中文摘要：

本文基于我国2005-2014年49家商业银行的面板数据，分别从收益因素、风险因素及收益风险综合因素方面，分析非利息业务对于不同类型商业银行收益和风险的影响。实证结果表明，从全部银行样本来看，非利息业务发展对于收益和经风险调整后的收益有显著正向影响，且收益提高主要源于手续费和佣金业务，但对风险影响不显著；对于国有银行，非利息业务的发展在增加了收益的同时也提高了风险，收益提高主要来源为手续费和佣金，风险增加主要来源是其他非利息收入；对于全国性股份制商业银行和城市商业银行，非利息业务的发展对收益、风险和经风险调整后的收益都没有明显影响；对于农村商业银行，非利息业务的发展降低了银行风险，且银行风险降低主要源于手续费和佣金业务，但对收益和经风险调整后的收益影响并不显著。

英文摘要：

Using 49 commercial banks＇ data of our country during the periods of 2005--2014, this paper analyzes the impact of non-interest business on the performance and risk of different types of commercial banks. Empirical results show that in general the development of non-interest business has a significant positive impact on bank return and risk-adjusted return, mainly from fee and commission business, but it has no significant impact on risk. For state-owned banks, the development of non-interest business increases both profitability and risk, for which the main source of increase in return is fee and commission and of risk is other non-interest income. For joint-stock banks and city commercial banks, the impact is not obvious. For rural commercial banks, the development of non-interest business reduces bank risk, mainly from fee and commission business, but it has no significant impact on return and risk-adjusted return.