华夏银行财务状况分析

发布时间：2018-04-21 20:58

本文选题：财务分析 + 华夏银行　；参考：《河北科技大学》2013年硕士论文

【摘要】：本文从投资者的角度出发，分析了华夏银行股份有限公司的财务状况以及经营情况。通过水平分析法、比率分析法和共同比报表分析法等多种方法来分析华夏银行近三年特别是2012年度的主要财务数据，找出华夏银行各主要财务指标近年来的变化状况和变化趋势，探求变化的原因及变化的内在逻辑关系。借助于对华夏银行利润表、现金流量表和资产负债表主要项目的逐项分析和结构分析，，特别是通过比较华夏银行资本结构变化和资产结构变化状况得知，华夏银行各利润项目总体呈现上升的趋势，贷款业务利息收入占到了营业总收入的58.14%，可见公司主营业务获利能力较强，具有较为稳定的获利能力。公司经营活动创造现金的能力较强，为公司的长期发展提供了有力的资金支持。通过与行业内其它公司经营活动现金流量进行对比分析发现，华夏银行经营还主要是依靠存款和贷款业务，收入结构比较单一。华夏银行近3年的资本充足率和核心资本充足率变化不太稳定，在2011进行融资后有所升高，随后2012年又出现下降现象，可见公司依靠内部积累补充资本的实力较弱，进一步说明公司的盈利能力还有待加强，但总体来说基本处于行业平均水平，公司经营体系比较稳健。华夏银行的各项偿债能力指标与行业水平基本相符，具有一定的偿债能力，不存在巨大的偿债压力。2012年公司各利润项目增速减慢，但各项盈利能力指标均呈现上升趋势，公司具有稳定的盈利能力。但无论是从流动资产周转率还是总资产周转率来看，数值都没有太大变化，可见对资产的利用效率却并没有显著的改进。最后采用帕利普分析法和沃尔评分法对公司的财务情况做了综合分析，又根据公司所在的银行业状况，评估了公司在银行业的前景和核心竞争力，对公司的未来市场前景做了合理的预测。
[Abstract]:This paper analyzes the financial situation and management of Huaxia Bank Co., Ltd. from the point of view of investors. The main financial data of Huaxia Bank in the past three years, especially in 2012, are analyzed by the methods of horizontal analysis, ratio analysis and common comparison statement analysis. This paper finds out the changes and trends of the main financial indexes of Huaxia Bank in recent years, and probes into the reasons for the changes and the internal logical relations of the changes. With the help of item-by-item analysis and structural analysis of Huaxia Bank's profit statement, cash flow statement and major items of the balance sheet, especially through the comparison of the capital structure changes and the assets structure changes of Huaxia Bank, The interest income of loan business accounts for 58.14% of the total operating income. It can be seen that the main business of the company has a strong profitability and has a relatively stable profitability. The company's ability to create cash is strong, providing strong financial support for the company's long-term development. By comparing with the cash flow of other companies in the industry, it is found that Huaxia Bank mainly relies on deposits and loans, and its income structure is relatively simple. The capital adequacy ratio and the core capital adequacy ratio of Huaxia Bank in the past three years have not changed very steadily, they increased after financing in 2011, and then declined again in 2012. It can be seen that the strength of the company relying on the internal accumulation of supplementary capital is relatively weak. It further shows that the profitability of the company needs to be strengthened, but on the whole, it is basically at the average level of the industry, and the operating system of the company is relatively stable. The indexes of Huaxia Bank's solvency are basically in line with the industry level, have certain solvency, and there is no great pressure to repay debt. In 2012, the growth rate of profit items of the company slowed down, but all the indexes of profitability showed an upward trend. The company has stable profitability. However, whether from the current assets turnover rate or the total asset turnover rate, the value has not changed much, we can see that there is no significant improvement in the efficiency of asset utilization. Finally, the paper makes a comprehensive analysis of the financial situation of the company by using the Palip analysis method and the Wale scoring method, and evaluates the prospects and core competitiveness of the company in the banking industry according to the banking situation in which the company is located. The future market prospect of the company is forecasted reasonably.
【学位授予单位】：河北科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.33

【参考文献】