| 摘要: |
| 长期以来，尽管城商行发展取得了较大成绩，但在粗放型扩张模式背景下，也催生出资产质量下降、盈利能力承压等问题。为贯彻监管当局对城商行精细化、内涵式发展的要求，实现盈利模式的转型优化是大势所趋。文章以净利润为代表性盈利指标，基于61家城商行2009-2019年的数据样本，考察其净利润增长演化趋势并利用迪氏对数平均指数（LMDI）分解模型将城商行净利润变动分解为规模产出效应、利差效应、非息业务产出效应、成本管控效应及资产减值损耗效应，从成本收入的视角分析城商行盈利演化转型的驱动因素。结果表明，传统利差收入对净利润增长的贡献度在弱化，非息业务收入对净利润增长的贡献则保持相对稳定，而为处置不良资产而计提的资产减值损失因素减缓了净利润的增长，成本费用因素对净利润增长的负面贡献逐渐降低。据此建议城商行要更加重视资源配置效率的提升，坚持效益优先的高质量增长模式，从根本上提升盈利能力并保持利润可持续增长。 |
| 关键词: 城市商业银行；利润增长；驱动因素；LMDI分解 |
| DOI： |
| 分类号:F830.33 |
| 基金项目:重庆市社科规划重点项目“精准脱贫中重庆市财政扶贫资金投向与使用绩效评价研究”（编号：2017ZDYY28）。 |
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| ASurvey of LMDI Decomposition Analysis in Profit Transformation of City Commercial Banks |
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CHEN Yi-hong
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Fujian Quanzhou Bank
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| Abstract: |
| For a long time，although city commercial banks have made great achievements，under the background of extensive growth model，it also leads to the decline of asset quality，profitability pressure and other problems.In order to implement the regulatory authorities’ requirements for the refinement and connotative development of city commercial banks，it is the general trend for them to realize the transformation of profit model.Taking the net profit as the representative index and based on data samples of 61 city commercial banks from 2009 to 2019,this paper investigates the evolution trend of net profit growth，and uses LMDI index to decompose the change of their profit into five effects，and analyzes the drivers of profit growth change for city commercial banks from the perspective of cost and income.It is found that，from the perspective of contribution rate，the contribution of traditional interest income to net profit growth is weakening，while the contribution of non interest business income to net profit growth is relatively stable and gradually narrowing the gap with traditional interest rate income.Asset impairment loss factor for disposal of non-performing assets slows down the growth of net profit，while the negative contribution of cost factors to net profit growth gradually decreases.In this regard，city commercial banks should pay more attention to the improvement of resource allocation efficiency，adhere to the high-quality growth mode of benefit priority，focus on niche markets with competitive advantages，optimize the structure of assets and liabilities，strengthen comprehensive risk management，and promote institutional changes to adapt to high-quality development，so as to fundamentally improve profitability and maintain sustainable growth of profits |
| Key words: City Commercial Banks；Profitability Growth；Driving Factors；LMDI Decomposition |
