摘要
股权结构与董事会特征是影响商业银行经营绩效的重要因素。本文通过选取2007~2014年14家上市商业银行作为研究样本,实证检验产权结构及董事会特征与商业银行经营绩效的关系。结果表明：股权结构、资产负债率与经营绩效存在非线性关系,董事会规模、独立董事比例及高管薪酬与经营绩效正相关。上述结果表明商业银行目前的主要任务是解决第一类委托代理问题,同时着力健全内部治理,使激励约束机制切实发挥作用。
Abstact:Ownership structure and board characteristics are important characteristics of commercial banks business performance.This paper selected 14 listed commercial banks in 2007~2014 as the research sample, and empirically studied the relationship between the ownership structure, board characteristics and commercial banks operating performance.Results showed that the nonlinear relationship among the ownership structure, the asset-liability ratio and operating performance, and the board size, independent directors and executive compensation are positively correlated.The results show that the key task of the commercial banks is to solve the first kind of principal-agent problem, at the same time, striving to improve the internal governance and let the incentive constraints mechanism play a real role.
出处
《财会通讯（中）》
北大核心
2016年第6期20-22,129,共3页
Communication of Finance and Accounting
基金
河南省科技厅软科学研究项目"小微企业融资难问题研究"(项目编号:152400410268)阶段性研究成果
关键词
商业银行
产权结构
董事会特征
Commercial bank
Ownership structure
Board characteristics
