本文選題：商業(yè)銀行　切入點(diǎn)：EVA績(jī)效　出處：《云南財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：在經(jīng)歷了全球經(jīng)濟(jì)形勢(shì)巨變和我國(guó)金融市場(chǎng)不斷發(fā)展之后,我國(guó)的商業(yè)銀行面臨著新一輪的轉(zhuǎn)型和競(jìng)爭(zhēng)。隨著金融脫媒,互聯(lián)網(wǎng)金融的發(fā)展和利率市場(chǎng)化的持續(xù)推進(jìn),我國(guó)商業(yè)銀行原本依靠壟斷地位和固定利差來(lái)獲得利潤(rùn)的時(shí)代已經(jīng)一去不復(fù)返。如何在新的銀行發(fā)展時(shí)代確定商業(yè)銀行的經(jīng)營(yíng)績(jī)效,找到一個(gè)切實(shí)可行而又相對(duì)準(zhǔn)確的評(píng)價(jià)經(jīng)營(yíng)績(jī)效的指標(biāo)就成為了一個(gè)迫切的問題。通過(guò)經(jīng)營(yíng)績(jī)效指標(biāo)去評(píng)價(jià)比較銀行的經(jīng)營(yíng)狀況,從而找出經(jīng)營(yíng)問題,提高績(jī)效水平。本文嘗試使用EVA績(jī)效指標(biāo)對(duì)我國(guó)上市商業(yè)銀行進(jìn)行實(shí)證研究分析和對(duì)比。本文通過(guò)簡(jiǎn)單梳理商業(yè)銀行績(jī)效評(píng)價(jià)體系相關(guān)理論,分析不同績(jī)效判斷方法的優(yōu)劣,以及EVA價(jià)值增加值這種建立在價(jià)值基礎(chǔ)上的績(jī)效指標(biāo)的優(yōu)勢(shì)所在。通過(guò)選擇合適的基礎(chǔ)財(cái)務(wù)數(shù)據(jù)調(diào)整得出我國(guó)上市商業(yè)銀行適用的EVA模型,測(cè)算出我國(guó)16家上市商業(yè)銀行的EVA及其相關(guān)指標(biāo),對(duì)取得的面板數(shù)據(jù)進(jìn)行回歸分析,判斷出主要的EVA績(jī)效驅(qū)動(dòng)因素,并結(jié)合相關(guān)驅(qū)動(dòng)因素提出提高我國(guó)商業(yè)銀行績(jī)效相應(yīng)的對(duì)策。本文基于EVA的基本模型和銀行業(yè)經(jīng)營(yíng)的特殊性,在考慮可行性和重要性等原則的基礎(chǔ)上分別調(diào)整了公示中的三個(gè)變量:營(yíng)業(yè)凈利潤(rùn)、資本總額、資本成本率,得出適用于我國(guó)上市商業(yè)銀行的績(jī)效模型。通過(guò)2011年至2015年五年的我國(guó)目前全部16家上市商業(yè)銀行披露的經(jīng)審核的年度財(cái)務(wù)報(bào)告中搜集整理的財(cái)務(wù)數(shù)據(jù)為主要數(shù)據(jù)來(lái)源,同時(shí)結(jié)合中國(guó)人民銀行等管理機(jī)構(gòu)公布的權(quán)威數(shù)據(jù),測(cè)算了我國(guó)上市商業(yè)銀行2011年至2015年的EVA和REVA,并將EVA、REVA和傳統(tǒng)績(jī)效指標(biāo)ROE進(jìn)行比較。結(jié)果顯示,國(guó)有商業(yè)銀行績(jī)效呈下降趨勢(shì),股份制商業(yè)銀行保持穩(wěn)定,城市商業(yè)銀行績(jī)效穩(wěn)中有升;考慮資本成本后的股東回報(bào)率明顯低于傳統(tǒng)的指標(biāo);在剔除規(guī)模因素后,股份制商業(yè)銀行和城市商業(yè)銀行比五大國(guó)有銀行具有更好的經(jīng)營(yíng)績(jī)效,這也是股份制商業(yè)銀行和城市商業(yè)銀行具有較強(qiáng)競(jìng)爭(zhēng)力的表現(xiàn)之一。其后,本文選取了8項(xiàng)商業(yè)銀行有重要影響的指標(biāo),即資產(chǎn)總額、資本充足率、撥備覆蓋率、營(yíng)業(yè)費(fèi)用率、存貸比、不良貸款比率、非利息收入占比、最大十家客戶貸款比例,并選取了我國(guó)上市商業(yè)銀行2011年至2015年的面板數(shù)據(jù)作為研究樣本,通過(guò)面板數(shù)據(jù)平穩(wěn)性分析、Hausman檢驗(yàn)、面板數(shù)據(jù)回歸,從而得出實(shí)證結(jié)果。結(jié)果顯示只有資產(chǎn)總額、撥備覆蓋率、存貸比和非利息收入占比對(duì)商業(yè)銀行EVA經(jīng)營(yíng)績(jī)效的影響是顯著的。通過(guò)分析實(shí)證分析得出的結(jié)論,給出提高我國(guó)上市商業(yè)銀行績(jī)效的對(duì)策。
[Abstract]:After the great changes in the global economic situation and the continuous development of China's financial market, our commercial banks are facing a new round of transformation and competition. With the development of financial disintermediation, the development of Internet finance and the continued promotion of interest rate marketization, China's commercial banks are facing a new round of transformation and competition. The era when the commercial banks of our country originally relied on monopoly position and fixed interest margin to obtain profits has gone forever. How to determine the operating performance of commercial banks in the new era of bank development? It has become an urgent problem to find a feasible and relatively accurate index to evaluate the operating performance of the bank. This paper attempts to use EVA performance indicators to analyze and compare the performance of listed commercial banks in China. This paper analyzes the merits and demerits of different