摘要
通过实证分析发现,国有独资银行和股份制银行的绩效函数存在显著差异,市场结构对股份制银行的绩效有显著影响,而对国有银行的影响不显著,政府的强制性干预和产权制度是造成这一差异的重要因素;交易成本和税收负担对银行绩效都有重大影响。在实证研究的基础上,就我国银行体制改革和金融税制改革提出了一些政策建议。
This empirical study indicates a remarkably different performance function between state-owned banks and joint-stock commercial banks. Market structure has a decisive effect on the performance of joint-stock commercial banks, but little effect on the state-owned banks sustained by the compulsory intervention from the government and property rights system . Both transaction cost and tax burden affect on the performance of commercial banks. Based on this observation, this paper proposes some policy suggestions on the reform of China banking system and financial tax system.
出处
《审计与经济研究》
北大核心
2005年第4期73-78,共6页
Journal of Audit & Economics
关键词
产权制度
税收负担
市场结构
绩效函数
<Keyword>property rights system
tax burden
market structure
performance function
