数字经济发展、银行数字化投入与银行治理  

Digital Economy Development,Banks’Digital Investment and Bank Governance

作　　者：张庆君 陈思 ZHANG Qingjun;CHEN Si(Tianjin University of Finance and Economics,Tianjin 300222)

机构地区：[1]天津财经大学金融学院,天津300222

出　　处：《经济与管理研究》2022年第8期31-55,共25页Research on Economics and Management

基　　金：国家社会科学基金后期资助项目“非金融上市公司债务违约风险生成机制及溢出效应研究”(20FJYB003)。

摘　　要：数字经济以数据为主要构成要素,以现代化网络为主要载体,对银行业的结构与发展模式产生影响。本文选取中国36家上市银行2010—2019年的年度经营数据,研究数字经济、银行数字化投入与银行治理的关系,分析银行数字化投入对银行治理影响的传导机制与银行异质性问题,并从数字经济发展和银行资产、负债以及非利息收入等方面探讨银行数字化转型的驱动力。研究结果表明:银行数字化投入的增加有利于改善银行治理,银行管理者的非理性程度、管理层代理成本以及技术效率会影响银行数字化与银行治理之间的关系,非国有银行数字化发展更有利于银行治理水平的提高,数字经济发展、银行融资成本的上升、资产收益能力的提高以及非利息收入的降低有利于促进银行进行数字化转型。The digital economy,with data as the main component and modern networks as the main carrier,has an impact on the structure and development mode of the banking industry.This paper selects the annual operating data of 36 listed banks in China from 2010 to 2019,to investigate the relationship between the digital economy,listed banks’digital investment and bank governance.Then,it analyzes the transmission mechanism of banks’digital investment on bank governance and the heterogeneity of banks,and discusses the driving force of banks’digital transformation from digital economy development and banks’assets,liabilities and non-interest income.The main findings indicate that:the increase in banks’digital investment is conducive to the improvement of governance;the irrational degree of bank managers,management agency costs and technical efficiency will affect the relationship between bank digitization and bank governance;and the non-state-owned listed banks’digital development contributes more to the improvement of bank governance.Moreover,the development of the digital economy,the rise of bank financing costs,the improvement of asset profitability and the reduction of non-interest income can also promote banks’digital transformation.

关 键 词：数字经济 银行数字化投入 非理性投资 代理成本 技术效率 银行治理 

分 类 号：F830.33[经济管理—金融学]