金融衍生工具对我国上市银行绩效和风险控制的影响分析
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金融衍生工具对我国上市银行绩效和风险控制的影响分析(论文11000字)
——以银行外汇和利率衍生业务为依据
摘要：20世纪90年代以来，金融衍生品逐渐成为国际银行用以对冲风险的常用工具之一,而随着国内金融市场的逐渐开放，金融衍生品也越来越多的运用到国内银行业务之中。基于对大量相关文献的分析，结合国内外的研究成果以及国内各上市银行的报表体现的金融衍生品的交易量及业务占比现状来分析当前银行运用金融衍生工具的现状。然后以我国14家上市商业银行2010-2015年报表为依据，对金融衍生品对我国上市银行绩效和风险控制的影响进行实证分析。得出的结论是，上市银行使用金融衍生工具与银行盈利水平目前存在较小的负向相关关系，但对银行的风险控制有一定的正面作用，提升银行绩效。最后，针对上述研究结论，从总的金融衍生品业务，利率和汇率衍生品业务三个方面的发展提出了一些的建议。
关键词：金融衍生工具；上市银行；绩效；外汇；利率
Research on the Effect of Chinese Listed Bank Performance and Risk Management of Financial Derivatives Transactions
——Based on Foreign Exchange and Interest rate Derivatives
Abstract： Since the 1990s, financial derivatives are developing rapidly. With the expansion of the trade variety and scale, financial derivatives have increasingly become one of the common use in financial decisions to solve hedge risk for international banks. As the domestic financial market has opened step by step, financial derivatives are more and more applied to domestic banking. Based on consulting relevant data, domestic and international research results, transactions of financial derivatives and their proportion of total business from financial statements of domestic listed banks, the author does the research and the analysis of current situation about how financial derivatives are used in a bank. According to the 2010-2015financial results from 14 listed banks, the author establishes the model how financial derivatives have an impact on both bank performance and risk management of these banks. The results show that there is no significant or a certain negative relationship between financial derivatives and banks’ earnings. But financial derivatives have a positive effect on risk management which can help promote bank performance. On the basis of the conclusions, the author finally provides some suggestions about financial derivatives, foreign exchange and Interest rate derivatives.
Key words: Financial derivatives ；Listed banks；Achievements；Foreign exchange；Interest rate
目 录
摘要……………………………………………………………………………………………1
关键词…………………………………………………………………………………………1
Abstract………………………………………………………………………………………1
Key words………………………………………………………………………………………1
一、绪论……………………………………………………………………………1
二、国内外文献综述…………………………………………………………………………2
（一）国外文献研究…………………………………………………………………………2
1．国外金融衍生工具对银行价值的理论研究………………………………………2
2．国外金融衍生工具对银行风险影响的实证研究………………………………………2
（二）国内文献研究…………………………………………………………………………3
1．国内金融衍生品对一般商业银行影响的理论分析………………………………… 3
2．国内各类金融衍生品对上市银行绩效与风险影响的实证分析………………… 3
三、我国上市商业银行开展金融衍生品业务的现状………………………………………3
（一）上市银行开展衍生品业务的交易规模分析…………………………………………3
（二）上市银行开展衍生品业务的种类分析……………………………………………4
四、金融衍生品对上市商业银行绩效与风险控制影响的实证检验……………… 5
（一）研究样本………………………………………………………………………………5
（二）变量的选取……………………………………………………………………………6
1．因变量的选取………………………………………………………………………………6
2．自变量的选取………………………………………………………………………………6
3．控制变量的选取……………………………………………………………………………6
（三）模型的构建……………………………………………………………………………6
（四）实证结果………………………………………………………………………………7
1．以金融衍生品名义价值总额为自变量的实证分析………………………………………7
2．以不同种类金融衍生品为自变量的实证分析………………………………………8
五、结论与建议………………………………………………………………………………9
（一）研究结论………………………………………………………………………………9
（二）银行运用金融衍生品的建议…………………………………………………………10
致谢…………………………………………………………………………………………10
参考文献……………………………………………………………………………………10
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