我国商业银行效率及其内控风险因素分析

入世以来，商业银行之间的竞争日益激烈，金融市场监管的不成熟与银行的政策依赖性不断显现，国内银行业正面临多重考验。为提高我国商业银行的效率，运用DEA方法对我国14家商业银行的技术效率和规模效率进行测度，再建立计量模型对影响我国商业银行效率的内控风险因素进行实证分析。研究发现：贷存比与银行的技术效率之间呈负相关关系；资产收益率与银行技术效率显著正相关；权益比率对银行的技术效率影响有正相关关系；银行资产规模与银行技术效率存在较为微弱的负相关关系，影响银行内控风险的主要因素为银行的资产收益率与银行资产规模。基于上述结论，为降低银行内控风险，建议落实降低不良贷款规模，努力发展中间业务，加强金融产品创新，选择合适的经营规模等政策。

Efficiency and internal control risk factors analysis of commercial banks

After China’s accession to the WTO, the competition among Chinese and foreign banks becomes an increasingly competitive, therefore Chinese banks are facing multiple challenges especially for reasons of the immature supervision of financial market and policy dependency of commercial banks. Considering this backgrounds, this paper, based on Data Envelopment Analysis（DEA）method, firstly evaluates the technology and scale efficiency of 14 listed commercial banks in China, then constructs econometrical models to analyze their internal control risk factors. The research results show that the ratio of deposit and loan is negatively related to the efficiency of commercial banks in China, the assets profit ratio is outstandingly and positively related to the efficiency, the rights and interests ratio is positively related to the efficiency, and the asset size is a little negatively related to the efficiency. The internal control risk factors affecting the banks’efficiency are the return on assets and asset sizes. Finally, the paper makes some policy recommendations, such as reducing the size of the non-performing loans, developing intermediary business and financial product innovation, selecting the appropriate operational scale, and so on.