我国商业银行财务分析体系研究

发布时间：2018-01-07 10:22

本文关键词：我国商业银行财务分析体系研究　出处：《集美大学》2013年硕士论文　论文类型：学位论文

【摘要】：商业银行作为货币的中转站，对国民经济健康、持续的发展起着重要的作用，近几年来，随着我国国内生产总值的不断增长，货币供应量随之迅速膨胀，截止2013年3月末，我国广义货币供应量M2达103.61万亿元，伴随而来的是商业银行规模的日益庞大，其对经济的影响也显得日益突出。因此，对商业银行进行全面的财务分析不仅关系到直接投资者和管理者群体的利益，还会影响到金融体系的平衡稳定，以至于涉及整个社会经济体的全面、均衡发展。本文在试图构建我国商业银行财务分析体系时，参考了美国骆驼评价体系以及国内众多银行财务分析资料，并结合了我国具体经营环境，将环境分析与指标分析结合起来。本文共分为以下四个部分：第1章，介绍了本文研究的背景和意义，详细的阐述了国内外研究现状，为后文体系的构建奠定理论基础。第2章，主要介绍了商业银行财务分析的一些理论基础，包括商业银行财务分析内涵、分析目的、分析方法和商业银行财务分析的特点，为分析体系提供方法和工具。第3章，在结合了国内外研究现状，构建了我国商业银行财务分析体系，主要分为环境分析和指标分析两大部分。第4章，结合上文构建的财务分析体系，以宁波商业银行为例，，分析了宁波商业银行财务状况。第5章，对我国商业银行财务分析体系进行总结。指出本文的创新点与不足之处，为未来的发展指明方向。
[Abstract]:As a transfer station of money , commercial banks play an important role in the healthy and sustained development of national economy . In recent years , as our country ' s gross domestic product ( GDP ) grows , the supply of money is expanding rapidly . As of the end of March 2013 , the overall financial analysis of commercial banks is not only related to the interests of direct investors and managers , but also affects the overall and balanced development of the whole social economy . In chapter 1 , the background and significance of the study are introduced , and the current situation of the research at home and abroad is described in detail , which lays a theoretical foundation for the construction of the post - text system . Chapter 2 mainly introduces some theoretical foundation of the commercial bank ' s financial analysis , including the connotation of the commercial bank ' s financial analysis , the analysis purpose , the analysis method and the financial analysis of the commercial bank , and provides the methods and tools for the analysis system . Chapter 3 , combining the current research situation at home and abroad , constructs the financial analysis system of our commercial banks , which is mainly divided into two parts : environmental analysis and index analysis . Chapter 4 , combining the financial analysis system constructed above , takes Ningbo commercial bank as an example , and analyzes the financial situation of Ningbo commercial bank . Chapter 5 summarizes the financial analysis system of commercial banks in China , points out the innovation points and shortcomings of this paper , and points out the direction of future development .

【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42

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