商业银行治理结构与财务绩效相关性分析  

The Relationship Between Governance Structure and Financial Performance of Listed Commercial Banks

作　　者：刘铎 张彦明[2] 刘斯文[3] 

机构地区：[1]黑龙江省教育厅,哈尔滨150001 [2]东北石油大学石油经济与管理研究所,黑龙江大庆163318 [3]哈尔滨工业大学管理学院,哈尔滨150006

出　　处：《哈尔滨商业大学学报（社会科学版）》2014年第4期3-9,共7页Journal of Harbin University of Commerce:Social Science Edition

基　　金：国家社会科学基金一般项目(12BJY076);黑龙江省哲学社会科学规划项目(12E142);黑龙江省"十二五"教育科学研究规划课题(HGJXH B2110149)

摘　　要：以"金融类"板块中公司年报数据为分析对象,通过数据说明股权集中度与财务绩效之间的相关性和内在联系。结果表明:商业银行股权集中程度较高时,大股东会利用手中的表决权伤害小股东的利益;商业银行董事会规模、监事会规模对财务绩效无显著影响;商业银行独立董事比例越高,其财务绩效越好;商业银行的高管人员持股比例越高,越容易引发高管过分关注短期收益,忽略商业银行的流动性风险和长期收益,不利于其长期发展。Annual report to the financial sector data is analyzed ,the data show that the correlation and inrinsic connection between ownership struc-ture and financial performance.The result of the above -mentioned study shows that： under high -degree of ownership structure of commercial banks, the large shareholders will use their right to vote to harm the interests of small shareholders;the size of board-of-directors and supervisors have no significant effort of the financial performances;the higher the proportion of independent directors of commercial banks , the better its finan-cial performance and higher equity incentive policy likely to cause short -term behavior and ignore long-term gains.

关 键 词：商业银行 财务绩效 治理结构 相关性分析 

分 类 号：F823.33[经济管理—财政学]