發(fā)布時間：2018-02-14 16:37

  本文關(guān)鍵詞： 利益相關(guān)者 績效評價 因子分析 灰色關(guān)聯(lián)分析　出處：《集美大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：當(dāng)前,由于現(xiàn)有商業(yè)銀行績效評價體系存在著某些設(shè)計缺陷,導(dǎo)致實際績效評價報告不能真實地反映銀行經(jīng)營過程中的某些行為和結(jié)果,同時現(xiàn)有的相關(guān)研究也沒有較好的方法來解釋這一現(xiàn)象。因此,本文通過利益相關(guān)者理論來解釋我國商業(yè)銀行績效沒有達(dá)到預(yù)期效果的原因,并構(gòu)建包含風(fēng)險、收益、效率和社會責(zé)任四個維度的績效評價體系,旨在為提升我國商業(yè)銀行績效提供必要的理論支撐。本文首先從效率理論出發(fā),通過界定效率與績效的含義,確定本文研究的對象:我國上市商業(yè)銀行績效評價而非效率測度問題;其次,基于利益相關(guān)者理論、契約理論從理論上分析了利益相關(guān)者對于商業(yè)銀行績效評價工作的重要作用,由此確定在構(gòu)建我國商業(yè)銀行績效評價體系時必須包含利益相關(guān)者層面的指標(biāo),并用社會責(zé)任類指標(biāo)進(jìn)行概括。然后本文以界定的商業(yè)銀行績效概念為基礎(chǔ),結(jié)合相關(guān)理論,從三個層次逐級篩選出25項指標(biāo),以此構(gòu)成商業(yè)銀行績效評價體系的結(jié)構(gòu)。需要說明的是,對于效率類指標(biāo),本文根據(jù)目前常用的做法以技術(shù)效率這一綜合性很強的指標(biāo)替代了各種投入產(chǎn)出要素,并在具體評價商業(yè)銀行績效之前先行測算出該指標(biāo)的數(shù)值,因此表現(xiàn)在指標(biāo)體系中的效率類指標(biāo)僅有技術(shù)效率一個。最后,本文運用因子分析和灰色關(guān)聯(lián)分析兩種評價方法,對我國16家上市商業(yè)銀行2010~2015年的績效進(jìn)行評價和分析,全面地解釋了我國商業(yè)銀行績效及其變動的原因,為提高我國商業(yè)銀行績效水平指明了方向。通過分析,本文發(fā)現(xiàn),我國商業(yè)銀行績效水平主要受到不良貸款率、凈利潤增長率等成長潛力因素的影響,如興業(yè)銀行、南京銀行、寧波銀行、北京銀行和浦發(fā)銀行等成長潛力較大的城市商業(yè)銀行和股份制商業(yè)銀行總體績效較好,而像農(nóng)業(yè)銀行、中國銀行等成長潛力較小的大型商業(yè)銀行總體績效較差。隨后進(jìn)行的趨勢分析,結(jié)果表明我國商業(yè)銀行整體績效在利率市場化改革前呈上升趨勢,在利率市場化改革后從新的較低起點出發(fā)繼續(xù)呈上升趨勢。
[Abstract]:At present, due to the existing performance evaluation system of commercial banks has some design flaws, resulting in the actual performance evaluation report can not reflect the bank management in the process of certain behaviors and results, while existing research has no better method to explain this phenomenon. Therefore, this article through the stakeholder theory to explain the performance of China commercial banks have not achieved the expected results, and build risk, income, performance evaluation system four dimensions of efficiency and social responsibility, in order to provide the necessary theoretical support for improving the performance of China's commercial banks. This paper from the efficiency theory, by defining the meaning of efficiency and performance, determine the object of this study: the evaluation of commercial the performance of listed banks in China and non efficiency problems; secondly, based on the stakeholder theory, contract theory, stakeholder analysis from theory An important role for the performance evaluation of the commercial bank, the construction in our country commercial bank performance evaluation system must include the index level of stakeholders, and summed up the social responsibility index. Then this paper defines the concept of commercial bank performance as the basis, combined with the theory, selected 25 indexes from three a hierarchy, in order to constitute the structure of the commercial bank performance evaluation system. That is, the efficiency index, according to the current commonly used indicator approach to technical efficiency which is a comprehensive strong alternative to various inputs and outputs, and before the performance of specific numerical evaluation of commercial bank first calculate the index. So the performance of the index system of efficiency index is only a technical efficiency. Finally, this paper uses factor analysis and grey correlation analysis of two kinds of evaluation methods, to our country 1 The evaluation and analysis of 6 listed commercial banks 2010~2015 performance, fully explain the performance and changes of China's commercial banks, points out the direction for improving the level of performance of commercial banks in our country. Through the analysis, this paper found that the level of performance of commercial banks in China are mainly affected by the rate of non-performing loans, net profit growth potential influence factors the growth rate, such as the Industrial Bank, Nanjing bank, Ningbo bank, Beijing bank and Shanghai Pudong Development Bank good growth potential of city commercial banks and joint-stock commercial banks and the overall performance, such as the Agricultural Bank, large commercial banks overall performance Chinese bank growth potential is small. The ensuing analysis results show that the trend. The overall performance of China's commercial banks is increasing in the interest rate market before the reform, in the market-oriented reform of interest rates from a low starting point of new continue increased. Potential.

【學(xué)位授予單位】：集美大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F832.33;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 毛藝林;;基于績效三棱鏡的商業(yè)銀行績效評價——以A商業(yè)銀行為例[J];財會通訊;2015年32期

2 許莉;路程;朱珠;曹東;;分層次商業(yè)銀行績效評價體系構(gòu)建——兼論《金融企業(yè)績效評價辦法》[J];財會通訊;2015年01期

3 王擎;吳瑋;黃娟;;城市商業(yè)銀行跨區(qū)域經(jīng)營:信貸擴(kuò)張、風(fēng)險水平及銀行績效[J];金融研究;2012年01期

4 鄧鑫;;國有商業(yè)銀行注資后的績效評估[J];銀行家;2011年12期

5 方長豐;;關(guān)于商業(yè)銀行績效評價體系的實證研究[J];稅務(wù)與經(jīng)濟(jì);2011年04期

6 陳仲常;劉佳;林川;;商業(yè)銀行績效評價體系及影響因素研究[J];工業(yè)工程;2011年03期

7 李鴻冠;李華成;;商業(yè)銀行績效評價體系的探討——基于利益相關(guān)者理論[J];經(jīng)濟(jì)師;2010年10期

8 左曉慧;戶國棟;;我國上市商業(yè)銀行績效評價的灰關(guān)聯(lián)實證研究[J];經(jīng)濟(jì)問題;2010年05期

9 紀(jì)建悅;王翠;;績效三棱鏡在我國商業(yè)銀行績效評價中的應(yīng)用研究[J];農(nóng)村金融研究;2009年12期

10 趙昌文;楊記軍;夏秋;;中國轉(zhuǎn)型期商業(yè)銀行的公司治理與績效研究[J];管理世界;2009年07期

相關(guān)碩士學(xué)位論文 前1條

1 胡小東;基于組合評價法的我國上市商業(yè)銀行競爭力評價研究[D];集美大學(xué);2016年

，

本文編號：1511131