行自2007年到2012年的數(shù)據(jù)進(jìn)行面板數(shù)據(jù)回歸。實(shí)證檢驗(yàn)，各變量與不良貸款率的相關(guān)關(guān)系以及程度，進(jìn)而得出提升商業(yè)銀行信貸資產(chǎn)質(zhì)量的途徑。 本文在數(shù)據(jù)選擇上側(cè)重于已上市的股份制商業(yè)銀行，其業(yè)務(wù)規(guī)模占比是巨大的，但是其數(shù)量只占我國(guó)商業(yè)銀行總數(shù)的一小部分，希望未來后續(xù)的研究者可以擴(kuò)充樣本量，提高數(shù)據(jù)的完整性，對(duì)本文的論述進(jìn)行更為深入和廣泛的研究。
[Abstract]:Since 2008, the financial crisis caused by the American subprime crisis has swept the world, causing bank failures, government bankruptcy and high unemployment. This hurricane, from the other side of the ocean, has not only destroyed most of the virtual economies in Europe and America, but also made a heavy blow to the real economy of our country. But in fact, the risk of our commercial banks is huge and the quality of the credit assets is in danger. This crisis provides an opportunity to examine the quality of the credit assets of our commercial banks. This financial crisis can be said to be the disaster of the financial industry and the real industry, But it may also become a favorable opportunity for China's commercial banks to improve their risk management level, business innovation level and service level.
The commercial bank, as a business venture, has a huge difference from the general business enterprise. How to expand the profit space on the basis of controlling the risk is the problem that the commercial bank managers should take into full consideration when making the future development strategy of commercial banks. In the world, the banking industry in Europe and America The model of mixed operation is mainly carried out, the business product innovation is strong and the non interest income accounts for more. At the present stage, the commercial banks in our country carry out the separate operation mode, more than 80% of the business income come from the interest income of the credit business, the non interest income in the middle business is smaller, which is close to the development of the non credit business of our commercial banks in 20%.. Relatively lagging, credit business is still the main business item, and interest income is still the largest source of profit. This makes the quality of credit assets directly related to the survival and death of commercial banks in China. Although the quality and performance of the commercial banks' credit assets and operating performance are to some extent affected by the overall development of the national economy, But the most important thing is to clarify the relationship between the two and to improve the quality of credit assets through the reasonable setting of the evaluation indexes of the commercial banks' credit business, and then to improve the performance level of the commercial banks.
Through the inspection of the quality of credit assets, this paper analyzes the influence on the business performance of commercial banks, and at the same time integrating the study of the relationship between the two, puts the point on the establishment of the performance evaluation index of commercial banks, especially the research on the performance assessment of credit business. Quantifiable assessment standards can be used to select the business behavior, so as to promote quality improvement and performance improvement in future business development.
In this paper, 16 share-holding commercial banks, which have been successfully listed in China, are selected as samples. After comprehensive consideration of various financial indicators, the performance level of commercial banks is measured by the index value of net asset returns, and the quality of credit assets is measured by the bad loan rate. This paper mainly studies the listed commercial banks in China from 2003 to 2012. The results show that there is a significant positive correlation between the quality of credit assets and performance. The better the quality of credit assets, the better the quality of the credit assets, the lower the bad loan rate, the better the performance of the commercial banks, the higher the net asset returns, the worse the quality of the credit assets of the commercial banks, the performance of the credit assets. The performance is also worse. Based on the analysis of the relationship between them, a commercial bank is established through the establishment of a model.
According to the theoretical analysis, we select the BL as the dependent variable, the total asset ZZ, the total assets of the loan loss preparation ratio JZ, the net interest income ratio LS, the cost income ratio CS, the capital adequacy ratio ZC as the independent variable, and use the data of 16 listed commercial banks to return the panel data from 2007 to 2012. Test the correlation and degree of variables and non-performing loan ratio, and then get the way to improve the quality of credit assets of commercial banks.
In this paper, the selection of data is focused on the listed commercial banks, whose business scale is huge, but the number of them accounts for only a small portion of the total number of commercial banks in China. It is hoped that future researchers can expand the sample size, improve the integrity of the data, and make a more in-depth and extensive research on the discussion of this article.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.33;F832.4

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