發(fā)布時(shí)間：2018-02-14 16:37

  本文關(guān)鍵詞： 利益相關(guān)者 績效評價(jià) 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(jià)體系存在著某些設(shè)計(jì)缺陷,導(dǎo)致實(shí)際績效評價(jià)報(bào)告不能真實(shí)地反映銀行經(jīng)營過程中的某些行為和結(jié)果,同時(shí)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(xiǎn)、收益、效率和社會責(zé)任四個維度的績效評價(jià)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(jià)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(jià)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(jià)體系時(shí)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(xiàng)指標(biāo),以此構(gòu)成商業(yè)銀行績效評價(jià)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(qiáng)的指標(biāo)替代了各種投入產(chǎn)出要素,并在具體評價(jià)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(yùn)用因子分析和灰色關(guān)聯(lián)分析兩種評價(jià)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(jià)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(diǎn)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

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