盛京银行资产质量分析及评价研究

发布时间：2019-04-10 19:30

【摘要】：企业的经营业绩与资产质量密切相关,资产质量成为企业投资人、经营管理者以及其他利益相关人士共同热心探求的目标,是预测企业可持续发展潜力的重要依据。随着金融脱媒化、利率市场化的不断推进,银行业将面临完全开放的竞争环境,面对复杂多变的宏观经济形势和日趋激烈的同业竞争,盛京银行如想走可持续发展的良性之路,必须清晰了解自身资产质量优劣势所在,加强资产质量管理,根据市场环境的变化采取有效的应对策略。本文以盛京银行为研究对象,在分析与评价其资产质量现状的基础上,提出提升资产质量的相关建议。本文首先借鉴非金融企业资产质量研究的成果,结合商业银行的经营特点及资产特点,形成商业银行资产质量分析框架,在此基础上,运用纵向比较分析和横向比较分析方法对盛京银行的资产总体质量、资产结构质量和不同类别资产质量进行分析,并运用主成分分析法对盛京银行及其对比银行的资产质量进行综合评价,分析得出盛京银行资产质量状况持续改进,具体表现为综合化格局不断完善、资产规模扩展迅速、资产结构根据经济环境不断调整、获现能力较好、变现能力较高、流动性质量较高六个方面。此外,盛京银行资产质量同时存在核心资本充足率不高、盈利能力有待进一步提高、收入结构过于单一、潜在信贷风险较大等问题。并提出盛京银行未来应从四个方面着手改进资产质量,即加强信贷风险管理;积极发展中间业务与零售业务;加强核心资本补充;加强银行资产质量全面管理等。本文的研究有助于提升盛京银行的资产质量,进而提升其竞争力,同时对我国众多城市商业银行的资产质量管理具有一定借鉴意义。
[Abstract]:The performance of the enterprise is closely related to the quality of the assets. The asset quality becomes the goal that the investors, managers and other stakeholders are eager to explore, and it is the important basis for predicting the sustainable development potential of the enterprise. With the financial disintermediation and the continuous advancement of interest rate marketization, the banking industry will face a completely open competitive environment. In the face of the complex and changeable macro-economic situation and the increasingly fierce competition among the industry, Shengjing Bank wants to take the benign road of sustainable development. It is necessary to clearly understand the advantages and disadvantages of asset quality, strengthen asset quality management, and take effective countermeasures according to the changes of market environment. Taking Shengjing Bank as the research object, this paper puts forward some suggestions to improve the asset quality on the basis of analyzing and evaluating the current situation of asset quality. This paper first draws lessons from the results of the research on asset quality of non-financial enterprises, combined with the characteristics of commercial banks and assets, to form an analytical framework of asset quality of commercial banks, and on this basis, By using the methods of vertical comparative analysis and horizontal comparative analysis, this paper analyzes the total asset quality, asset structure quality and asset quality of Shengjing Bank. The principal component analysis method is used to evaluate the assets quality of Shengjing Bank and its contrast banks. The results show that the assets quality of Shengjing Bank continues to improve, which is reflected in the continuous improvement of the comprehensive pattern and the rapid expansion of the asset scale. The structure of assets is adjusted according to the economic environment, the ability of cash acquisition is better, the ability of realisation is higher, and the quality of liquidity is higher. In addition, the asset quality of Shengjing Bank also has some problems such as low core capital adequacy ratio, profitability to be further improved, too single income structure, high potential credit risk and so on. It also puts forward that Shengjing Bank should improve asset quality from four aspects in the future, namely, strengthening credit risk management, actively developing intermediate business and retail business, strengthening core capital supplement, strengthening overall management of bank assets quality, and so on. The research in this paper is helpful to improve the asset quality of Shengjing Bank and then to enhance its competitiveness. At the same time, it can be used for reference to the asset quality management of many urban commercial banks in China.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F832.33;F830.42

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