银行表外业务、风险输入与经营业绩——基于中国上市银行2007～2011年均衡面板数据的实证分析  

Chinese Banks Off-balance Sheet Business, Risk Input and Operating Performance——Basing on the Balance Panel Data of 2007-2011 China Listed Banks

作　　者：黄洁莉[1] 汤佩[1] 夏喆[2] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430070 [2]湖北经济学院会计学院,湖北武汉430205

出　　处：《金融经济学研究》2013年第6期44-54,共11页Financial Economics Research

基　　金：国家社会科学基金青年项目(11CGL046)

摘　　要：以中国上市银行2007～2011年均衡面板数据为基础，通过构建多元回归模型研究表外业务对银行风险输入与银行经营业绩的影响，得出中国上市银行表外业务与银行不良贷款率显著正相关，与银行当期基本每股收益有不显著的负相关关系、与第二期基本每股收益呈不显著的正相关关系，但其与第三期、第四期（即两年、3年后）银行基本每股收益呈显著正相关关系等结论，揭示了表外业务对银行风险输入即时性、业绩提升波动性与滞后性的诸多特征，为中国银行业表外业务的健康发展提供有益思考，并为相关监管部门的政策制定与实施提供理论依据。Based on 2007-2011 balanced panel data of China listed banks, this paper researched on China bank off-balance sheet business and its risk and performance by building the multiple regression models. It concluded that the off-balance sheet business had a positive role in promoting its non-performing loan ratio, and it had no relation to cur- rent and next period basic earnings per share, but it had a positive role in promoting the 2 and 3 years after basic earnings per share. It revealed the bank off-balance sheet business was characterized of risks input real -time, performance enhance volatility and hysteresis. The conclusions above all provided a useful thinking for the development of China bank off -balance sheet business, and also provided a theoretical basis for the relevant regulatory au- thorities to develop policies.

关 键 词：银行表外业务 不良贷款率 基本每股收益 

分 类 号：F830.4[经济管理—金融学]