我国银行类上市公司绩效分析

发布时间：2018-02-10 20:49

本文关键词： 银行业上市公司绩效　出处：《哈尔滨商业大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着改革开放的不断深入和社会主义市场经济的蓬勃发展,我国现有银行类上市公司十六家,其中包括五家大型国有商业银行,八家全国性股份制商业银行,三家城市商业银行。根据中国银行业协会发布《中国银行业发展报告(2012-2013)》显示,2012年中国银行金融机构实现税后利润8992亿元,同比增长34.5%,在继续其保持健康稳健运行和快速良好发展的同时,沪深两市银行类上市公司日益成为我国金融市场的砥柱中流。银行业在社会主义市场经济的大背景为拥有了广阔的发展空间,而其自身的迅速发展也对社会主义市场经济的健康运行提供了有力支撑和财务保障。与此同时,作为金融业主体之一的银行类上市公司,其财务状况和绩效不仅影响到银行业自身的发展,而且还影响到整个金融业的健康稳健运行和快速良好发展态势,甚至对国家宏观经济运行都产生重要影响。金融市场的日益完善与规范使得银行业的操作运行变得更加透明公平的同时,也更有利于我们对其财务状况和绩效进行系统而深刻的研究。而在后美国次级贷款危机时期,面对国际经济环境日趋复杂以及中国履行世贸协议银行业进入全面开放阶段所带来的同业激烈竞争,沪深两市银行类上市公司在承受史无前例的压力的同时,也迎来了一个千载难逢的转型机遇。为了适应纷繁复杂的金融环境并加快自身的建设与发展,对我国银行类上市公司的绩效进行系统全面的分析显得尤为重要。因此,通过选取我国十六家银行类上市公司作为样本进行分析。这十六家银行类上市公司不仅自身资本实力雄厚,而且财务状况和绩效相对优异,在一定程度上可以代表整个银行业整体状况。希望通过分析这十六家银行类上市公司的绩效,从而以点概面对银行业的现状和未来发展趋势进行总结,并通过对这十六家银行类上市公司的2010-2012年年度报表披露的相关财务数据进行实证分析,找出各自存在的优势和不足,从而为银行类上市公司自身的发展、投资者的投资、管理者的决策以及监管者的监管都提供了可靠的参考依据,进而提高其绩效以及在同行业中的竞争力。因此,本文以现代商业银行绩效理论为基础,采用理论和实证相结合的方法,从盈利能力、偿债能力、安全能力、发展能力四个维度概述了我国十六家银行类上市公司绩效基本现状,并且通过对比分析根据银行类上市公司最新年度报表所计算得来的相关财务指标,采用主成分分析法对这十六家银行类上市公司进行实证分析进而比较各个银行类上市公司的绩效,从而全面分析影响绩效诸多因素,并基于此探讨提高银行类上市公司绩效的措施。
[Abstract]:With the deepening of reform and opening up and the vigorous development of the socialist market economy, there are 16 listed banks in China, including five large state-owned commercial banks and eight national joint-stock commercial banks. Three city commercial banks. According to the China Banking Development report 2012-2013 released by the China Banking Association, bank of China financial institutions realized after-tax profits of 899.2 billion yuan in 2012. While continuing to maintain healthy and steady operation and rapid and sound development, the listed banks in the Shanghai and Shenzhen stock markets have increasingly become the mainstay of our financial market. In the background of socialist market economy, the banking industry has a broad space for development, and its rapid development has provided strong support and financial guarantee for the healthy operation of the socialist market economy. As one of the main body of the financial industry, the financial status and performance of the bank listed companies not only affect the development of the banking industry itself, but also affect the healthy and steady operation and rapid and good development of the entire financial industry. It even has an important impact on the macro-economic operation of the country. The increasingly perfect and standardized financial markets have made the operation of the banking industry more transparent and fair. It is also more conducive to a systematic and in-depth study of its financial position and performance. And in the post-US subprime crisis, In the face of the increasingly complex international economic environment and the fierce competition brought about by the fact that China's banking industry has entered the stage of full opening up in the implementation of the WTO agreement, while the listed companies in the Shanghai and Shenzhen stock markets are under unprecedented pressure, In order to adapt to the complicated financial environment and accelerate the construction and development of its own, it is particularly important to analyze the performance of Chinese banks listed companies systematically and comprehensively. Therefore, 16 banks listed companies in China are selected as samples. The 16 banks listed companies not only have strong capital strength, but also have excellent financial status and performance. To a certain extent, it can represent the overall situation of the banking industry. It is hoped that by analyzing the performance of these 16 banks listed companies, we can sum up the present situation and future development trend of the banking industry. And through the empirical analysis of the financial data disclosed by the 16 listed bank companies in the 2010-2012 annual statements, we can find out their respective advantages and disadvantages, thus for the development of the banks listed companies themselves, the investment of investors. The decision-making of managers and the supervision of regulators provide a reliable reference basis to improve their performance and competitiveness in the same industry. Therefore, this paper is based on the performance theory of modern commercial banks. Using the method of combining theory and demonstration, this paper summarizes the basic performance of 16 listed banks in China from four dimensions: profitability, solvency, security ability and development ability. And through the comparative analysis of the relevant financial indicators calculated according to the latest annual statements of bank listed companies, The principal component analysis method is used to analyze the performance of the 16 banks listed companies, and then to compare the performance of each bank listed company, so as to analyze the factors that affect the performance of the listed companies. Based on this, the measures to improve the performance of bank listed companies are discussed.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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