中文摘要：

本文以中国14家商业银行2001—2010年的面板数据为研究对象，考察银行收入多元化对经营风险的影响。研究结果表明，我国银行收入多元化与风险之间并不存在明显关联，其可能原因在于我国商业银行的净利息收入与非利息收入之间存在高度的相关性、考核机制以及会计计量口径的偏差。因而本文建议，我国商业银行应着力优化考核机制、加大非利息收入业务创新力度，而监管部门也应就会计计量标准及监管导向等问题做出妥善安排。

英文摘要：

Based on a panel data of 14 commercial banks in China for the period 2001-2010, Investigate the effect of income diversification on bank risk. The results show that there is no significant relationship between income diversification and bank risk in China, due to the high correlation of net interest income and non-interest income as well as the deviation of both evalua- tion mechanisms and accounting measurement standards. Therefore, it is suggested that commercial banks in China should exert themselves on the modification of incentive mechanism as well as the innovation of non-interest income business and proper provision should be made for the supervision authorities on accounting standards and supervision orientation.