独立董事制-度论文：独立董事制度 商业银行 盈利能力.docVIP

独立董事制度论文：独立董事制度 商业银行 盈利能力 【中文摘要】目前,绝大多数国际先进银行都建立了较为完善的公司治理结构,引入独立董事制度,并借此产生出持续发展和不断变革的内在动力。随着经济全球化的进一步推进,外资银行不断涌入国内金融市场,使我国商业银行面临着越来越严峻的挑战。面对这种情况,改善我国银行治理结构,完善独立董事制度,对提高银行盈利能力,增强银行国际竞争力具有重要意义。本文对独立董事制度的特征和作用、银行盈利能力含义及影响因素等相关内容作了理论分析,并深入研究独立董事制度和银行盈利能力的内在关系。实证研究上,本文采用多元回归分析的方法,以独立董事制度独立性、责任性、专业性和激励性四个方面的7个特征变量为自变量,银行平均净资产收益率代表银行盈利能力为因变量,银行资产规模和网点数量为控制变量检验独立董事制度和银行盈利能力的关系。主要结论有:国际从业背景独立董事比例和委员会设立个数与银行盈利能力呈显著的正相关关系,独立董事比例、亲自出席会议比例、平均兼职独董数、银行从业背景独立董事比例和独立董事薪酬对银行盈利能力没有显著的关系。随后根据实证研究结论提出建议:我国应高度重视独立董事制度相关的法律法规建设,完善现有独立董事制度相关法律;并积极引进国际人才,培养全球思维,以提高商业银行的盈利能力。 【英文摘要】Now most international advanced banks have already established relatively perfect corporate governance structure and introduced independent director system, by which it produces inside power of sustainable development and increasing change. With the further development of economical globalization, the foreign banks rush into China money market continuously which make our Country抯 commercial bank face more and more austere challenges. Under this situation, it is of great significance for banks to increase profitability and strengthen the international competitiveness by improving our Country抯 banks?operating efficiency and perfecting the independent director system.This paper provided a theoretical analysis of the character and the function of independent director system and the definition and influencing factors of banks?profitability, and then presented a thorough study on relationship between independent director system and bank抯 profitability.For the empirical research, this paper took seven characteristic variables as independent variables which included the independence、accountability、expertise、inspiritment of independent director system, and used the roae as dependent variable with two controlled variable: asset size and the number of outlets of bank to test relationship between independent director system and bank’s profitability by pluralistic regression analysis. The main research conclusions are be