上市银行比较与华夏银行财务策略研究
发布时间：2018-07-17 03:21
【摘要】：上市银行作为金融服务行业的特殊群体,在国家银监会和证监会,以及央行的多重监管下,开展合规的金融服务与专业业务。在同样的市场环境下,商业银行的大多数服务和业务内容是同质化的,中小商业银行如何面对资本约束参与市场竞争,是值得研究的问题。 本文旨在为华夏银行的发展战略提供财务层面的支持策略。本文按照可比性程度和可参照性,选择了深发展A、浦发银行、华夏银行、民生银行、招商银行、兴业银行、光大银行、中信银行8家与华夏银行大致处于同一层级的上市银行,主要对各行2010年年报所披露的公开信息进行分析,并从wind数据库中采集了部分相关数据进行比较,试图通过分析提出一些有建设性的意见。全文共分为五个部分： 第一部分为引言。介绍了论文的研究背景、研究目的、研究思路与内容以及本文的贡献与创新等。本章最后还对公司战略管理理念和财务管理理论进行了回顾与评述,为全文研究内容的展开奠定了基础； 第二部分一为经营规模比较,首先对比了样本银行(含华夏银行)的规模、在资本市场的表现和地位等总体情况。通过分析样本中八家上市商业银行的经营规模,我们认为由于资本约束,华夏银行在风险资产结构上可能存在低风险资产规模占比较大的被动决策,以及业务发展模式较为保守,负债与资产规模同比增长缓慢等；二为盈利能力比较。通过比较样本中八家上市商业银行的盈利能力,发现华夏银行因毛利率低于样本平均值等原因而导致每股收益低于样本平均值； 第三部分为资产负债与盈利能力的相关性分析。通过分析认为经营规模和资产质量(减值准备)因素也是影响上市商业银行的重要因素； 第四部分则从成本因素进行了分析,认为商业银行的网点规模、员工规模和费用结构对业务增长方式起着重要作用,华夏银行小规模下的费用规模在样本中较高,但费用结构存在工资性支出与经营性支出倒挂的情形,忽略了人力资源潜能的合理激励,容易导致员工跳槽。 第五部分最后从华夏银行的财务战略比较、财务环境的分析,为华夏银行今后发展过程中的投资、筹资、股利分配和财务结构策略提出了相关建议。 本文的创新之处在于通过2010年年报的横向对比,从经营规模、盈利能力、资产规模与质量、网点与人员规模等方面针对华夏银行进行分析,并与同类银行进行对比,然后针对华夏银行的经营特点,运用有关理论从财务决策角度提出了相应的策略。不足之处主要是取得信息为单一会计年度,且并未涵盖所有商业银行,可能导致数据计算上和分析上的偏差,得出的结论亦不完全准确。
[Abstract]:As a special group in the financial services industry, listed banks carry out compliance financial services and professional business under the multiple supervision of the State Banking Regulatory Commission, the Securities Regulatory Commission and the Central Bank. In the same market environment, most of the services and business contents of commercial banks are homogenous. It is worth studying how small and medium-sized commercial banks face capital constraints to participate in market competition. This paper aims to provide financial support strategies for Huaxia Bank's development strategy. According to the degree of comparability and referential nature, this paper selects 8 listed banks in the same level as Shenzhen Development Bank, Pudong Development Bank, Huaxia Bank, Minsheng Bank, China Merchants Bank, Industrial Bank, Everbright Bank, CITIC Bank, and Huaxia Bank. This paper mainly analyzes the public information disclosed in the 2010 annual report of each bank, and compares some relevant data collected from the wind database, and tries to put forward some constructive suggestions through the analysis. The full text is divided into five parts: the first part is the introduction. This paper introduces the research background, research purpose, research ideas and contents, as well as the contribution and innovation of this paper. At the end of this chapter, the author reviews and comments on the theory of corporate strategic management and financial management, which lays a foundation for the development of the full text. The second part is the comparison of business scale. First, the size, performance and status of sample banks (including Huaxia Bank) are compared. By analyzing the operating scale of the eight listed commercial banks in the sample, we think that due to capital constraints, Huaxia Bank may have a passive decision on the size of low-risk assets in the structure of risky assets. And the business development model is more conservative, debt and asset scale growth is slow compared with the same period; second, profitability comparison. By comparing the profitability of the eight listed commercial banks in the sample, it is found that the earnings per share of Huaxia Bank is lower than the average of the sample because the gross profit rate is lower than the average of the sample. The third part is the correlation analysis between assets and liabilities and profitability. Through the analysis, it is concluded that the factors of operation scale and asset quality (impairment reserve) are also the important factors that affect the listed commercial banks. The fourth part analyzes the cost factors, and thinks that the scale of commercial banks' network, Staff size and cost structure play an important role in the business growth mode. The expense scale of Huaxia Bank in small scale is higher in the sample, but the cost structure has the case of the inverted linkage between wage expenditure and operating expenditure. Neglecting the reasonable incentive of human resource potential, it is easy to cause employees to switch jobs. In the fifth part, from the comparison of the financial strategy of Huaxia Bank and the analysis of the financial environment, some suggestions are put forward for the future development of Huaxia Bank, such as investment, financing, dividend distribution and financial structure strategy. The innovation of this paper is to analyze Huaxia Bank from the aspects of business scale, profitability, asset scale and quality, network and personnel scale through the horizontal comparison of 2010 annual report. Then according to the management characteristics of Huaxia Bank, this paper puts forward the corresponding strategy from the angle of financial decision. The main drawback is that the information obtained is a single accounting year and does not cover all commercial banks, which may lead to the deviation of data calculation and analysis, and the conclusion is not completely accurate.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F224
