我国商业银行利润质量评价研究

发布时间：2018-03-11 21:17

本文选题：商业银行　切入点：利润质量　出处：《石家庄经济学院》2012年硕士论文　论文类型：学位论文

【摘要】：银行业在国民经济中处于牵一发而动全身的地位。2010年，我国银行业金融机构实现税后利润8991亿元，同比增长34.5%，这表明我国银行业金融机构在经营发展上取得一定成绩。然而，在追求高利润数量增长的背后，我国银行业金融机构也暴露出盈利能力弱、利润结构不合理等方面的问题，忽视了利润品质的提升和提高。商业银行利润质量是指商业银行是否具有一定的盈利能力，利润结构是否科学合理，利润是否以安全性作保障以及是否具有可持续增长能力。我国商业银行利润质量高低不仅关系其收益水平，而且直接影响我国金融安全性与流动性，甚至影响其未来的可持续发展。因此加强对我国商业银行利润质量理论的研究和探索，建立完善的利润质量评价体系，并以此增强我国商业银行利润质量、改善财务状况，是十分必要的。本文在对我国商业银行利润质量的概念、特征研究基础上，从宏观、中观和微观层面对我国商业银行利润质量的影响因素进行分析，选取相应的财务指标构建商业银行利润质量评价体系，采取因子分析法对我国商业银行利润质量评价体系进行研究，进而对我国商业银行的利润质量进行综合评价。在评价结果分析中，通过与每股收益排名的比较，对个体银行和整体行业的利润质量进行分析，从而验证了模型，为经营决策提供了帮助，这对我国商业银行的经营管理具有一定的参考价值。最后对如何提高我国商业银行利润质量提出了三点创新性建议，包括强制商业银行推行绿色信贷，，不环保不放贷；强化商业银行社会责任的重要性；建议监管部门建立全面的利润质量考核指标体系，定期考核商业银行利润质量状况。
[Abstract]:In 2010, China's banking financial institutions realized after-tax profits of 899.1 billion yuan, a year-on-year increase of 34.50.This shows that China's banking financial institutions have made certain achievements in the development of their operations. Behind the pursuit of high profit quantity growth, China's banking financial institutions also exposed the weak profitability, unreasonable profit structure and other aspects, ignoring the promotion and improvement of profit quality. The profit quality of commercial banks refers to whether the commercial banks have certain profitability and whether the profit structure is scientific and reasonable. Whether the profit is guaranteed by security and whether it has the ability of sustainable growth is not only related to the profit level of commercial banks in China, but also directly affects the financial security and liquidity of our country. It even affects its sustainable development in the future. Therefore, we should strengthen the research and exploration of the profit quality theory of commercial banks in China, establish a perfect profit quality evaluation system, and enhance the profit quality and improve the financial situation of commercial banks in China. It is very necessary. Based on the study of the concept and characteristics of the profit quality of commercial banks in China, this paper analyzes the influencing factors of the profit quality of commercial banks in China from the macro, meso and micro levels. Select the corresponding financial indicators to construct the profit quality evaluation system of commercial banks, and adopt factor analysis method to study the profit quality evaluation system of commercial banks in China. In the analysis of the evaluation results, the profit quality of individual banks and the whole industry is analyzed by comparing with EPS ranking, which verifies the model. It has some reference value for the management of commercial banks in our country. Finally, it puts forward three innovative suggestions on how to improve the profit quality of commercial banks in our country, including forcing commercial banks to carry out green credit. Strengthen the importance of social responsibility of commercial banks, and suggest that the regulatory authorities establish a comprehensive profit quality assessment index system, regular assessment of commercial banks profit quality status.
【学位授予单位】：石家庄经济学院
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.33

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