数字化转型与银行风险承担——基于内部治理视角的实证研究  

Digital Transformation and Bank Risk Taking:An Empirical Study Based on the Perspective of Internal Governance

作　　者：蒋海[1] 王炳霖 吴文洋 Jiang Hai;Wang Binglin;Wu Wenyang

机构地区：[1]暨南大学经济学院 [2]中国人民大学财政金融学院 [3]湖南工商大学财政金融学院

出　　处：《金融经济学研究》2025年第1期26-38,共13页Financial Economics Research

基　　金：国家社会科学基金重点项目(23AZD024);国家自然科学基金面上项目(71973053);国家自然科学基金青年项目(72201096);湖南省自然科学基金青年项目(2022JJ40134);广东金融学会2023-2024年度基础课题(JCKT202301)。

摘　　要：数字化浪潮已在银行系统形成,对银行业的治理机制、风险控制等诸多方面都产生了深刻影响。选取2010—2021年的186家商业银行的非平衡面板年度数据为研究样本,运用系统GMM模型,探究数字化转型对银行风险承担的影响。研究结果表明,数字化转型能显著降低银行风险承担,内部治理在此过程中发挥协同作用。其中,股权结构及董事会结构是内部治理发挥作用的重要渠道。异质性分析表明,和战略数字化、业务数字化相比,管理数字化降低银行风险承担的作用更明显;而与大银行相比,中小银行通过数字化转型降低风险承担的作用更明显。因此,在商业银行数字化转型进程中,有关部门要加强对银行内部治理改革的关注,银行则应重视内部治理的作用,从而进一步提升银行业的风险管控能力和水平。The digital wave has taken shape in the banking system,with a profound impact on many aspects of the banking industry,such as the governance mechanism and risk control.This study selected the unbalanced panel annual data of 186 commercial banks from 2010 to 2021 as the sample and used a systematic Gaussian mixture model(GMM)to explore the impact of digital transformation on banks’risk taking.The results showed that digital transformation significantly reduced banks’risk taking,and internal governance played a synergistic role in this process.Specifically,the structures of the ownership and board of directors were important channels through which internal governance played a role.Heterogeneity analysis revealed that compared with strategy digitalization and business digitalization,management digitalization had a more obvious effect in reducing banks’risk taking;compared with large banks,small and medium-sized banks witnessed a more obvious role of digital transformation in reducing risk taking.Therefore,in the digital transformation of commercial banks,relevant departments should pay more attention to banks’internal governance reform,and banks should emphasize the role of internal governance to further improve the risk management and control capabilities,as well as the levels,of the banking industry.

关 键 词：数字化转型 内部治理 银行风险承担 

分 类 号：F830.5[经济管理—金融学]