银行效率实证研究的投入产出指标选择

Input-output Indicator Selection in the Empirical Study of Bank Efficiency

评述了近年来有关文献中银行效率测算时投入产出指标选择的共性问题,如指标的重复与遗漏、对应股东权益的资本价格统计口径偏误等。借助中介法的思想,针对不同的测算目的建立投入产出指标体系,明确了各项指标在财务报表中对应的科目。实证结果表明,我国16家上市银行近6期数据使用三套评价指标体系测算的效率结果基本一致。

This paper reviews the shortcomings of primary literatures in recent years about the input-output indicator selection, such as the duplication and omis- sions of indicators, statistical bias of the capital price＇s corresponding items in the financial statements, etc. According to intermediation approach as many other pa- pers, this paper establishes three sets of input-output indicator for different aims and selects items corresponding indicator in the financial statements. The empirical study using recent 6 periods~ data of all 16 Chinese listed banks shows that the DEA efficiencies evaluated by the three sets of input-output indicator are mostly consistent.