我国上市银行盈利能力研究

发布时间：2018-06-08 14:53

本文选题：我国上市银行 + 盈利能力　；参考：《郑州大学》2013年硕士论文

【摘要】：我国银行业经过20多年的改革开放,己由计划经济下的“大一统”体制发展到适应社会主义市场经济体制的银行体系,不仅在组织机构上,而且在金融产品、金融技术和金融服务上都有长足的进步。从纵向方面比较,我国银行业发展很快,实力大增,但从横向比较,特别是与一些世界上发达国家和地区盈利能力较高的银行相比,我国银行业各项盈利指标均与其有着较大的差距[1]。我国上市银行面临一个全新的竞争时代,不仅要和实力更强的国际对手竞争,而且随着利率市场化的逐渐放开以及银行客户日趋多元化的需求,我国上市银行面临着更高的要求,更加激烈的竞争,因此研究我国上市银行目前的盈利能力,特别是和国际上盈利能力较高银行进行比较,找出各个赢利点的差距对我国银行业的发展至关重要。基于此,文章主要借鉴杜邦财务分析法将ROA分解为利息收入、非利息收入、利息支出、营业支出占平均总资产的比重,将16家上市银行2007年至2011年五年的平均数据作比较,找出之间的差距与具体原因并和美国盈利能力较高银行各个指标进行比较分析看看究竟差在哪里,针对具体差异,找出提高我国上市银行盈利能力的方法和努力方向。研究结果显示：综合收入和支出指标2007年至2011年我国16家上市银行平均ROA排名最靠前的是城市上市商业银行,这是因为其在成本费用控制方面做得较好。国有上市商业银行中建设银行和工商银行排名较为靠前,中国银行和交通银行排名居中,农业银行排名中等偏下。在股份制上市商业银行中招商银行、兴业银行整体盈利能力排名较为靠前,但是和城市上市商业银行、国有上市商业银行相比,差距明显。在我国上市银行的收入构成中,对银行盈利性贡献最大的依然是利息收入,在利息收入中占比最高的的是贷款。和美国盈利能力较高银行相比较,在支出方面,我国上市银行的各项支出指标要低于美国盈利能力较高银行。在收入方面,我国上市银行在利息收入和非利息收入指标方面均大大低于美国盈利能力较高银行。因此要提高我国上市银行的盈利能力本文认为应从以后几个方面入手：我国上市银行要制定适合本行发展的经营策略；对业务重点进行调增：提高费用管理能力,强化成本控制：大力发展中间业务。
[Abstract]:After more than 20 years of reform and opening up, China's banking industry has developed from a "unified system" under a planned economy to a banking system adapted to the socialist market economic system, not only in the organizational structure, but also in the financial products. Considerable progress has been made in financial technology and financial services. Compared vertically, China's banking industry has developed rapidly and its strength has increased greatly, but compared horizontally, especially with some developed countries and regions in the world with relatively high profitability, Every profit index of our country's banking industry has a big gap with it [1]. China's listed banks face a new era of competition, not only to compete with stronger international competitors, but also with the liberalization of interest rates and the increasingly diversified needs of bank customers. China's listed banks are facing higher requirements and more fierce competition. Therefore, the current profitability of listed banks in China is studied, especially compared with the higher profitability banks in the world. To find out the gap between profit points is very important to the development of our banking industry. Based on this, this paper mainly uses DuPont financial analysis method to decompose ROA into interest income, non-interest income, interest expenditure and operating expenses, and compares the average data of 16 listed banks from 2007 to 2011. To find out the difference and the specific reasons, and to compare and analyze with the various indicators of the United States banks with higher profitability to see where the difference is, aiming at the specific differences. Find out the method and direction to improve the profitability of the listed banks in China. The results show that the top 16 listed banks in China in the average ROA ranking from 2007 to 2011 are the urban listed commercial banks. This is because it has done better in cost and cost control. China Construction Bank (CCB) and Industrial and Commercial Bank of China (ICBC) ranked the top, Bank of China and Bank of Communications (BOC) in the middle, and Agricultural Bank (ACB) in the middle. Among the joint-stock listed commercial banks, China Merchants Bank and Societe Generale Bank rank at the top of the overall profitability, but compared with the city listed commercial banks and the state-owned listed commercial banks, the gap is obvious. In the income composition of listed banks in China, the biggest contribution to the profitability of banks is still interest income, and the highest proportion of interest income is loans. Compared with the higher profitability banks in the United States, China's listed banks have lower expenditure indicators than the U.S.'s higher profitability banks in terms of expenditure. In terms of income, China's listed banks in interest income and non-interest income indicators are significantly lower than the higher profitability of the United States banks. Therefore, in order to improve the profitability of listed banks in our country, this paper thinks that we should start with the following aspects: the listed banks of our country should formulate the management strategy suitable for the development of our bank, adjust and increase the business emphases, improve the ability of cost management, Strengthen cost control: develop intermediary business vigorously.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

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