商业银行资本结构与经营绩效关系的实证分析——基于巴塞尔协议的相关研究的中期报告.docxVIP

商业银行资本结构与经营绩效关系的实证分析——基于巴塞尔协议的相关研究的中期报告 摘要： 巴塞尔协议对商业银行的资本结构进行了规范，通过建立资本充足率标准，促进了商业银行资本结构的优化。本文选取了中国大型商业银行作为研究对象，通过对其资本结构和经营绩效数据的实证分析，研究商业银行资本结构对经营绩效的影响。 研究发现，中国大型商业银行的资本充足率呈现上升趋势，但仍处于低水平；资本充足率与经营绩效之间存在着一定的正相关关系，即资本充足率越高，经营绩效越好。但是，资本充足率过高也会导致银行对风险资产收益的限制，从而降低经营绩效。 因此，商业银行应根据自身实际情况，合理配置资本结构，既要保证充足性，又要兼顾收益。同时，应强化风险管理，提高经营效率，从而获得更好的经营绩效。 关键词：商业银行；资本结构；巴塞尔协议；经营绩效 Abstract: The Basel Accord regulates the capital structure of commercial banks and promotes the optimization of capital structure by establishing capital adequacy standards. This paper selects large commercial banks in China as the research object and studies the impact of the capital structure of commercial banks on operating performance through empirical analysis of their capital structure and operating performance data. The study found that the capital adequacy ratio of large commercial banks in China is on the rise but still at a low level. There is a positive correlation between the capital adequacy ratio and operating performance, that is, the higher the capital adequacy ratio, the better the operating performance. However, a too high capital adequacy ratio can also limit the return on risk assets, thereby reducing operating performance. Therefore, commercial banks should reasonably allocate capital structure based on their actual situation, ensuring adequacy while balancing profitability. At the same time, they should strengthen risk management and improve operating efficiency to achieve better operating performance. Keywords: commercial banks; capital structure; Basel Accord; operating performance