商业银行收入结构对盈利能力的影响研究——基于中国14家上市银行面板数据的分析  

Research on the Impact of Income Structure of Commercial Banks on Profitability: Analysis Based on Panel Data of 14 Listed Banks in China

作　　者：王曼舒[1] 刘晓芳 

机构地区：[1]南开大学商学院 [2]中山证券计划财务部

出　　处：《南开管理评论》2013年第2期143-149,共7页Nankai Business Review

基　　金：中央高校基本科研业务费专项资金项目(NKZXB10094)资助

摘　　要：银行业的激烈竞争使得利息收入业务对银行利润增长的贡献有限,越来越多的银行开始积极拓展服务,开辟非利息收入来源。本文基于中国14家上市商业银行2008-2010年季度数据,定量分析了商业银行收入结构对盈利能力的影响。结果表明,商业银行的非利息收入占比(手续费及佣金收入占比)和净息差对银行的盈利能力的影响都是正向的。商业银行在优化收入结构时必须控制成本费用才能使银行的盈利能力不断提高。国有控股银行的非利息收入占比要远远高于其它商业银行,且与盈利性成正向关系。全国性股份制商业银行和城市商业银行的非利息业务还很不完善,收入结构与盈利能力的回归系数不显著。商业银行盈利能力与宏观经济表现出一致的增长性。适中的银行规模能促进银行盈利能力的提高。Banking competition is now making interest income contribute less to the growth of banks＇ profits, more and more banks begin to promote the service actively and develop noninterest income sources. Although Chinese commercial banks gradually develop to be the comprehensive commercial banks, they still face the problems of single income structure, relatively few business varieties compared with foreign commercial banks. So it is critical to speed up restructuring and reforming the income structure of Chinese commercial banks. Based on the quarter data of 14 listed commercial banks in 2008-2010, this paper makes quantitative analysis of the impact of income structure on profitability. Bank＇s income is generally divided into interest and noninterest income. Interest income is the interest difference engaged in the traditional deposit and lending business. And the noninterest income is the charge for providing all kinds of services, However, it is still ques- tionable whether noninterest income can enhance the level of bank profitability. The results show that： the impact of the proportion of the non-interest income of commercial banks （and the proportion of the fee and commission income） and net interest margin of banks on the profitability are positive. The cost of commercial banks must be controlled to optimize the income structure in order to continuously improve the profitability of banks. This paper analyzes empirically the state-owned commercial banks, national joint-stock commercial banks and city commercial banks, which are the three different types of banks to demonstrate the final conclusion. Noninterest in- come accounting for state-owned banks is much higher than other commercial banks, and a positive relationship with profitability. The noninterest business of the national joint-stock commercial banks and city commercial banks is far from perfect, and the regression coefficient of the income structure and profitability is not significant. Commercial bank profitability and macro-economic perform

关 键 词：商业银行 收入结构 盈利能力 

分 类 号：F832.2[经济管理—金融学]