中国上市商业银行财务风险评价研究

发布时间：2018-03-18 22:24

本文选题：商业银行　切入点：财务风险评价　出处：《昆明理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：2012年,全球经济增长速度进一步放缓。受到内外部经济环境的不利影响,我国未来经济发展面临的不确定性更多,相应地经济风险加剧。银行业作为经济风险的中心,更应该关注自身抵抗风险的能力。本文以国内外有关商业银行风险管理的理论和监管体系为基础,以商业银行财务风险为切入点,从财务风险角度来研究商业银行风险。在商业银行风险理论概述中,本文将银行的财务风险分成三个层次五大方面,在简要分析各方面风险的基础上构建起评价商业银行财务风险的指标体系。为了评价我国上市商业银行的财务风险,本文以模糊综合评价法与熵值赋权法为理论基础构建了银行财务风险的模糊综合评价模型。本文选取2012年我国16家上市商业银行的财务数据为评价对象,通过模糊综合评价模型测评了我国16家上市商业银行2012年的财务风险,然后运用SPSS中聚类分析法对上市商业银行进行分类,以证明模糊综合评价结果的合理性。通过评价结果,本文得出以下几点结论：一,我国16家上市商业银行2012年的财务风险整体处于中性状态,处于可控范围；二,从银行类别来看,上市商业银行财务风险大小与银行规模没有太多联系,总体来看,城市商业银行的财务风险相对较小,股份制商业银行的财务风险处于中等偏高的水平,国有银行财务风险差异较大。通过对我国上市商业银行财务风险进行评价,得出的结论对我国商业银行的风险管理具有一定的参考价值。
[Abstract]:In 2012, the global economic growth rate further slowed down. Due to the adverse influence of the internal and external economic environment, the future economic development of China faces more uncertainty, and the economic risks are aggravated accordingly. The banking industry is the center of economic risk. More attention should be paid to their ability to resist risk. Based on the theory and supervision system of commercial bank risk management at home and abroad, this paper studies the commercial bank risk from the angle of financial risk, taking the financial risk of commercial bank as the starting point. This paper divides the financial risk of the bank into three levels and five aspects, and constructs an index system to evaluate the financial risk of the commercial bank on the basis of the brief analysis of the risks in all aspects, in order to evaluate the financial risk of the listed commercial bank in China. In this paper, the fuzzy comprehensive evaluation model of bank financial risk is constructed on the basis of fuzzy comprehensive evaluation method and entropy weighting method. In this paper, the financial data of 16 listed commercial banks in China in 2012 are selected as the evaluation objects. This paper evaluates the financial risk of 16 listed commercial banks in China in 2012 by fuzzy comprehensive evaluation model, and then classifies the listed commercial banks by SPSS clustering analysis to prove the rationality of the fuzzy comprehensive evaluation results. Based on the evaluation results, this paper draws the following conclusions: first, the financial risk of 16 listed commercial banks in China in 2012 is in a neutral state, in a controllable range; second, from the bank category, The financial risk of listed commercial banks is not much related to the scale of banks. In general, the financial risks of urban commercial banks are relatively small, and the financial risks of joint-stock commercial banks are on the high side. The financial risk of the state-owned banks is quite different. The conclusions obtained through the evaluation of the financial risks of the listed commercial banks in China have certain reference value for the risk management of the commercial banks in our country.
【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42

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