商业银行财务绩效评价指标体系研究

运用因子分析法,检验了国际上185家上市银行的财务绩效.结果表明,盈利绩效、管理绩效和风险绩效三类主因子,可以衡量和解释商业银行的财务绩效水平,以此为基础,可以根据评价得分对现有商业银行进行绩效检验和排序.

Empirical Fesearch on Financial Performance Factors of Commercial Banks

Using data from annual report of BVD database,this paper attempts to build a financial performance evaluation system for commercial banks.Existing studies most just take sole indicator or EDA method to investigate the input-output of banks,less consider their financial medium role.Besides,the samples in these studies merely come from banks of identical country or region,but not from whole listed bank companies in the world.This paper tries to investigate financial performance of 185 listed bank companies in various countries.Using factor analysis technology,we obtained three performance factors of profit,management and risk respectively to evaluate and explain the financial performance of commercial banks,also may examine and rate these commercial banks according to their performance evaluation.