CAJ | 학술논문

本文基于前景理论,以我国97家商业银行2003-2013年数据为样本,实证检验商业银行是否满足前景理论的假设条件。结果表明：由于我国商业银行尚不能完全实现“自主经营、自担风险、自负盈亏、自我约束”,与国外银行相比,收益不能完全成为抑制我国商业银行风险承担的工具。因此,我国高收益商业银行不能表现出风险承担的自我抑制,而是同低收益商业银行一样,保持较高的风险承担动机。这表明我国商业银行依靠内部控制进行风险承担约束的机制尚未形成,必须依靠外部监管对商业银行风险承担行为进行校正,以实现金融安全和金融稳定的目标。
본문기우전경이론,이아국97가상업은행2003-2013년수거위양본,실증검험상업은행시부만족전경이론적가설조건。결과표명：유우아국상업은행상불능완전실현“자주경영、자담풍험、자부영우、자아약속”,여국외은행상비,수익불능완전성위억제아국상업은행풍험승담적공구。인차,아국고수익상업은행불능표현출풍험승담적자아억제,이시동저수익상업은행일양,보지교고적풍험승담동궤。저표명아국상업은행의고내부공제진행풍험승담약속적궤제상미형성,필수의고외부감관대상업은행풍험승담행위진행교정,이실현금융안전화금융은정적목표。
Based on perspective theory, this paper tests whether the banks risk is consistent of the perspective theory or not by the samples of 97 commercial banks in China from 2003 to 2013. The results show because the commercial banks cannot fully realize the ＂self - management, self - risk, self - financing, self - restraint＂ , revenue cannot fully become an effective tool to inhibit commercial bank risk - taking, especially compared with foreign banks. Therefore, our high - yield commercial banks cannot exhibite the self - restraint of risk, but keep high risk motivations just as the low - yields commercial banks. This shows the mechanism about internal risk control of commercial banks in China has not yet been established, we must rely on the external financial regulation to achieve the objective of financial security and stability.