合肥科技农村商业银行上市可行性研究

发布时间：2018-03-04 03:26

本文选题：农村商业银行　切入点：IPO　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：农村商业银行是在农村信用合作社的基础上改制而成的地方性金融机构,是支持"小微企业"和"三农"发展,服务地方经济的地方性商业银行。既是农村金融机构中的中坚力量,也是我国银行业的重要组成部分,为地方经济建设、中小微企业发展和城乡居民服务做出了突出贡献。2010年12月,重庆农村商业银行在香港联交所挂牌上市,被认为是继国有控股大型银行、股份制商业银行和城市商业银行批量集中上市之后,我国银行业的"第四梯队"农村商业银行正式拉开上市序幕。农村商业银行的发行上市具有持续补充资本、促进改革转型和提升知名度等众多好处,然而农村商业银行由于是在农村信用合作社的基础上改制而来,普遍存在着股权管理混乱、股东人数众多、资产不良率高等历史遗留问题,并不是所有的农村商业银行都适合走挂牌上市的道路。安徽省作为全国第一家农合机构全面改制成农村商业银行的省份,到目前为止,尚未有农村商业银行成功发行上市。合肥科技农村商业银行经过十来年的快速发展,已经成为安徽具有一定规模、经营管理比较规范、发展前景可期的农村商业银行。因此,本文选取合肥科技农村商业银行作为研究对象,分析其是否具有上市可行性。本文首先对合肥科技农村商业银行的发展现状、取得的成就以及上市计划等进行介绍,并分析了合肥科技农村商业银行上市的必要性。然后,对农村商业银行上市应具备的条件进行总结。第一,根据《首次公开发行股票并上市管理办法》,从主体资格、规范运营、财务与会计、信息披露等方面分析证监会对企业上市所要求的基本标准;第二,由于农村商业银行的特殊性,仍需要符合证监会对农村商业银行上市的特别规定以及银监会对农村商业银行在资本状况、拨备情况、盈利能力、流动性风险、信用风险等方面的基本标准。其次对合肥科技农村商业银行上市条件进行分析,第一,从宏观经济与金融环境、公司所处行业以及公司竞争状况角度分析合肥科技农村商业银行所面临的上市环境;第二,从公司治理、公司财务、股权结构、资产规模与业务全面性、风险监管核心指标等五个方面将合肥科技农村商业银行的具体情况对照发行上市审核标准,并与已经上市的农村商业银行进行横向对比,再结合影响合肥科技农村商业银行上市的其他因素,判断得出合肥科技农村商业银行具备着有利的上市环境,已经初步具备上市条件,但是仍然存在以下问题,一是资产结构有待优化,资产质量有待提升;二是贷款集中度过高,区域风险较大;三是收入结构不合理,盈利的可持续性能力仍需增强;四是股权结构不完善,独立性问题有待解决。最后,为了加快合肥科技农村商业银行发行上市,本文认为应当从以下四个方面做出改善:第一,优化资产结构,提升资产质量,降低不良率;第二,应当降低贷款集中度,优化信贷资产结构,实现跨区经营;第三,立足服务"小微企业"和"三农",优化营业收入结构,增强盈利的可持续性能力;第四,优化股权结构,健全权力制衡机制,增强农村商业银行独立性。
[Abstract]:Rural commercial bank is a local financial institution in rural credit cooperatives transformed, is to support the development of Small and micro businesses "and" three agriculture ", serving the local economy and local commercial banks. As the backbone of rural financial institutions, is also an important part of China's banking industry, for the local economy the construction and development of small and micro enterprises and urban and rural residents have made outstanding contributions to the.2010 service in December of that year, Chongqing rural commercial bank listed on the Hongkong stock exchange, is regarded as one of the large state-owned banks, after the joint-stock commercial banks and City Commercial Bank batch on the market, China's banking industry's" fourth Echelon "rural commercial bank officially opened the prelude. The listed Rural Commercial Bank IPO has continued to replenish capital, promote the reform of transformation and enhance the visibility and many other benefits, but the rural commercial banks as in agricultural Based on the rural credit cooperatives restructuring, widespread equity management confusion, the number of large shareholders, the higher rate of historical problems of bad assets, not all are suitable for rural commercial banks listed on the road. Take Anhui Province as the country's first agricultural institutions comprehensive restructuring into rural commercial banks to the provinces. So far, there has not been a rural commercial bank listed successfully. Science and technology of Hefei rural commercial bank after ten years of rapid development, Anhui has become a certain scale, management norms, the development prospects of the period of rural commercial banks. Therefore, this paper selects the science and technology of Hefei rural commercial bank as the research object, whether it has listed the feasibility analysis. Firstly, the Rural Commercial Bank of Hefei science and technology development status, achievements and listing plans are introduced, and an analysis of Hefei The necessity of rural science and technology listed commercial banks. Then, the rural commercial bank listed conditions are summarized. First, according to the IPO and listing management approach ", from the main qualifications, standardize operations, finance and accounting, analysis of the basic standards of the Commission listed the requirements of enterprise information disclosure and other aspects; second, because of the particularity of the rural commercial bank, still need to comply with the Commission on the special provisions of the listing of rural commercial bank and the CBRC to rural commercial bank in the capital, provision, profitability, liquidity risk, credit risk and other aspects of basic standards. Secondly, analysis of science and technology of Hefei rural commercial bank listing conditions first, from the macro economic and financial environment, the industry competition situation and the company of Hefei science and technology of rural commercial bank faces the market environment; second, From the corporate governance, corporate finance, equity structure, asset size and business integrity, the five aspects of core indicators for the risk management of the specific situation of Hefei science and technology of rural commercial bank control issuing and listing standards, and has listed rural commercial banks on horizontal ratio, combined with other factors of science and technology of Hefei rural commercial bank listing the judge of science and technology of Hefei rural commercial bank has a favorable market environment, we have listed conditions, but some problems still exist, one is the asset structure needs to be optimized, asset quality should be improved; two is the concentration of loans high risk area; three is the unreasonable income structure, ability of sustainable profitability is still to enhance; the four is the equity structure is not perfect, the independence of the problems to be solved. Finally, in order to speed up the science and technology of Hefei rural commercial bank listed on the stock market, this paper. To be improved from the following four aspects: first, optimize the asset structure, improve asset quality, reduce non-performing rate; second, should reduce the loan concentration, optimize the structure of credit assets, the realization of cross operation; third, based on the service "Small and micro businesses" and "three agriculture", optimize revenue structure, enhance the ability of sustainability profit; fourth, optimize the ownership structure, perfecting the mechanism of balance of power, strengthen rural commercial bank independence.

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.35;F832.51

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