经济与管理
經濟與管理
경제여관리
Economy and Management
2008年
8期
37~42
,共null页
上市商业银行 公司治理 绩效
上市商業銀行 公司治理 績效
상시상업은행 공사치리 적효
listed commercial banks; corporate governance; performance
以中国沪深两市14家上市商业银行作为研究样本,使用其2007年度财务报告数据,运用最小二乘估计(OLS)方法,从股东、董事会和高级管理层三个维度对公司治理与经营绩效(ROA、NPL)之间的关系进行实证分析表明,国家控股、股权集中度和战略投资者对银行公司治理绩效不存在显著影响,内部执行董事比例、高管薪酬与其经营绩效呈负相关关系;而高管持股则和经营绩效存在正相关关系。
以中國滬深兩市14傢上市商業銀行作為研究樣本,使用其2007年度財務報告數據,運用最小二乘估計(OLS)方法,從股東、董事會和高級管理層三箇維度對公司治理與經營績效(ROA、NPL)之間的關繫進行實證分析錶明,國傢控股、股權集中度和戰略投資者對銀行公司治理績效不存在顯著影響,內部執行董事比例、高管薪酬與其經營績效呈負相關關繫;而高管持股則和經營績效存在正相關關繫。
이중국호심량시14가상시상업은행작위연구양본,사용기2007년도재무보고수거,운용최소이승고계(OLS)방법,종고동、동사회화고급관리층삼개유도대공사치리여경영적효(ROA、NPL)지간적관계진행실증분석표명,국가공고、고권집중도화전략투자자대은행공사치리적효불존재현저영향,내부집행동사비례、고관신수여기경영적효정부상관관계;이고관지고칙화경영적효존재정상관관계。
Based on the 2007 financial data of 14 listed commercial banks in Shanghai and Shenzhen stock market, from three dimensions of shareholders, directorate and high management, using the OLS method to examine the relationship between corporate governance of the listed commercial banks and their performance. It is demonstrated that state owned, concentration ratio and strategy investors have no evident impact on the banks' performance; the ratio of inner board and the management payroll have negative impact on the banks, performance and the management ownership has positive impact on the banks' performance.