金融是现代经济的核心，服务实体经济是金融的本源和宗旨。县域经济是国民经济的重要 组成部分，县域经济发展关系着全面建成小康社会的大局，关系着乡村振兴战略的实施。服务 好县域经济和乡村振兴，是金融系统义不容辞的政治责任，也是金融业高质量发展的战略机遇。 面对竞争日益激烈的县域金融环境，县域农商行作为地方法人金融机构的最主要力量，如何改 进和提升经营效率，发挥好支农支小主力军作用，是一个重要的研究课题，具有较重要的理论 价值和现实意义。 本文首先梳理了银行经营效率的概念、理论基础及评价方法；以江苏省某县域BY农商行 为例，介绍了其发展的基本情况和经营概况，从财务角度分析了其盈利性、安全性、流动性等 经营现状；然后以BY县的全部银行机构为样本，运用DEA方法中的标准径向距离的BCC模 型、CCR模型，以及超效率径向距离的CRS、VRS模型测算了BY农商行的经营效率、投入产 出松弛变量，并与BY农商行所在县域其他样本银行经营效率进行了横向比较分析，得出研究 结论。 研究结论主要包括：（1）基于盈利性、安全性、流动性等财务比率指标分析结果显示， BY农商行经营总体比较稳健，但对公贷款占比偏高、经营偏离支农支小导向，不良贷款反弹 压力较大，流动性管理相对较好，但成本控制能力和获取利润能力均有所下降，经营业务相对 比较单一。（2）基于CCR模型和CRS模型的结果显示BY农商行经营效率逐年提高，但仍处 于较低位置，存在人浮于事、固定资产存在压缩空间、人均利润未达预期水平的状况；（3）基 于BCC模型和VRS模型的结果显示BY农商行效率近三年有所提升，但员工人数、固定资产 净值、营业费用均存在压缩空间。同时，据此提出相关政策建议，从投入端，要优化人力资源 配置、加强内部管理，实现降本增效；从产出端，要加强信贷管理转型，加强金融产品和服务 创新，提高产出效益；加强信贷风险防控、合规案防，防止不良资产对利润的侵蚀；考虑到BY 农商行的县域法人地位，应姓农务农，积极履行社会责任。 关键词：县域农商行，经营效率， 财务分析，数据包络分析（DEA） 南京航空航天大学硕士学位论文 III ABSTRACT Finance is the core of modern economy, and serving the real economy is the source and purpose of finance. County economy is an important part of the national economy, the development of county economy is related to the overall situation of building the Xiaokang in an all-round way, is related to the implementation of the rural revitalization strateA. To Serve County Economy and rural revitalization is the political duty of the financial system and the strategic opportunity for high-quality development of the financial industry. In the face of the increasingly competitive county financial environment, it is an important research topic for county-level agricultural and commercial banks, as the most important force of local corporate financial institutions, to improve and enhance their operating efficiency and play the role of small main force in supporting agriculture It has more important theoretical value and practical significance. This paper first combs the concept, theoretical basis and evaluation method of bank operating efficiency, and takes BY County in Jiangsu Province as an example to introduce the basic situation of its development and operating survey, from the financial point of view, this paper analyzes the current situation of its profitability, security and liquidity, and then uses the standard radial distance BCC model and CCR model of DEA method to sample all the banking institutions in BY County, as well as the CRS and VRS models of ultra-efficiency radial distance, the operating efficiency and input-output slack variables of BY agricultural and commercial bank are calculated, and the operating efficiency of BY agricultural and commercial bank is compared with that of other sample banks in the counties where BY agricultural and commercial bank is located, draw conclusions from the research. The conclusions of the study mainly include: (1) based on the analysis of profitability, security, liquidity and other financial ratio indicators, the results show that the operation of BY agricultural and commercial bank is generally relatively stable, but the proportion of public loans is high, and the operation deviates from the direction of supporting agriculture and supporting agriculture, non-performing loans rebound pressure, liquidity management is relatively good, but the cost control ability and profitability have declined, operating business is relatively simple. (2) based on CCR model and CRS model, the results show that the operating efficiency of BY agricultural and commercial bank has been improved year by year, but it is still in a low position. The situation of overstaffing, fixed assets crush and per capita profit have not reached the expected level; (3) based on BCC model and VRS model, the results show that the efficiency of BY agricultural and commercial BY农商行经营效率评价研究 IV bank has been improved in the past three years, but the staff, net fixed assets and operating expenses all have crush. At the same time, it puts forward relevant policy suggestions, from the input side, to optimize the allocation of human resources, to strengthen internal management, to achieve cost-reduction and efficiency-increase; we will strengthen the prevention and control of credit risks and compliance cases, and prevent the erosion of profits by non-performing assets. Keywords:County rural commercial bank, operational efficiency, financial analysis, Data envelopment analysis 南京航空航天大学硕士学位论文 V 目 录 第一章 绪论 .......................................................................................................................................... 1 1.1 研究背景及意义...................................................................................................................... 1 1.1.1 研究背景....................................................................................................................... 1 1.1.2 研究意义....................................................................................................................... 3 1.2 文献综述 ................................................................................................................................. 4 1.2.1 国外相关研究 ............................................................................................................... 4 1.2.2 国内相关研究 ............................................................................................................... 5 1.2.3 文献述评....................................................................................................................... 8 1.3 研究内容、方法及技术路线 .................................................................................................. 8 1.3.1 研究内容....................................................................................................................... 8 1.3.2 研究方法....................................................................................................................... 9 1.3.3 技术路线....................................................................................................................... 9 第二章 商业银行经营效率评价相关理论和方法 ............................................................................. 11 2.1 商业银行经营效率相关概念 ................................................................................................ 11 2.1.1 效率 ............................................................................................................................ 11 2.1.2 经营效率..................................................................................................................... 11 2.1.3 商业银行经营效率 ..................................................................................................... 12 2.2 商业银行经营效率评价的理论基础 .................................................................................... 13 2.2.1 基于普通企业视角的理论基础 ................................................................................. 13 2.2.2 基于经营效率决定视角的理论基础 ......................................................................... 14 2.3 商业银行经营效率评价方法 ................................................................................................ 15 2.3.1