“CAMEL”下招商银行财务绩效评价研究

发布时间：2018-05-18 17:38

本文选题：招商银行 + 财务绩效　；参考：《兰州财经大学》2017年硕士论文

【摘要】：近几年,随着全球金融一体化的不断推进,我国银行业间的竞争愈演愈烈,如何提高核心竞争力和持续发展能力,是商业银行面临的一个重大课题。财务绩效是衡量商业银行经营效果的重要标准,所以对商业银行的财务绩效进行研究,可以发现其在经营管理中的一些问题和隐患,从而更有针对性地帮助商业银行改善经营管理,预防金融风险,提高可持续发展能力。文章选取招商银行为案例研究对象,首先对招商银行的基本情况以及财务绩效评价现状进行分析,发现若仅以相关法规和财务报告中的指标对招商银行财务绩效进行评价,存在明显的局限性;然后针对招商银行当前的发展特点,选取了一套以“CAMEL”评级体系为理论指导的招商银行财务绩效评价指标;最后,以选取的招商银行财务绩效评价指标为分析依据,先后运用趋势分析法(纵向对比)和因子分析法(横向对比)对招商银行的财务绩效进行了横纵结合的分析和评价。发现招商银行在流动性和中间业务能力方面有较强优势,在安全性、盈利性、资本充足性方面还有待提高,并针对以上问题提出了如何提高抗风险能力、提升资本充足性、增强盈利能力三方面的相关建议,希望能够为招商银行的战略转型以及可持续发展提供借鉴意义。
[Abstract]:In recent years, with the continuous promotion of global financial integration, the competition between the banking industry in China has become increasingly fierce. How to improve the core competitiveness and sustainable development ability is a major issue facing commercial banks. Financial performance is an important standard to measure the effect of commercial banks' operation. Therefore, if we study the financial performance of commercial banks, we can find some problems and hidden dangers in the management of commercial banks. In order to help commercial banks improve management, prevent financial risks and improve sustainable development ability. This paper selects China Merchants Bank as the case study object, firstly analyzes the basic situation of China Merchants Bank and the present situation of financial performance evaluation, and finds out that if only the relevant laws and regulations and the indicators in the financial report are used to evaluate the financial performance of China Merchants Bank. There are obvious limitations; then according to the current development characteristics of China Merchants Bank, select a set of "CAMEL" rating system as the theoretical guidance of China Merchants Bank financial performance evaluation indicators; finally, Based on the selected financial performance evaluation index of China Merchants Bank, this paper analyzes and evaluates the financial performance of China Merchants Bank by means of trend analysis (vertical contrast) and factor analysis (horizontal contrast). It is found that China Merchants Bank has strong advantages in liquidity and intermediate business ability, and needs to be improved in terms of security, profitability and capital adequacy. In view of the above problems, this paper puts forward how to improve the ability to resist risks and improve the capital adequacy. The author hopes to provide reference for China Merchants Bank's strategic transformation and sustainable development.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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