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股权结构与董事会特征是影响商业银行经营绩效的重要因素。本文通过选取2007~2014年14家上市商业银行作为研究样本,实证检验产权结构及董事会特征与商业银行经营绩效的关系。结果表明:股权结构、资产负债率与经营绩效存在非线性关系,董事会规模、独立董事比例及高管薪酬与经营绩效正相关。上述结果表明商业银行目前的主要任务是解决第一类委托代理问题,同时着力健全内部治理,使激励约束机制切实发挥作用。
Ownership structure and the characteristics of the board of directors is an important factor affecting the performance of commercial banks. By selecting 14 listed commercial banks from 2007 to 2014 as the research sample, this paper empirically tests the relationship between the structure of property rights and the characteristics of the board of directors and the performance of commercial banks. The results show that there is a nonlinear relationship between ownership structure, asset-liability ratio and business performance. The size of the board of directors, the proportion of independent directors and executive compensation are positively correlated with business performance. The above results show that the main task of commercial banks at present is to solve the first type of principal-agent problems, at the same time efforts should be made to improve internal governance and make the incentive and restriction mechanism work effectively.