摘要经济的飞速发展,给企业带来的是机遇也是挑战。对银行业上市公司来说,外资的不断进入,金融体制的不断改革,政策的不断变化,都在加剧市场的竞争,提高经营绩效已经迫在眉睫。本文从资本结构的角度,对提高其经营绩效作一定的分析。一般来说,公司的资本分为权益资本和债务资本,银行业上市公司作为一个特殊的企业,债务资本远大于权益资本。本文就商业银行特殊的资本结构,从上市16家商业银行的财务报表中选取盈利性指标和成长性指标来对资本结构影响经营绩效作实证分析。最后结合实证结果与现状分析,提出上市银行优化其资本结构来增强其经营绩效的政策建议。23300
关键词: 上市银行、资本结构、经营绩效 毕业论文外文摘要
Title The banking capital structure of listed companies on its business performance
Abstract
The rapid development of economy brings opportunities and challenges to company. For banking industry listed companies, foreign capital to enter, continuous reform of the financial system, the unceasing change of policy, both intensify the market competition. So improving the business performance is imminent. This article analyzes how to improve its business performance from the perspective of capital structure. In general, the company's capital is pided into equity capital and debt capital, banking as a special enterprise, listed companies debt than equity capital. The special capital structure, in this paper, the commercial Banks from 16 listed commercial Banks in the financial statements of selected profitability index and growth index to make empirical analysis on the capital structure affect the operating performance. Finally combining the empirical results and present situation analysis, this text proposed the listed Banks to optimize their capital structure policy recommendations to enhance their business performance.
Keywords: Listed Banks, capital structure and business performance
目次
1 引言 1
1.1研究背景 1
1.2研究意义 1
1.3研究内容和结构 1
2 相关理论和方法概述 3
2.1资本结构理论 3
2.2资本结构度量指标 5
2.3经营绩效理论 5
2.4经营绩效指标度量指标选用 6
3 概念模型和研究假设 7
3.1概念模型 7
3.2现状简析 8
3.3研究假设 11
4 研究设计 13
4.1数据来源与样本选取 13
4.2变量设计 13
4.3建立模型 13
5 数据分析与管理建议 15
5.1描述性统计分析 15
5.2推断性统计分析 15
5.3管理建议 17
致谢 19
参考文献 20
附录 22
1 引言
1.1研究背景
改革开放以来,我国的经济飞速发展,伴随着金融体制的不断改革,金融业已成为我国的经济命脉。不间断的金融危机让我们意识到一个稳健高效的金融体系对国家的重要性。就我国而言,企业的融资方式主要为间接融资,因此银行业上市公司即上市商业银行扮演的角色就显得异常重要,这也促使我们越来越关注其经营绩效的提高,其稳定性的增加。同时,商业银行的全面开放,利率市场化,以及民间银行的出现,也给予商业银行自身莫大的压力,提高自身经营绩效提高自身竞争力已经迫在眉睫。