本文编号：2128783
[Abstract]:As a special group in the financial services industry, listed banks carry out compliance financial services and professional business under the multiple supervision of the State Banking Regulatory Commission, the Securities Regulatory Commission and the Central Bank. In the same market environment, most of the services and business contents of commercial banks are homogenous. It is worth studying how small and medium-sized commercial banks face capital constraints to participate in market competition. This paper aims to provide financial support strategies for Huaxia Bank's development strategy. According to the degree of comparability and referential nature, this paper selects 8 listed banks in the same level as Shenzhen Development Bank, Pudong Development Bank, Huaxia Bank, Minsheng Bank, China Merchants Bank, Industrial Bank, Everbright Bank, CITIC Bank, and Huaxia Bank. This paper mainly analyzes the public information disclosed in the 2010 annual report of each bank, and compares some relevant data collected from the wind database, and tries to put forward some constructive suggestions through the analysis. The full text is divided into five parts: the first part is the introduction. This paper introduces the research background, research purpose, research ideas and contents, as well as the contribution and innovation of this paper. At the end of this chapter, the author reviews and comments on the theory of corporate strategic management and financial management, which lays a foundation for the development of the full text. The second part is the comparison of business scale. First, the size, performance and status of sample banks (including Huaxia Bank) are compared. By analyzing the operating scale of the eight listed commercial banks in the sample, we think that due to capital constraints, Huaxia Bank may have a passive decision on the size of low-risk assets in the structure of risky assets. And the business development model is more conservative, debt and asset scale growth is slow compared with the same period; second, profitability comparison. By comparing the profitability of the eight listed commercial banks in the sample, it is found that the earnings per share of Huaxia Bank is lower than the average of the sample because the gross profit rate is lower than the average of the sample. The third part is the correlation analysis between assets and liabilities and profitability. Through the analysis, it is concluded that the factors of operation scale and asset quality (impairment reserve) are also the important factors that affect the listed commercial banks. The fourth part analyzes the cost factors, and thinks that the scale of commercial banks' network, Staff size and cost structure play an important role in the business growth mode. The expense scale of Huaxia Bank in small scale is higher in the sample, but the cost structure has the case of the inverted linkage between wage expenditure and operating expenditure. Neglecting the reasonable incentive of human resource potential, it is easy to cause employees to switch jobs. In the fifth part, from the comparison of the financial strategy of Huaxia Bank and the analysis of the financial environment, some suggestions are put forward for the future development of Huaxia Bank, such as investment, financing, dividend distribution and financial structure strategy. The innovation of this paper is to analyze Huaxia Bank from the aspects of business scale, profitability, asset scale and quality, network and personnel scale through the horizontal comparison of 2010 annual report. Then according to the management characteristics of Huaxia Bank, this paper puts forward the corresponding strategy from the angle of financial decision. The main drawback is that the information obtained is a single accounting year and does not cover all commercial banks, which may lead to the deviation of data calculation and analysis, and the conclusion is not completely accurate.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F224
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