本文選題：上市商業(yè)銀行　切入點(diǎn)：資本結(jié)構(gòu)　出處：《蘭州交通大學(xué)》2014年碩士論文

【摘要】：隨著我國(guó)金融市場(chǎng)對(duì)外全面開(kāi)放，我國(guó)的金融業(yè)不得不接受來(lái)自國(guó)際的挑戰(zhàn)。而且，近年來(lái)國(guó)內(nèi)中小銀行及貸款公司不斷涌現(xiàn)，使得我國(guó)金融業(yè)的競(jìng)爭(zhēng)越發(fā)激烈。商業(yè)銀行在整個(gè)金融業(yè)中占主導(dǎo)地位，由于貨幣業(yè)務(wù)的特殊性，在防范風(fēng)險(xiǎn)、提升經(jīng)營(yíng)績(jī)效方面，其資本結(jié)構(gòu)發(fā)揮著重要作用，國(guó)內(nèi)外學(xué)者們已將商業(yè)銀行資本結(jié)構(gòu)與其經(jīng)營(yíng)績(jī)效的相關(guān)關(guān)系作為重要課題來(lái)進(jìn)行研究。此外，在我國(guó)的商業(yè)銀行中，無(wú)論在規(guī)模還是質(zhì)量上，上市商業(yè)銀行都有著很大的優(yōu)勢(shì)。因此，，本文以我國(guó)上市商業(yè)銀行為樣本，主要目的是分析其資本結(jié)構(gòu)對(duì)經(jīng)營(yíng)績(jī)效所產(chǎn)生的影響，并根據(jù)所得出的結(jié)果，為實(shí)現(xiàn)優(yōu)化資本結(jié)構(gòu)、改善經(jīng)營(yíng)效益、提高整體競(jìng)爭(zhēng)能力的目標(biāo)而提出合理化建議。 商業(yè)銀行是經(jīng)營(yíng)貨幣資產(chǎn)業(yè)務(wù)的企業(yè)，和大多普通企業(yè)相比，其經(jīng)營(yíng)具有自身的特點(diǎn)，因而商業(yè)銀行具有特殊的資本結(jié)構(gòu)，如，高負(fù)債比的資本結(jié)構(gòu)、分散的債務(wù)結(jié)構(gòu)、資產(chǎn)負(fù)債結(jié)構(gòu)的不匹配性以及資本比率的限制性，綜合這些共性與個(gè)性，本文的研究?jī)?nèi)容是：首先，在國(guó)內(nèi)和國(guó)外的相關(guān)研究方面，文章對(duì)此作了系統(tǒng)的綜合和簡(jiǎn)單的評(píng)述，緊接著全面地總結(jié)了有關(guān)資本結(jié)構(gòu)的基礎(chǔ)理論與商業(yè)銀行資本結(jié)構(gòu)特有的性質(zhì)，從理論上分析了商業(yè)銀行資本結(jié)構(gòu)是如何影響其經(jīng)營(yíng)績(jī)效的。其次，以上述理論為基礎(chǔ)，從股權(quán)資本、債權(quán)資本及附屬資本三個(gè)方面分析了我國(guó)16家上市商業(yè)銀行資本結(jié)構(gòu)的現(xiàn)況；從包括盈利性、安全性、流動(dòng)性及成長(zhǎng)性的四個(gè)層面對(duì)經(jīng)營(yíng)績(jī)效的當(dāng)前情形進(jìn)行了分析。最后，選用我國(guó)16家上市商業(yè)銀行近三年的數(shù)據(jù)，通過(guò)建立綜合評(píng)價(jià)指標(biāo)體系，運(yùn)用因子分析法測(cè)算出經(jīng)營(yíng)績(jī)效值；運(yùn)用EVIEWS軟件并選用個(gè)體固定效應(yīng)模型對(duì)所建立的面板數(shù)據(jù)進(jìn)行處理；以經(jīng)營(yíng)績(jī)效得分為因變量，以資本結(jié)構(gòu)指標(biāo)為自變量，分別進(jìn)行了線(xiàn)性與非線(xiàn)性回歸。 經(jīng)過(guò)上述分析得出以下結(jié)論：有三個(gè)變量和銀行經(jīng)營(yíng)績(jī)效是倒置的U形曲線(xiàn)關(guān)系，分別是第一大股東持股比例、國(guó)有股占比、資產(chǎn)負(fù)債率，第一大股東的控制力、附屬資本占核心資本比、資產(chǎn)規(guī)模的自然對(duì)數(shù)分別與銀行經(jīng)營(yíng)績(jī)效呈負(fù)向關(guān)系，前十大股東持股比例之和對(duì)銀行的經(jīng)營(yíng)績(jī)效產(chǎn)生正效應(yīng)，最后，本文在分析資本結(jié)構(gòu)現(xiàn)狀與所得出實(shí)證結(jié)果的基礎(chǔ)上，為我國(guó)上市商業(yè)銀行合理優(yōu)化資本結(jié)構(gòu)、改善經(jīng)營(yíng)績(jī)效提出對(duì)策建議。
[Abstract]:With the full opening of China's financial market to the outside world, China's financial industry has to accept international challenges. Moreover, in recent years, domestic small and medium-sized banks and loan companies have continued to emerge. Commercial banks play a leading role in the whole financial industry. Because of the particularity of monetary business, the capital structure plays an important role in preventing risks and improving management performance. Scholars at home and abroad have taken the relationship between the capital structure of commercial banks and their operating performance as an important topic to study. In addition, in China's commercial banks, both in terms of scale and quality, Therefore, taking the listed commercial banks of our country as a sample, the main purpose of this paper is to analyze the impact of the capital structure on the operating performance, and to optimize the capital