【作者】 曹广丰；

【导师】 姚铮；

【作者基本信息】 浙江大学 ， 企业管理， 2010， 硕士

【摘要】 美国次贷危机引发全球金融危机,国内重大自然灾害的发生使得商业银行的风险得到了较多的关注。本文以68个我国商业银行样本采用了逐步回归的方法,研究公司治理结构对商业银行信用风险管理绩效的影响,实证检验了我国商业银行公司内部治理的有效性。实证结果显示,在董事会结构方面,商业银行信用风险管理绩效与董事会规模正相关,与代表董事会独立性的独立董事比例正相关。管理层因素方面,商业银行信用风险管理绩效与管理层持股和董事管理者人数负相关,与高层管理者薪酬无关。股权结构方面,大股东持股比例和境外战略投资者持股对信用风险管理绩效没有解释作用。风险管理部门因素方面,信用风险管理绩效与风险管理委员会人数负相关,可能是因为商业银行根据不良贷款率调整部门人数。本文是从管理的视角研究商业银行信用风险,而且本文采用了真实不良贷款率和新增不良贷款率两个角度研究信用风险管理绩效并得到了一致的结论,具备一定的研究价值和创新意义。更多还原

【Abstract】 The global financial crisis triggered by the U.S. sub-prime and the occurrence of major natural disasters make the risk of commercial banks get more and more attention. In this paper 68 samples of Chinese commercial bank is used on stepwise regression method to discuss the effect of corporate governance structure on commercial banks credit risk management performance and empirically test the effectiveness of internal governance. The Empirical results show that the credit risk management performance is positively correlated with board size and the proportion of independent directors which is on behalf of the independence of the board of directors. The research also finds that Commercial bank’s credit risk management performance is negatively related to management’s shareholding ratio and the number of directors who are managers. On shareholding structure, shareholding ratios of the major shareholders and foreign strategic investors are not able to explain the credit risk management performance. The credit risk management performance is negative related to the number of risk management committee members, which may be because the bank adjusts the the number of department members according to the non-performing loan ratio. This paper does research on commercial bank credit risk from a management perspective. In this paper, the credit risk management performance is measured by the real non-performing loan ratio and the new non-performing loan ratio and the conclusions of the two methods are consistent. All of these have a certain value and innovation significance.更多还原