基于财务报表分析视角的商业银行资产负债管理研究

发布时间：2018-01-29 22:32

本文关键词： 财务报表商业银行资产负债管理　出处：《中国海洋大学》2014年硕士论文　论文类型：学位论文

【摘要】：中国的金融业正经历着深刻的变革，年初银监会批准了5家试点民营银行，可以看出国家深化金融业改革的决心和力度，随着金融业管制的不断放开，金融业未来的竞争会愈加激烈，加强资产负债管理是商业银行在竞争中立于不败之地的有效手段。我国的银行业金融机构显然意识到了资产负债管理的重要性，大部分商业银行都设有专门的资产负债管理委员会，进行日常的资产负债管理工作。但是由于起步较晚，我国的资产负债管理水平相比于国际商业银行还有很大的差距，在资产负债管理的实践中仍然存在较多的问题。本文从分析商业银行的财务报表入手，以期望能发现商业银行资产负债管理中存在的问题，进而针对这些现实的问题构建我国商业银行的资产负债管理体系，为商业银行的资产负债管理提供借鉴。本文采用全面分析和重点分析相结合的方法对商业银行的财务报表进行分析，对12家上市商业银行进行全面的财务报表分析以求发现我国商业银行整体面临的资产负债管理问题，在分析的过程中对资产负债管理优异的兴业银行作重点的分析，为其他商业银行提供参考。在分析的过程中，大量引用商业银行财务报表的数据做定量分析，用以支持说明资产负债管理中存在的问题，使所阐述的问题更加具体准确，真实可信。另外，对大型商业银行和股份制商业银行在资产负债管理中存在的问题进行了对比分析，以明确大型商业银行和股份制商业银行在资产负债管理中的侧重点。本文从财务报表出发分析商业银行资产负债管理中存在的问题是一种思路的突破，财务报表是商业银行披露的重要信息，是我们了解商业银行的窗口，，商业银行资产负债管理的好坏也反映在财务报表中。通过财务报表这一重要的窗口，我们发现我国的商业银行在资产负债管理中存在众多的问题，比如资产中太过于依赖贷款，负债中的主动负债比例较低，收入中非利息净收入较低，资产负债期限错配而面临利率风险和流动性风险等等。针对这些问题本文构建了适合我国商业银行的资产负债管理体系，从管理原则、管理内容、管理目标三个方面对资产负债管理体系进行阐述。商业银行在资产负债管理中要注重整体性、长期性和主动性，才能提高资产负债的管理效率，要从优化资产结构、优化负债结构、改善收入结构、控制风险创造价值四个方面深化资产负债管理的内容，最后本文提出了商业银行要以经济增加值最大化作为管理目标，在资产负债管理中既要重视银行的盈利也要注重对资本的有效利用。本文致力于构建我国商业银行的资产负债管理体系，但仍然存在很多可以改善的地方，希望以后的研究能够不断地完善我国商业银行的资产负债管理体系。
[Abstract]:China's financial industry is undergoing profound changes. At the beginning of the year, the CBRC approved five pilot private banks, which can see the determination and strength of the country to deepen the financial sector reform, along with the continuous liberalization of financial industry regulation. The competition in the future of financial industry will be more and more fierce. Strengthening the management of assets and liabilities is an effective means for commercial banks to be invincible in the competition. The banking financial institutions in our country obviously realize the importance of asset liability management. Most commercial banks have special asset-liability management committee. Daily asset-liability management, but due to the late start, the level of asset-liability management in China compared with the international commercial banks is still a big gap. There are still many problems in the practice of asset-liability management. This paper begins with the analysis of the financial statements of commercial banks in order to find out the problems in the management of assets and liabilities of commercial banks. In order to solve these practical problems, this paper constructs the asset-liability management system of commercial banks in our country, and provides reference for the management of assets and liabilities of commercial banks. This article uses the comprehensive analysis and the key analysis method to the commercial bank financial statement carries on the analysis. This paper analyzes the financial statements of 12 listed commercial banks in order to find out the asset-liability management problems faced by our commercial banks as a whole. In the process of analysis of the asset and liability management of Societe Generale Bank to focus on the analysis, for other commercial banks to provide reference. In the process of analysis, a large number of cited commercial bank financial statements data for quantitative analysis. To support the description of the problems in the management of assets and liabilities, and to make the problems described more specific, accurate, truthful and credible. This paper makes a comparative analysis of the problems existing in asset liability management between large commercial banks and joint-stock commercial banks in order to clarify the emphasis of large commercial banks and joint-stock commercial banks in asset liability management. It is a breakthrough to analyze the problems existing in the management of assets and liabilities of commercial banks from the financial statements. The financial statements are important information disclosed by commercial banks and a window for us to understand commercial banks. The management of assets and liabilities of commercial banks is also reflected in the financial statements. Through the important window of financial statements, we find that there are many problems in the management of assets and liabilities of commercial banks in our country. For example, the assets are too dependent on loans, the proportion of active debt in debt is lower, and the net income of income, non-interest, is lower. Facing interest rate risk and liquidity risk due to the mismatch of the term of assets and liabilities and so on. In view of these problems, this paper constructs an asset-liability management system suitable for China's commercial banks, from the management principles, management content. In order to improve the efficiency of asset and liability management, commercial banks should pay attention to the integrity, long-term and initiative in the management of assets and liabilities. It is necessary to deepen the content of asset liability management from four aspects: optimizing asset structure, optimizing liability structure, improving income structure and controlling risk creation value. Finally, this paper puts forward that commercial banks should take the maximization of economic added value as the management goal, and in the management of assets and liabilities, they should not only pay attention to the profits of banks but also to the effective use of capital. This paper is devoted to constructing the asset-liability management system of commercial banks in our country, but there are still many areas that can be improved. I hope that the future research can improve the asset-liability management system of commercial banks in China.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.33

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