structure according to the results obtained. Improve business efficiency, improve the overall competitiveness of the goal and put forward rationalization proposals. Commercial banks are enterprises engaged in money assets business. Compared with most ordinary enterprises, commercial banks have their own characteristics, so commercial banks have special capital structure, such as the capital structure with high debt ratio and the dispersed debt structure. The mismatch of the structure of assets and liabilities and the restriction of capital ratio, synthesizing these commonness and individuality, the research contents of this paper are as follows: first, in the domestic and foreign related research aspect, the article has made the systematic synthesis and the simple comment to this, Secondly, it summarizes the basic theory of capital structure and the characteristic nature of capital structure of commercial banks, and analyzes theoretically how the capital structure of commercial banks affects its management performance. Secondly, based on the above theory, This paper analyzes the present situation of the capital structure of 16 listed commercial banks in China from three aspects: equity capital, creditor's capital and subsidiary capital. This paper analyzes the current situation of business performance from four aspects of liquidity and growth. Finally, we select the data of 16 listed commercial banks in China in the past three years and establish a comprehensive evaluation index system. Using factor analysis method to calculate the operating performance value; using EVIEWS software and the individual fixed effect model to process the panel data established; taking the operating performance score as the dependent variable, taking the capital structure index as the independent variable, and taking the operating performance score as the dependent variable and the capital structure index as the independent variable. Linear and nonlinear regression are performed respectively. After the above analysis, the following conclusions are drawn: there are three variables and the bank operating performance is inverted U-shaped curve relationship, which is the proportion of the largest shareholder, the proportion of state-owned shares, the ratio of assets to liabilities, the controlling power of the largest shareholder. The ratio of subsidiary capital to core capital, the natural logarithm of asset size is negatively related to the bank's operating performance, and the sum of the top ten shareholders' shareholdings has a positive effect on the bank's operating performance. Based on the analysis of the present situation of capital structure and the empirical results, this paper puts forward some countermeasures and suggestions for the listed commercial banks to optimize their capital structure and improve their management performance.
【學(xué)位授予單位】：蘭州交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.33

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本文編號(hào)：1661401