【摘要】 随着我国资本市场的发展和银行经营业务的扩展,非利息收入在银行总收入中的比重逐年增加。本文以我国12家商业银行2000年至2007年的数据为样本,探讨商业银行非利息收入的构成及其影响因素。研究结果表明,总体上非利息收入的大小与银行的规模、存款占总资产的比重和员工人数与存款的比例显著正相关,与银行的净资产收益率无关;手续费收入仍是我国商业银行非利息收入的主要来源;但国有商业银行与非国有商业银行无论是非利息收入的总量还是构成,均存在显著的差异。更多还原

【Abstract】 With the development and deregulation of Chinese capital market,commercial banks in China widen the range of products they offer to their clients.The income from non-interest activities as percentages of bank assets and operating income have increased over time.Based on 12 commercial banks in China for the period 2000-2007,this paper explores the components and determinants of non-interest income.The results indicate that,on average,the non-interest income is positively related to bank size,the ratio of deposits-to-assets and the ratio of full-time-employees-to-deposits.It is unrelated to the quality of bank’s management.Furthermore,there are significant differences between state-owned and non-state-owned commercial banks both in components and determinants of non-interest income.更多还原