| 商业银行治理结构与财务绩效相关性分析 |
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| 引用本文： | 刘铎,;张彦明,;刘斯文.商业银行治理结构与财务绩效相关性分析[J].哈尔滨商业大学学报(社会科学版),2014(4):3-9. |
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| 作者姓名： | 刘铎 ;张彦明 ;刘斯文 |
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| 作者单位： | [1] 黑龙江省教育厅,哈尔滨150001; [2] 东北石油大学石油经济与管理研究所,黑龙江大庆163318; [3] 哈尔滨工业大学管理学院,哈尔滨150006 |
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| 基金项目： | 国家社会科学基金一般项目（12BJY076）;黑龙江省哲学社会科学规划项目（12E142）;黑龙江省“十二五”教育科学研究规划课题（HGJXHB2110149） |
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| 摘 要： | 以“金融类”板块中公司年报数据为分析对象，通过数据说明股权集中度与财务绩效之间的相关性和内在联系。结果表明：商业银行股权集中程度较高时，大股东会利用手中的表决权伤害小股东的利益；商业银行董事会规模、监事会规模对财务绩效无显著影响；商业银行独立董事比例越高，其财务绩效越好；商业银行的高管人员持股比例越高，越容易引发高管过分关注短期收益，忽略商业银行的流动性风险和长期收益，不利于其长期发展。
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| 关 键 词： | 商业银行 财务绩效 治理结构 相关性分析 |
The Rle ations hip Be twe n Govre nance Struc ture and Financial Performance of Listed Commercial Ba nks |
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| Institution: | LIU Duo, ZHANG Yan-ming, LIU Si-wen ( 1. Heilongjiang Provincial Department of Education, Harbin 150001, China; 2. Oil Economy and Management Institute, Northeast Petroleum University, Daqing 163318, China; 3. School of Administration, Harbin Institute of Technology, Harbin 150006, China) |
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| Abstract: | Annual report to the financial sector data is analyzed ,the data show that the correlation and inrinsic connection between ownership struc-ture and financial performance.The result of the above -mentioned study shows that： under high -degree of ownership structure of commercial banks, the large shareholders will use their right to vote to harm the interests of small shareholders;the size of board-of-directors and supervisors have no significant effort of the financial performances;the higher the proportion of independent directors of commercial banks , the better its finan-cial performance and higher equity incentive policy likely to cause short -term behavior and ignore long-term gains. |
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| Keywords: | commercial banks financial performance governance structure regression analysis |
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