【作者】 张君；

【导师】 甘国华；

【作者基本信息】 江西师范大学 ， 产业经济学， 2016， 硕士

【摘要】 近年来国内由于利率市场化改革的不断深入、金融脱媒现象日益加剧、金融行业竞争愈发激烈、金融服务需求多元化等原因,开拓非利息收入业务成为银行业的共识。诚然我国开展非利息收入业务的历史短暂,非利息收入业务占比虽然远低于欧美成熟经济体,但其规模在不断增长。2008年美国次贷危机爆发,再次引发各国对于发展非利息收入是否提高银行经营风险的讨论。而学界对于非利息收入是提高还是降低商业银行经营风险,由于研究方法、国家、研究视角、研究时间段的不同,导致观点不一。为了更加清晰的了解国内当前非利息收入对银行经营风险的影响,有必要通过实证对其进行分析。本文首先阐述了全文研究背景意义、梳理了国内外文献、交代了研究方法、内容及技术路线;其次对非利息收入概念进行界定、特征进行归纳并对开展非利息收入的必要性进行阐述;再者对我国银行开展非利息收入业务的历史进程进行回顾,并针对其发展现状进行描述性统计分析;而实证部分作为本文的核心部分,结合我国存款保险条例的颁布实施,允许商业银行破产的现实情况,选取了Z值破产指数对上市商业银行的经营风险进行衡量。实证部分得出的主要结论如下:(1)从全样本回归结果发现,非利息收入对银行经营风险具有显著负相关,即随着非利息收入占比的提高银行经营风险会显著下降;其中非利息收入对股份制商业银行经营风险具有显著负相关,而对于大型国有商业银行来说也具有负相关,但并不显著。(2)全样本银行的资产规模、净收益占利润总额、国内生产总值增长率、净资产收益率对银行经营风险具有显著负相关;权益资本比、M2增长率对经营风险具有显著正相关。除M2增长率对股份制银行经营风险呈不显著正相关外,其他控制变量对股份制及国有银行的影响与其对全样本银行一致。(3)手续费及佣金收入对全样本、股份制及国有银行经营风险呈显著负相关,投资收益对全样本银行经营风险呈不显著正相关,对股份制银行呈不显著负相关,对国有银行则呈显著正相关;其他构成部分对全样本及股份制银行经营风险呈显著负相关,而对国有银行呈负相关,但并不显著。最后是对全文理论和实证部分的结论进行归纳,并从宏观及微观两大角度对我国银行在合理的风险水平下开展非利息收入业务提出相关政策建议。更多还原

【Abstract】 In recent years, as the interest rate market reform is deepening,the phenomenon of financial disintermediation is aggravating,the competition in the financial industry is becoming more and more fierce and the financial services need to be diversified,so developing non-interest income business has become the consensus of the banking industry. Admittedly,the history of non-interest income business in China is short.Although non-interest income business accounting is much lower than the mature economies of Europe and America, but its size is growing.Since the US Subprime Mortgage Crisis broke out in 2008,some countries came to discuss the development of the risk of the banking on the non-interest income again. As whether non-interest income is to improve or reduce the risk of commercial banks, the viewpoint of academic varies as different research methods, states, research perspective, research time period. Therefore in order to understand the impact of non interest income on bank management risk in China more clearly, it is necessary to carry on the analysis through the empirical analysis. The conclusion has practical significance for the risk prevention and control of domestic banks to expand non interest income business at present.First of all, this paper expounds the significance of the research background, sort the relevant literature at home and abroad, and explains the research methods,content and technical route. Secondly,this paper defined the concept of non-interest income,summarize the main features and explains the necessity to carry out non interest income. In addition, the historical process of non interest income business in China’s banks is reviewed, and its development status is analyzed by descriptive statistics. The empirical part as the core part of this paper, combined with the promulgation and implementation of China’s deposit insurance regulations, allowing the reality of commercial bank insolvency, selects Z value bankruptcy index to measure operational risk of listed commercial banks.The main conclusions of the empirical part are as follows:(1)From the whole sample regression results we can found,Non-interest income has a significant negative correlation with the risk of bank management,with the non-interest income accounted for the increase in bank operating risk will be decreased significantly;The non-interest income is negatively related to the risk management of joint-stock commercial banks,and for the large state-owned commercial banks also have negative correlation, but not significant.(2)Whole sample bank asset size, net income accounted for gross profit,the growth rate of GDP and rate of return on net-assets has significant negative correlation on bank operating risk; and equity capital ratio, M2 growth rate of operational risk has a significant positive correlation.In addition to the M2 growth rate of joint-stock banks operating risk was not significantly positive correlation, the impact of other control variables on the share-holding system and the state-owned banks are consistent with the full sample bank.(3)Fee and commission income on the whole sample, the shareholding system and the risk of state-owned banks have a significant negative correlation,Investment income of the whole sample bank is not significantly positive correlation, the joint-stock banks was not significantly negatively correlated, the state-owned banks are significantly positively correlated;The other components of the whole sample and the joint-stock banks operating risk is significantly negative correlation, while the state-owned banks are negatively related, but not significant.At the end of this paper, theoretical and empirical conclusions are summarized,and from macro and micro point of view of two Chinese banks to carry out the non-interest income business at a reasonable level of risk and puts forward relevant policy suggestions.更多还原