民生银行与兴业银行财务绩效、财务政策及财务战略分析

发布时间：2018-04-09 17:08

本文选题：民生银行　切入点：兴业银行　出处：《厦门大学》2014年硕士论文

【摘要】：银行业作为国民经济的支柱产业,在社会经济中起着无足轻重的作用。本文将研究对象定位于两家股份制商业银行：民生银行和兴业银行,从财务报表的解读入手,运用财务指标体系和三维分析方法进行财务绩效分析；利用财务战略矩阵,探讨两家银行的财务战略,进而评价两家银行的财务政策并提出建议。全文共分为以下八个部分：第一部分,介绍本文研究的主题和意义,研究方法的选择和研究框架的形成。第二部分,简述世界经济与我国经济的现状、发展趋势,以及宏观经济对银行业的影响；介绍我国银行业发展现状及未来趋势。第三部分,介绍两家银行的发展历史、基本情况以及资本市场表现,并对两家银行的主要财务指标进行对比。第四部分,运用财务报表三维分析方法,从报表的结构分析、趋势分析、主要财务比率分析和同业对比分析三个维度,对两家银行的财务绩效进行基础的财务分析。第五部分,运用银行业特殊的“骆驼”分析法,对两家银行的综合实力进行分析。第六部分,通过主要财务指标的因素分解,进行深度财务分析。结合银行业报表的特殊性,对ROE和EVA进行分解,对影响ROE和EVA的分解因素进行分析；从收入、资产、利润、自我可持续增长角度进行成长性分析。第七部分,在上述分析的基础上,利用财务战略矩阵,探讨两家银行的财务战略并提出建议；结合财务战略分析,对两家银行的筹资政策、股利政策、资金运营政策及投资政策进行评价并提出建议。最后一部分,综合全文对两家银行的财务分析,提出结论和建议。通过全文的分析,作者发现两家银行的财务状况总体良好,但都存在优势和不足。民生银行盈利能力高,管理水平良好,但资产质量、资本充足水平需要提高；兴业银行资产质量、管理效益优秀,但流动性存在不足。作者建议,两家银行应继续走自身特色的发展道路,适度控制增长速度,改变过分依赖存贷款利差的盈利模式。通过本文的研究,作者深刻领悟到银行的业务取向对其发展有着重要的意义,这也为银行的经营者和投资者提供借鉴思路。但由于受作者研究能力和信息披露所限,未能对巴塞尔协议Ⅲ和利率市场化给商业银行带来的影响进行深入研究,这是本文的不足之处。
[Abstract]:As the pillar industry of national economy, banking plays an insignificant role in social economy.This paper focuses on two joint-stock commercial banks: Minsheng Bank and Societe Generale Bank, starting with the interpretation of financial statements, using the financial index system and three-dimensional analysis method for financial performance analysis, using the financial strategy matrix,This paper discusses the financial strategy of the two banks, and then evaluates the financial policies of the two banks and puts forward some suggestions.The full text is divided into the following eight parts:The first part introduces the theme and significance of this study, the choice of research methods and the formation of research framework.The second part briefly introduces the present situation and development trend of the world economy and our country's economy, as well as the influence of the macro economy on the banking industry, and introduces the present situation and the future trend of the banking industry of our country.The third part introduces the development history, basic situation and capital market performance of the two banks, and compares the main financial indicators of the two banks.In the fourth part, the financial performance of the two banks is analyzed based on the three dimensions of structure analysis, trend analysis, main financial ratio analysis and comparative analysis.In the fifth part, the author analyzes the comprehensive strength of the two banks by using the special "camel" analysis of the banking industry.The sixth part, through the main financial index factor decomposition, carries on the deep financial analysis.Combined with the particularity of banking statements, this paper analyzes the decomposition factors of ROE and EVA, analyzes the factors affecting ROE and EVA, and analyzes the growth from the perspective of income, assets, profits and self-sustainable growth.The seventh part, on the basis of the above analysis, makes use of the financial strategy matrix, discusses the financial strategy of the two banks and puts forward some suggestions, combining the financial strategy analysis, the financing policy and dividend policy of the two banks,Capital operation policy and investment policy are evaluated and recommendations are made.The last part, synthesizes the full text to the two banks' financial analysis, puts forward the conclusion and the recommendation.Through the analysis, the author finds that the financial situation of the two banks is good in general, but both have advantages and disadvantages.Minsheng Bank has high profitability and good management level, but the asset quality and capital adequacy level need to be improved, while Societe Generale Bank has excellent asset quality and management benefit, but there is insufficient liquidity.The author suggests that the two banks should continue to follow their own characteristics of development, moderate control of the growth rate, and change the excessive reliance on deposit and loan spreads profit model.Through the research in this paper, the author deeply understands that the business orientation of the bank is of great significance to its development, which also provides a reference for the managers and investors of the bank.However, due to the limitations of the author's research ability and information disclosure, the influence of Basel III and interest rate marketization on commercial banks is not studied in depth, which is the deficiency of this paper.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.33

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