中国上市商业银行盈利分析

发布时间：2018-06-05 12:30

本文选题：上市商业银行 + 盈利能力　；参考：《中国社会科学院研究生院》2012年硕士论文

【摘要】：商业银行作为中国国民经济体系的基础，，是否能够良好的运营直接关系到国民经济其他行业的发展。2008年全球金融危机席卷而来，国外商业银行出现并购潮和倒闭潮等现象，我国商业银行虽然所受影响有限，但是由此引发的全球金融监管改革对我国金融业尤其是商业银行业产生了深刻的影响。我国商业银行近年来盈利水平保持持续高速增长态势，远超世界其他国家同行业水平和我国国民经济其他行业水平，面对复杂的国内和国外经济金融局势，中国商业银行如此非常态盈利的状态不得不引起我们的高度关注。长期的非常态盈利会引爆众多经济和社会问题，更重要的是会影响其可持续性发展能力，这也对现今的商业银行盈利模式提出了更高的要求。文章在对商业银行的理论和研究现状阐述的基础上，选取上市商业银行为代表，首先对我国上市商业银行不同阶段、与其他行业以及国外商业银行的盈利状况进行了横向与纵向对比分析；其次，以资产负债表和盈利指标为参考，深入剖析我国上市商业银行的盈利结构及变化趋势；随后，本文分别以宏观和微观的视角，从经济发展方式的转变、监管规则的变化、会计准则的变化和经营发展战略的转型四个层次对影响我国上市商业银行盈利能力的因素进行研究，得出了初步的分析结论：当前历史时期，我国商业银行盈利表现出“两高一非”，即高水平、高增长、非常态的特点。最后，以商业银行在国民经济中合理的战略定位思考为依托，以盈利模式的转变为切入点探讨改善我国上市商业银行盈利能力的对策，实现商业银行可持续经营、规模化盈利的发展之路。
[Abstract]:As the foundation of China's national economic system, whether commercial banks can operate well or not is directly related to the development of other industries of the national economy. The global financial crisis of 2008 has brought about the tide of mergers and acquisitions and the tide of bankruptcy of foreign commercial banks. Although the influence of commercial banks in China is limited, the global financial supervision reform has a profound impact on China's financial industry, especially the commercial banking industry. In recent years, the profit level of commercial banks in our country has maintained a sustained and high growth trend, which far exceeds the level of the same industry in other countries in the world and other industries in our national economy. In the face of the complex economic and financial situation at home and abroad, The state of Chinese commercial banks making such abnormal profits has to arouse our high attention. Long-term abnormal profits will trigger a lot of economic and social problems, more importantly, will affect its sustainable development ability, which also put forward higher requirements to the current commercial bank profit model. On the basis of expounding the theory and research status of commercial banks, this paper selects listed commercial banks as the representative, first of all, on the different stages of listed commercial banks in China. Compared with other industries and foreign commercial banks, the paper makes horizontal and vertical comparative analysis. Secondly, taking balance sheet and profit index as reference, the paper deeply analyzes the profit structure and changing trend of listed commercial banks in China. From the macro and micro perspectives, this paper studies the factors that affect the profitability of listed commercial banks in China from four levels: the transformation of economic development mode, the change of supervision rules, the change of accounting standards and the transformation of business development strategy. This paper draws a preliminary conclusion: in the present historical period, the commercial banks' profits in our country show the characteristics of "two high and one no", that is, high level, high growth, and abnormal characteristics. Finally, based on the rational strategic orientation thinking of commercial banks in the national economy and the transformation of profit mode as the starting point, the paper discusses the countermeasures to improve the profitability of listed commercial banks in China, so as to realize the sustainable operation of commercial banks. The way to make a profit on a large scale.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.2

【参考文献】