关键词: 商业银行, 效率评价, 数据包络分析, 内控风险因素

Abstract: After China’s accession to the WTO, the competition among Chinese and foreign banks becomes an increasingly competitive, therefore Chinese banks are facing multiple challenges especially for reasons of the immature supervision of financial market and policy dependency of commercial banks. Considering this backgrounds, this paper, based on Data Envelopment Analysis（DEA） method, firstly evaluates the technology and scale efficiency of 14 listed commercial banks in China, then constructs econometrical models to analyze their internal control risk factors. The research results show that the ratio of deposit and loan is negatively related to the efficiency of commercial banks in China, the assets profit ratio is outstandingly and positively related to the efficiency, the rights and interests ratio is positively related to the efficiency, and the asset size is a little negatively related to the efficiency. The internal control risk factors affecting the banks’ efficiency are the return on assets and asset sizes. Finally, the paper makes some policy recommendations, such as reducing the size of the non-performing loans, developing intermediary business and financial product innovation, selecting the appropriate operational scale, and so on.

Key words: commercial banks, efficiency evaluation, Data Envelopment Analysis（DEA）, internal control risk factors