我国股份制商业银行的财务指标比较分析

发布时间：2018-04-12 17:10

本文选题：不良贷款率 + 收入结构　；参考：《河北大学》2013年硕士论文

【摘要】：本文通过研究我国12家全国性股份制商业银行2007-2011年的财务报表，对其资本状况、资产质量、流动性、收入结构、盈利能力和发展能力六方面进行深入分析，进而判断我国股份制商业银行的竞争力和未来发展能力。第一章的绪论主要介绍了研究背景、目的和意义以及国内外研究现状，第二章介绍了财务指标分析的利弊及指标的选取原则后，开始进入本文最主要的研究部分。第三章主要分析了我国股份制商业银行的风险性，从商业银行的资本状况、资产质量和流动性三方面入手，得出其均持续满足监管要求，但银行为了达到监管要求而过度闲置部分资金导致一定程度的信贷紧缩，进而对经济增长、物价总水平和利率等宏观变量产生不良影响，因此，我国商业银行必须树立资本约束的科学经营发展理念。同时，商业银行要不断提高贷款质量，使不良贷款率的下降不是因为不良资产的剥离或者信贷规模的扩张，而是来源于银行自身因素的改善。流动性的分析显示了我国商业银行保持较强的流动性，从而削弱了商业银行的盈利性，因此，我国商业银行要高瞻远瞩，在不违反监管要求的前提下有效利用资金，提高盈利性，，增强竞争力。第四章分析了我国股份制商业银行的盈利性，从收入结构和成本收入比、资产收益率入手，通过分析得出商业银行的收入结构不合理，利息收入长期在营业收入中占主导地位，即长期以来我国商业银行都主要以存贷利差为利润主要来源，盈利模式单一，制约了我国商业银行的盈利能力和竞争能力。另外，商业银行过于充足的准备金导致流动性过剩，资金运用效率低，多种因素的共同作用导致我国商业银行的总资产收益率状况不是很乐观，净资产收益率也有很大的提升空间，因此，我国商业银行要积极发展中间业务，提高中间业务收入比重。同时，商业银行要积极发展中小企业贷款业务，金融市场的发展要求资源有效配置，许多中小企业经营效益好且对贷款的需求很大，商业银行要抓住机遇扩大业务规模，从而提高自身盈利能力。盈利能力的提高对商业银行更好的应对金融危机带来的各种风险以及增强核心竞争力都是至关重要的。第五章分析了我国股份制商业银行的发展能力，分析得出我国商业银行潜在的发展空间非常大，但由于存在一些制约因素致使其发展能力受阻，因此提出一些对策以促使我国商业银行实现可持续发展，如大力发展中间业务,改善收入结构、提高金融创新能力和提高员工素质等。我国商业银行要加强对资产和负债的管理，在竞争激烈的金融市场不断增强盈利性和竞争力，逐步迈向世界一流水平。
[Abstract]:By studying the financial statements of 12 national joint-stock commercial banks from 2007 to 2011, this paper makes an in-depth analysis of their capital status, asset quality, liquidity, income structure, profitability and development ability.And then judge the competitiveness and future development ability of China's joint-stock commercial banks.The introduction of the first chapter mainly introduces the research background, purpose and significance, as well as the current research situation at home and abroad. The second chapter introduces the advantages and disadvantages of financial indicators analysis and the selection principles of indicators, and begins to enter the main research part of this paper.The third chapter mainly analyzes the risk of China's joint-stock commercial banks, starting with the capital status, asset quality and liquidity of commercial banks, and draws a conclusion that they all meet the regulatory requirements continuously.However, in order to meet the regulatory requirements, the excessive idle part of the funds of banks leads to a certain degree of credit crunch, which in turn has a negative impact on macroeconomic variables such as economic growth, total price levels and interest rates.China's commercial banks must set up the scientific management and development concept of capital constraint.At the same time, commercial banks should constantly improve the quality of loans, so that the decline of non-performing loan ratio is not due to the divestiture of non-performing assets or the expansion of credit scale, but from the improvement of banks' own factors.The analysis of liquidity shows that Chinese commercial banks maintain strong liquidity, which weakens the profitability of commercial banks. Therefore, our commercial banks should be far-sighted and make effective use of funds without violating the regulatory requirements.Improve profitability and enhance competitiveness.The fourth chapter analyzes the profitability of China's joint-stock commercial banks, starting with the income structure and cost-income ratio, the return on assets, through the analysis of the commercial banks' income structure is unreasonable, interest income in the business income in a long-term dominant position.For a long time, the commercial banks of our country mainly take the interest rate difference of deposit and loan as the main source of profit, and the profit mode is single, which restricts the profitability and competition ability of the commercial banks in our country.In addition, excessive reserves of commercial banks lead to excess liquidity, low efficiency in the use of funds, and combined effects of various factors lead to the situation of total return on assets of commercial banks in China is not very optimistic.There is also great room for improvement of ROE, therefore, commercial banks in our country should actively develop intermediate business and increase the proportion of income of intermediate business.At the same time, commercial banks should actively develop SME loan business, and the development of financial market requires the effective allocation of resources. Many small and medium-sized enterprises have good operating efficiency and great demand for loans. Commercial banks should seize the opportunity to expand their business scale.In order to improve their profitability.The improvement of profitability is very important for commercial banks to better deal with the risks brought by the financial crisis and to enhance their core competitiveness.The fifth chapter analyzes the development ability of China's joint-stock commercial banks, and concludes that the potential development space of commercial banks in China is very large, but due to the existence of some constraints, the development capacity of commercial banks is hindered.Therefore, some countermeasures are put forward to promote the sustainable development of Chinese commercial banks, such as vigorously developing intermediate business, improving the income structure, improving the ability of financial innovation and improving the quality of employees, etc.China's commercial banks should strengthen the management of assets and liabilities, enhance their profitability and competitiveness in the competitive financial market, and step up to the world-class level.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.33

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