内部公司治理对银行风险承担行为的影响——基于结构方程模型的银行风险承担度量  

The Influence of Internal Corporate Governance on Bank Risk Taking:Based on Bank Risk Taking Assessed by Structural Equation Model

作　　者：李晓庆[1] 刘江慧[1] 

机构地区：[1]南京信息工程大学经济管理学院,江苏南京210044

出　　处：《经济问题》2016年第7期36-41,共6页On Economic Problems

基　　金：教育部人文社会科学基金项目"内部公司治理对银行风险承担行为影响研究"(10YJC790149)

摘　　要：区别于现有研究中银行风险承担行为的度量方法,创新性地基于CAMEL评级体系构建了评价我国商业银行风险承担行为的结构方程模型,并基于该模型计算出样本银行的风险承担得分。基于16家上市银行2008-2014年间的数据研究表明,银行股权结构越集中,银行风险水平越高,而股权制衡度则与银行风险承担显著负相关;高管薪酬与银行风险承担之间呈显著倒"U"型关系;董事会规模和监事会规模都与银行风险承担呈显著负相关;资产规模与银行风险承担之间呈显著负相关;年度内董事会会议次数和监事会会议次数对银行风险承担影响不显著。The paper presents an innovative structural equation model based on CAMEL rating system to assess China＇ s commercial bank risk taking. When we investigate 16 listed banks in China during 2008 -2014 to analyze the influence of corporate governance on bank risk - taking , we demonstrate that the proportion of shares held by the top ten shareholders and the shareholding of the largest shareholder have a significantly positive impact on bank risk taking, but the relationship of equity balance degree and bank risk taking is significant negative. We also find the executive pay and bank risk taking is significantly inverted U -shaped relationship, the board size ,supervisory board size and assets negatively affect the bank risk taking, but the number of meetings of board and supervisory board have no significant influence on bank risk taking.

关 键 词：内部公司治理 银行 风险承担行为 

分 类 号：F830.2[经济管理—金融学]