發(fā)布時(shí)間：2018-02-14 16:37

  本文關(guān)鍵詞： 利益相關(guān)者 績(jī)效評(píng)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(jī)效評(píng)價(jià)體系存在著某些設(shè)計(jì)缺陷,導(dǎo)致實(shí)際績(jī)效評(píng)價(jià)報(bào)告不能真實(shí)地反映銀行經(jīng)營(yíng)過(guò)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(méi)有較好的方法來(lái)解釋這一現(xiàn)象。因此,本文通過(guò)利益相關(guān)者理論來(lái)解釋我國(guó)商業(yè)銀行績(jī)效沒(méi)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(huì)責(zé)任四個(gè)維度的績(jī)效評(píng)價(jià)體系,旨在為提升我國(guó)商業(yè)銀行績(jī)效提供必要的理論支撐。本文首先從效率理論出發(fā),通過(guò)界定效率與績(jī)效的含義,確定本文研究的對(duì)象:我國(guó)上市商業(yè)銀行績(jī)效評(píng)價(jià)而非效率測(cè)度問(wèn)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(duì)于商業(yè)銀行績(jī)效評(píng)價(jià)工作的重要作用,由此確定在構(gòu)建我國(guó)商業(yè)銀行績(jī)效評(píng)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(huì)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(jī)效概念為基礎(chǔ),結(jié)合相關(guān)理論,從三個(gè)層次逐級(jí)篩選出25項(xiàng)指標(biāo),以此構(gòu)成商業(yè)銀行績(jī)效評(píng)價(jià)體系的結(jié)構(gòu)。需要說(shuō)明的是,對(duì)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(píng)價(jià)商業(yè)銀行績(jī)效之前先行測(cè)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(gè)。最后,本文運(yùn)用因子分析和灰色關(guān)聯(lián)分析兩種評(píng)價(jià)方法,對(duì)我國(guó)16家上市商業(yè)銀行2010~2015年的績(jī)效進(jìn)行評(píng)價(jià)和分析,全面地解釋了我國(guó)商業(yè)銀行績(jī)效及其變動(dòng)的原因,為提高我國(guó)商業(yè)銀行績(jī)效水平指明了方向。通過(guò)分析,本文發(fā)現(xiàn),我國(guó)商業(yè)銀行績(jī)效水平主要受到不良貸款率、凈利潤(rùn)增長(zhǎng)率等成長(zhǎng)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(zhǎng)潛力較大的城市商業(yè)銀行和股份制商業(yè)銀行總體績(jī)效較好,而像農(nóng)業(yè)銀行、中國(guó)銀行等成長(zhǎng)潛力較小的大型商業(yè)銀行總體績(jī)效較差。隨后進(jìn)行的趨勢(shì)分析,結(jié)果表明我國(guó)商業(yè)銀行整體績(jī)效在利率市場(chǎng)化改革前呈上升趨勢(shì),在利率市場(chǎng)化改革后從新的較低起點(diǎn)出發(fā)繼續(xù)呈上升趨勢(shì)。
[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(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.33;F830.42

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