内控行为对商业银行经营绩效影响的深度探讨

Influence of Internal Behavior to Manage the Achievements to the Commercial Bank

本文采用FGLS回归分析法,实证检验了质量达标组和质量未达标组商业银行治理结构和风险控制机制对治理绩效的影响,以期揭示内部人控制行为影响银行经营业绩的路径和深度,找到银行治理低效的关键原因。研究表明,不良贷款和政府干预是影响国有商业银行治理绩效的关键性原因。股份制商业银行股本收益率高、不良贷款率低、公司治理结构较为完善,普遍存在规模经济,规模扩张有助于业绩提升,政府干预的负面影响小。

Article used the way of FGLS regression analysis. Article tested the impact of governance performance about commercial bank management structure and risk--control mechanisms. This may promulgate the internal control behavior to affect the bank operating results the way and the depth, found the essential reason of the bank government low efficiency. The research indicated： The non--performing loan and the government intervention are the crucial reason of the influence of state--owned Commercial bank governs the achievements. The joint stock system Commercial bank capital stock returns ratio high, the non--performing loan rate low, the company management structure is more perfect, it has the economies of scale generally, the scale expansion is helpful to the achievement promotion, and the government intervention negative influence is small.