中国上市银行财务竞争力分析与评价

发布时间：2018-01-11 14:41

本文关键词：中国上市银行财务竞争力分析与评价　出处：《哈尔滨工程大学》2012年硕士论文　论文类型：学位论文

【摘要】：近年来，源自美国的金融风暴导致国际和国内环境发生了重大变化，尤其对实体经济带来致命的冲击。在这次金融危机中，中国银行业受到来自金融市场和政府的双重压力。在金融市场方面，，很多大型客户对投资采取谨小慎微的态度，对于金融产品要求更为严格；中小型企业面临着生存危机，银行对于信贷的投放加大审核力度；金融市场风险在逐步升级。在政府方面，为了扩大内需，央行对货币政策进行调整，从原来的从紧转变为适度宽松；与此同时，央行对贷款利息进行下调。由于利息差是银行收入的重要支柱，降息对于中国银行业来说，无疑是雪上加霜。基于上述背景，本文面向中国上市银行对核心竞争力提升的客观需求，针对中国上市银行的财务竞争力展开深入研究，主要研究内容如下：（1）剖析了中国上市银行财务竞争力的内涵。本文认为财务竞争力由财务战略、财务资源、基本财务能力和财务执行力四个要素组成，基于此，本文对中国上市银行财务竞争力进行了细致的分析。（2）构建了中国上市银行财务竞争力评价指标体系，主要包括资本状况、资产质量、盈利能力、资产的流动性4个一级指标，核心资本充足率、资本充足率、不良贷款率等11个二级指标。（3）运用因子分析模型和相应的数据处理方法对中国14家上市银行财务竞争力的客观评价。因子分析表明，我国上市银行财务竞争力由盈利能力、资本状况、资产质量、资产流动性比率四大因子构成，在财务竞争力综合排名中，北京银行高居第一名，深发银行位居末位。（4）针对评价结果，本文提出增强盈利能力、改善资本状况、提高资产质量、加快流动性比例循环四个相应措施。本文的研究成果在一定程度上解决了中国上市银行财务竞争力方面存在的突出问题，一方面丰富了中国上市银行财务竞争力理论，另一方面也为政府或银行的科学决策提供理论依据。
[Abstract]:In recent years, the financial turmoil originating in the United States has led to major changes in the international and domestic environment, especially the fatal impact on the real economy. China's banking industry is under pressure from both the financial market and the government. In the financial market, many large customers take a cautious attitude towards investment and are more stringent on financial products; The small and medium-sized enterprises are facing the survival crisis, the bank increases the examination intensity to the credit investment; In the government, in order to expand domestic demand, the central bank adjusts the monetary policy from the original tight to moderately loose; At the same time, the central bank has cut interest rates on loans. Since interest rate differentials are an important pillar of bank income, the rate cut is no doubt adding to the woes for Chinese banks. Based on the above background, this paper aims at the objective needs of Chinese listed banks to enhance their core competitiveness, and carries out in-depth research on the financial competitiveness of Chinese listed banks. The main contents of the research are as follows: This paper analyzes the connotation of the financial competitiveness of Chinese listed banks. This paper holds that the financial competitiveness is composed of four elements: financial strategy, financial resources, basic financial ability and financial execution. This paper makes a detailed analysis of the financial competitiveness of Chinese listed banks. 2) the evaluation index system of financial competitiveness of Chinese listed banks is constructed, which includes capital status, asset quality, profitability, liquidity of assets and core capital adequacy ratio. Capital adequacy ratio, non-performing loan ratio and other 11 secondary indicators. 3) objective evaluation of financial competitiveness of 14 listed banks in China by using factor analysis model and corresponding data processing method. Factor analysis shows that the financial competitiveness of Chinese listed banks depends on profitability. Capital condition, asset quality and asset liquidity ratio are four factors. In the comprehensive ranking of financial competitiveness, Bank of Beijing ranks first, Shenfa Bank is the last. 4) in view of the evaluation results, this paper puts forward four corresponding measures to enhance profitability, improve capital condition, improve asset quality and speed up circulation of liquidity ratio. The research results of this paper to some extent solve the outstanding problems in the financial competitiveness of listed banks in China, on the one hand, enrich the theory of financial competitiveness of listed banks in China. On the other hand, it also provides the theoretical basis for the scientific decision of the government or the bank.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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