驱动因素分解视角下城市商业银行盈利分析——基于67家城市商业银行数据

Profit Analysis of City Commercial Banks from the Perspective of Decomposing Driving Factors—Based on Data from 67 City Commercial Banks

利润可持续增长是促进城市商业银行长期稳健发展的重要动力,但目前国内对于城市商业银行利润增长背后的驱动因素却鲜有研究,对城市商业银行可持续盈利能力的深入研究也较为匮乏。为此,本文基于2009年—2018年我国67家城市商业银行数据,从分解净利润增长驱动因素的视角对上述问题进行实证分析。研究发现:样本城市商业银行的盈利能力呈倒U形发展趋势,整体净利润增长呈下降趋势,传统利差收入对净利润增长的贡献在逐步弱化,而非息收入则为城市商业银行净利润的增长输出稳定的贡献;持续强化的成本管控和对闲散资金的有效投资所带动的税收优惠在一定程度上促进了城市商业银行降本增效。同时,近年来为加大不良资产处置力度所形成的资产减值损失成为侵蚀城市商业银行利润的主要因素。对此,城市商业银行应加强对效益优先的重视程度,以提升资源配置效率、改善收入结构、强化风险管控为着力点,推进适应高质量发展及业务转型的体制机制变革,从根本上提升经营效率及盈利水平。

Sustainable profit growth is an important driving force to promote the long-term and steady development of city commercial banks.However,there are few studies on the driving factors behind the profit growth of domestic city commercial banks,and there is also a lack of further research on the path to promote the sustainable profit development of city commercial banks.Therefore,based on the data of 67 domestic city commercial banks from 2009 to 2018,this paper makes an empirical study of the above issues from a new perspective of decomposition of the driving factors of net profit growth.It is found that the profitability of the sample city commercial banks shows a trend of inverted U-shaped development,the overall net profit growth shows a downward trend,showing that the contribution of the traditional interest margin income,which accounts for the main proportion of its operating income,to the growth of net profit is gradually weakening.While the non-interest income is a steady contribution to the growth of net profit.At the same time,the continuous strengthening of cost control and tax incentives driven by the effective investment of idle funds to a certain extent promote the cost reduction and efficiency increase of city commercial banks.However,in recent years,with the pressure of asset quality control,the asset impairment loss has become the main force to erode the profits of city commercial banks.In this regard,city commercial banks should pay more attention to the priority of efficiency,improve the efficiency of resource allocation,improve the income structure,strengthen risk management and control,and promote the reform of the system and mechanism to adapt to high-quality development and business transformation,so as to fundamentally improve the operating efficiency and profitability.