performance judgment methods by simply combing the relevant theories of performance evaluation system of commercial banks. And the advantage of EVA value added, which is established on the basis of value, through selecting appropriate basic financial data to adjust the suitable EVA model of China's listed commercial banks. The EVA and its related indexes of 16 listed commercial banks in China are calculated, and the main driving factors of EVA performance are judged by regression analysis of the obtained panel data. Combining with the relevant driving factors, this paper puts forward the corresponding countermeasures to improve the performance of commercial banks in China. Based on the basic model of EVA and the particularity of banking management, On the basis of considering the principles of feasibility and importance, the paper adjusts three variables in the public announcement: net operating profit, total capital, capital cost ratio, etc. Through the five years from 2011 to 2015, the financial data collected and collated in the audited annual financial reports disclosed by all 16 listed commercial banks in China are the main data sources. At the same time, combining with the authoritative data released by the people's Bank of China and other management organizations, this paper calculates the EVA and Reva of China's listed commercial banks from 2011 to 2015, and compares the EVAREVA with the traditional performance index (ROE). The performance of state-owned commercial banks shows a downward trend, the joint-stock commercial banks remain stable, and the performance of urban commercial banks is steadily rising; the return of shareholders after considering the cost of capital is obviously lower than that of the traditional indicators; after taking into account the factors of scale, the return of shareholders is obviously lower than that of the traditional indicators. The joint-stock commercial banks and the city commercial banks have better operating performance than the five state-owned banks, which is also one of the strong competitive performance of the joint-stock commercial banks and the city commercial banks. In this paper, we select 8 important indicators of commercial banks, that is, total assets, capital adequacy ratio, reserve coverage rate, operating expenses ratio, deposit to loan ratio, non-performing loan ratio, non-interest income ratio, and the largest ten customers' loan ratio. The panel data of China's listed commercial banks from 2011 to 2015 are selected as the research samples. Through the panel data smoothness analysis and panel data regression, the empirical results are obtained. The results show that only total assets and reserve coverage are available. The effect of deposit-loan ratio and non-interest income ratio on the EVA performance of commercial banks is significant. Through the analysis of the conclusions of empirical analysis, the countermeasures to improve the performance of listed commercial banks in China are put forward.
【學(xué)位授予單位】：云南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.33;F830.42

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本文編號(hào)：1683921