基于杜邦分析法的我国上市商业银行盈利能力分析

发布时间：2018-10-04 18:44

【摘要】：随着金融国际化进程的加快，中国的银行业已经全面开放，经营上百年的国际大银行已经进入中国，我国银行业的竞争不断加剧，国内的商业银行必须面对外资银行在盈利能力、公司治理、资产质量、创新能力等方面的竞争压力。因此，提高商业银行的盈利能力就成为提高我国银行业核心竞争力的重中之重。现代企业以利润最大化为经营目标，公司所做出的任何决策都是在不损害公众利益的基础上最大化的提高企业的利润。上市商业银行也以现代企业的经营机制和管理机制约束自己，与普通企业一样，也要追求利润的增长，提高自身的盈利，这是企业生存和发展的需要。与其他未上市的商业银行相比，上市商业银行在公司治理结构、信息披露、经营管理模式等方面更加规范，具有现代企业的特征，是我国银行业未来发展的领军力量。本文在借鉴企业杜邦分析法的基础上建立了商业银行自己的杜邦分析模型，选取了10家上市商业银行作为研究对象，对我国上市商业银行的盈利能力进行了分析。在盈利能力分析过程中，首先对资产收益率进行分解分析，了解商业银行利息净收入、中间业务收入、其他业务收入对银行盈利能力的贡献；其次，对商业银行营业支出进行分解分析，了解商业银行的成本控制能力，从收入来源和支出角度全面分析了商业银行盈利能力的影响因素；最后，通过分析我国上市商业银行资本充足率、不良贷款率、拨备覆盖率、成本收入比，评价了我国上市商业银行盈利能力的持续性。文章最后针对实证分析的结果，，指出我国商业银行盈利能力低的原因，并提出相应的建议。
[Abstract]:With the acceleration of the process of financial internationalization, China's banking industry has been fully opened, the international banks that have operated for more than a hundred years have entered China, and the competition of our banking industry has been intensifying. Domestic commercial banks must face the competitive pressure of foreign banks in profitability, corporate governance, asset quality, innovation ability and so on. Therefore, improving the profitability of commercial banks has become the most important issue in improving the core competitiveness of China's banking industry. The aim of modern enterprises is to maximize profits, and any decision made by the company is to maximize the profits of enterprises on the basis of not harming the public interests. The listed commercial banks also restrict themselves by the management mechanism and management mechanism of modern enterprises. Like ordinary enterprises, they should also pursue the growth of profits and improve their own profits, which is the need for the survival and development of enterprises. Compared with other unlisted commercial banks, listed commercial banks are more standardized in corporate governance structure, information disclosure, management mode and so on. They have the characteristics of modern enterprises and are the leading force in the future development of China's banking industry. Based on the Dupont analysis method of enterprises, this paper establishes the model of commercial bank's own DuPont analysis, selects 10 listed commercial banks as the research object, and analyzes the profitability of China's listed commercial banks. In the process of profitability analysis, first of all, we analyze the rate of return on assets and understand the contribution of net interest income, intermediate business income and other business income to the profitability of commercial banks. This paper analyzes the business expenditure of commercial banks, analyzes the cost control ability of commercial banks, and analyzes the factors influencing the profitability of commercial banks from the perspective of income source and expenditure. By analyzing the capital adequacy ratio, non-performing loan ratio, reserve coverage rate and cost-income ratio of listed commercial banks in China, this paper evaluates the sustainability of the profitability of listed commercial banks in China. Finally, according to the results of empirical analysis, the paper points out the reasons for the low profitability of commercial banks in China, and puts forward corresponding suggestions.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

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