数字化转型提升了银行经营效率吗?——来自上市商业银行的经验证据  

Does Digital Transformation Improve the Operating Efficiency of Banks?Empirical Evidence from Listed Commercial Banks

作　　者：张庆君 欧一丁 Qingjun Zhang;Yiding Ou(School of Finance,Tianjin University of Finance and Economics,Tianjin 300222,China)

机构地区：[1]天津财经大学金融学院,天津300222

出　　处：《会计与经济研究》2023年第3期89-108,共20页Accounting and Economics Research

基　　金：国家社会科学基金项目(20FJYB003)。

摘　　要：随着金融科技的发展,我国各类商业银行陆续成立了金融科技公司,开始了数字化发展进程。数字化转型是否会提升银行经营效率?文章运用2010-2021年我国上市商业银行数据,实证分析数字化转型对银行经营效率的影响。研究结果表明:数字化转型会提高商业银行经营效率,数字化转型的认知程度、数字化产品的丰富程度和数字化组织复杂程度都会对其成本效率与技术效率产生积极影响;数字化转型通过资金成本渠道、存款结构渠道和业务创新渠道,提升商业银行经营效率。异质性分析结果表明:相较于股份制商业银行和区域商业银行,数字化转型对经营效率的提升作用在大型国有商业银行中更为显著;且跨区域经营范围越广的商业银行,数字化转型对其经营效率的提升作用越明显。With the fintech development,various commercial banks in China have established fintech companies and embarked on the path of digital development.Does digital transformation improve the operating efficiency of banks?Based on the data of China's listed commercial banks from 2010 to 2021,this paper empirically analyzes the impact of digital transformation on the operating efficiency of banks.The results show that the digital transformation does improve the operating efficiency of commercial banks,and the cognition degree of digital transformation,the richness of digital products and the complexity of digital organization have positive effects on the cost efficiency and technical efficiency of commercial banks.Digital transformation improves the operating efficiency of commercial banks through the capital cost channel,the deposit structure channel and the business innovation channel.The heterogeneity test shows that compared with joint-stock commercial banks and regional commercial banks,the positive effect of digital transformation on operating efficiency is more significant in large state-owned banks.Moreover,the more extensive the cross-regional business scope of commercial banks,the more significant the positive effect of digital transformation on their operating efficiency.

关 键 词：数字化转型 经营效率 资金成本 商业银行 业务创新 

分 类 号：F830.91[经济管理—金融学]