中国商业银行净利息收益率比较研究--基于10家上市银行2001-2012年的数据

摘要

净利息收益率作为衡量成本收入水平的综合性指标，对商业银行的经营管理具有重要意义。通过选取我国10家上市银行为研究样本，以样本银行主要生息资产和付息负债为对象，以净利息收益率作为考核银行净利息收入能力的指标，实证分析了金融危机后我国商业银行净利息收益率差异及其影响因素。研究表明，目前我国商业银行的净利息收益率的大小主要取决于生息资产的收益率，特别是银行贷款及垫款业务的规模、结构及定价能力的差异是净利息收益率差异的根本原因。随着利率市场化的推进，我国商业银行的盈利压力不断增加，相信净利息收益率指标的应用将更加深入广泛。%As a comprehensive target aim to evaluate the cost income ability, net interest margin,(NIM) plays a key role in the management of commercial banks. This paper uses 10 listed commercial banks as samples, analyses the factors influencing the NIM for banking sector in our country since the financial crisis as well as the reasons for the differences in NIM for the sample banks. The objects of such research are the main interest-bearing assets and the interest-bearing liabilities for such sample banks, while the NIM is taken as the norm to examine the capability of banks in gaining net interest. Analysis shows that the differences of NIM are depended on the rate of return on interest-bearing assets. The fundamental reason in particular lies in the different business scale, structure and pricing ability of banks in providing loans and advance payments. With the progress of the interest market and the increase of the profit pressure to our commercial banks, it is expected that the application of the NIM indicator will be more popular.