公司治理结构差异对银行双重绩效及其协同度的影响研究  

Study on the Influence of Governance Structure Difference on Commercial Banks'Dual Performance and Their Synergy

作　　者：范香梅 刘斌 FAN Xiang-mei;LIU Bin(Key Laboratory of Science and Technology Finance,Guangdong University of Finance,Guangzhou 510521,China;School of Business,Hunan Normal University,Changsha 410081,China)

机构地区：[1]广东金融学院科技金融重点实验室,广东广州510521 [2]湖南师范大学商学院,湖南长沙410081

出　　处：《工程管理科技前沿》2023年第2期90-96,共7页Frontiers of Science and Technology of Engineering Management

基　　金：国家社会科学基金资助项目(19BJY238);湖南省教育厅重点资助项目(16A140)。

摘　　要：现有研究表明公司治理结构差异对银行财务与社会绩效及其协同度有重要影响。本文利用我国24家商业银行在2009-2019年期间数据测度和实证分析,发现大股东之间的相互制衡、女性董事占比、银行规模等对提高银行社会绩效有利;董事会规模、外部监事占比等与银行财务绩效正相关;高管薪酬、国有股权性质与银行双重绩效协同度负相关。本文研究结果表明,亟需构建起商业银行财务绩效与社会绩效综合管理体系,并强化协同管理意识。The existing research shows that the difference of corporate governance structure has an important impact on the bank's financial and social performance and its synergy.Using the data of 24 commercial banks in China from 2009 to 2019 to measure and do empirical analysis,it is found that the mutual control among major shareholders,the propor-tion of female directors and bank scale are beneficial to improving the bank's social performance,and the size of the board of directors,the proportion of external supervisors is positively correlated with the bank's financial performance,while the executive compensatior and the nature of state-owned equity are negatively correlated with the bank's dual performance synergy.It is urgent to build a comprehensive management system of financial performance and social per-formance of commercial banks and strengthen the awareness of collaborative management.

关 键 词：银行治理结构 财务绩效 社会绩效 协同度 

分 类 号：F832.33[经济管理—金融学]