商业银行非利息收入与经营风险关系研究综述

Research Review on the Relationship Between Commercial Bank's Noninterest Income and Operating Risk

对于商业银行非利息收入的研究,国内外学者有两种截然不同的观点,即非利息收入的增加有利于减少商业银行的经营风险,或增加盈利的波动。这一分歧出现的原因在于实证分析中对非利息收入的界定、研究方法、考核标准、数据来源的不同。针对现阶段我国非利息收入与利息收入的关联性趋势以及非利息收入自身的波动性及周期性特点,我国商业银行应从明晰利息收入与非利息收入的界限、调整非利息收入的结构以及加强外部金融监管三个方面加以应对。

There are two different views of the commercial banks＇ noninterest income,one is noninterest income increase is conducive to reducing the operational risks of commercial banks, the other is noninterest income increase the volatility of earnings. The disagreement comes from the differences of the definition, research methods, assessment standards and data sources. According to the characteristics of the relevance between the noninterest income and interest income and the volatility and cyclicity of noninterest income,our commercial banks should clarify the interest income and noninterest income,adjust the noninterest income structure and strengthen external financial supervision.