| 中国上市银行内部治理机制与综合绩效 |
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| 引用本文： | 朱晓洋,邵一飞,杨青.中国上市银行内部治理机制与综合绩效[J].经济管理,2010(8). |
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| 作者姓名： | 朱晓洋 邵一飞 杨青 |
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| 作者单位： | 复旦大学经济学院;普华永道中天会计师事务所; |
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| 基金项目： | 教育部人文社科项目“国有企业董事会权力结构及其公司治理理论支持研究”(07JC630057); 上海社会科学基金项目“董事会内生性研究”(2008BJB018) |
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| 摘 要： | 本文通过对我国14家上市商业银行上市以来至2008年公布的所有年报和半年报数据进行实证分析,考察了不同内部公司治理机制对包括盈利性、安全性和流动性在内的银行综合绩效的影响。与以往研究不同的是,本文发现,股权集中度以及独立董事比例与银行综合绩效间并不存在简单的线性关系,而是存在显著的倒U型非线性关系;董事会规模和银行综合绩效呈现出显著负相关的关系。此外,控股股东性质对上市银行综合绩效没有明显影响,也无直接证据支持战略投资者持股和管理层薪酬激励能显著改善银行业绩。
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| 关 键 词： | 上市商业银行 内部公司治理机制 综合绩效 |
The Correlation Between Internal Corporate Governance and Comprehensive Performance of Chinese Commercial Banks |
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| ZHU Xiao-yang,SHAO Yi-fei ,YANG Qing.The Correlation Between Internal Corporate Governance and Comprehensive Performance of Chinese Commercial Banks[J].Economic Management,2010(8). |
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| Authors: | ZHU Xiao-yang SHAO Yi-fei YANG Qing |
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| Institution: | ZHU Xiao-yang1,SHAO Yi-fei 2,YANG Qing1(1.School of Economics,Fudan University,Shanghai,200433,China,2.PriceWaterhouse Cooper,China) |
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| Abstract: | This paper selects 14 listed commercial banks in China,conducts empirical analysis in their performance revealed in annual reports and interim reports,and observes how different internal mechanisms of corporate governance affect commercial banks' comprehensive performance.As shown in results,there is a significant inverted-U relationship between concentration of ownership and banks' comprehensive performance and between proportion of independent directors and banks' comprehensive performance.The scale of bo... |
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| Keywords: | listed commercial banks internal corporate governance comprehensive performance |
| 本文献已被 CNKI 等数据库收录！ |
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