中文摘要：

目前,学术界与金融界对于收入多元化与银行风险的关系问题仍然存在争议。本文以中国44家商业银行为研究对象,采用2004至2012年间的面板数据,实证检验了不同所有制银行的收入结构多元化对银行风险的影响。研究结果表明,收入多元化并不能显著降低国有大型商业银行、股份制商业银行的经营风险;对于城市商业银行,非利息收入占营业总收入比重的上升能够为其带来显著的风险分散化收益;另外,收入结构趋向多元化将使外资银行承受更高的经营风险。不同所有制银行非利息收入结构的差异是导致上述研究结论的关键。基于上述实证结果,本文从银行风险控制的角度对商业银行收入结构转型提出了相关政策建议。

英文摘要：

The relationship between income diversification and bank risk remains controversial so far. This paper takes 44 commercial banks of China as research object, empirically testing the relationship between bank risk and income diversification from the an angle of ownership. The results show that income diversification does not reduce the risk of large state-owned commercial banks and joint-stock commercial banks. But when it comes to city commercial banks, the increase of the ratio of non-interest income contributes to the decrease of bank risk. And the difference of income structure is the key to explain the phenomenon above. Finally, based on the empirical results above, this article put forward some relevant policy recommendations from the perspective of bank risk control.