中国商业银行效率评析与财务分析

发布时间：2018-01-01 14:25

本文关键词：中国商业银行效率评析与财务分析　出处：《经济问题探索》2012年06期 　论文类型：期刊论文

【摘要】：财务指标是银行监管的依据和上市公司信息披露的重要内容,本文将财务指标作为检验和分析效率估计结果的依据,提出一种新的效率模型构建思想,对我国商业银行成本和利润效率及其影响因素进行了分析。研究发现,世界金融危机爆发前,大型商业银行具有市场势力,但成本集约能力不足;危机后,大型商业银行信贷规模扩张虽然推动了成本集约能力提高,但缺乏质量基础,反映出公司治理能力不足;降低经营成本水平对成本和利润效率提高具有积极影响。Basel III协议逐步实施将进一步抑制银行信贷规模扩张,而深化利率市场化定价机制将对银行业利差收入形成压力。面对传统信贷业务收入空间缩小的压力,培养成本集约能力或许成为在非利息收入之外,未来我国商业银行保持业绩增长的又一途径。
[Abstract]:The financial index is an important content of information disclosure of listed companies and the basis of banking supervision, the financial indicators as the estimation results of examination and analysis of the efficiency of the basis, put forward a new idea of constructing efficiency model, to our country commercial bank cost and profit efficiency and its influencing factors were analyzed. The study found that the world financial crisis first, the large commercial banks with market power, but cost intensive ability is insufficient; after the crisis, the expansion of the scale of large commercial bank credit while driving the cost intensive ability, but the lack of basic quality, reflecting the company's governance ability is insufficient; reduce the level of operating costs has a positive impact on the.Basel III protocol implemented gradually will further inhibit the expansion of bank credit cost and profit efficiency, and deepen the pricing mechanism of the interest rate market will put pressure on the banks of the traditional surface spread income. The pressure of credit business revenue space narrowing, training cost intensive capacity may become another way out of non interest income, and our commercial banks will maintain performance growth in the future.

【作者单位】：上海财经大学信息管理与工程学院;
【基金】：国家社会科学基金重大项目(08&ZD036)“保持经济稳定、金融稳定和资本市场稳定对策研究”
【分类号】：F830.42;F832.33
【正文快照】： 引言随着中国加入WTO,银行业对外开放而日益融入世界,国有大型商业银行①完成向现代商业银行真正转轨的核心是完善公司治理,提高市场竞争优势。竞争优势的本质是效率优势,正确的竞争策略应能最大限度地提高竞争者的相对效率(易纲和赵先信,2001)。效率水平是竞争者资源利用、

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