关键词: 城市旅游竞争力, 综合评价, 区域分异

Abstract:

Restrained by impact of the fair value accounting system, and based on the special nature of commercial banks, the author selected the six listed joint-stock commercial banks’ 2000-2007 data as samples(China Merchants Bank, Shenzhen Development Bank, Pudong Development Bank, Huaxia Bank, Minsheng Bank, Industrial Bank), used panel censored modeling technology, chose appropriate control variables, discussed in great detail the impact of commercial banks ownership structure, which described by two dimensions of eight indicators about concentration of shares and nature of the shareholders, on the positive performance of the banks, using three dimensions seven indicators about the positive performance, and the negative performance of the banks, marked out by three indicators. Empirical analysis with censored panel modeling method showed that, under the constraints of the heterogeneous nature of Bank Performance and the fair value accounting system, this paper revealed the interdependent or causal relationship between the concentration of shares, nature of the shareholders and the positive performance, such as liquidity, profitability, growth, and the negative performance, such as competition structure, asset quality and regulatory pressure of listed commercial banks from the structure of performance; The performance of six listed commercial bank is heterogeneous; Considering the fair value accounting system or not would have significantly different or even opposite conclusions in the structure when measuring the impact of shareholding structure of commercial banks on Bank Performance.

Key words: Panel Data left-Censored Model, the fair value accounting system, Heterogeneous, Bank Performance, Shareholding Structure