The performance of financial institutions is based on the risk-taking behavior of financial institutions, which influences the benefits of related stakeholders. This has led the study on the factors influencing the risk-taking be-havior of financial institutions to gradually become the focus of recent academic research. Based on the stakeholder theo-ry, this paper analyzes the formation mechanism of risk-taking behavior, and does a literature review on the western scholars' study on the factors influencing financial institutions' risk-taking behavior from the perspective of corporate governance. On this basis,this paper constructs a theoretical framework on the risk-taking behavior,points out the fu-ture development directions on research content,perspective,behavior measure, sample and methodology.%金融机构风险承担行为既决定着其绩效实现,又影响着其内外部相关者的利益,这使得金融机构风险承担行为影响因素的探究逐渐成为近年来学术研究的焦点话题.本文基于利益相关者理论,分析了风险承担行为的形成机理,从公司治理的视角梳理了西方学者对金融机构风险承担行为影响因素的研究.在此基础上构建了风险承担行为的理论框架,认为目前关于金融机构风险承担行为的研究应从研究内容、研究视角、行为测度优化、研究样本细分、研究方法改进等五个方面进行深入.
展开▼
