基于项目质量分析法的商业银行财务报表分析
发布时间：2019-04-12 15:25
【摘要】：随着商业银行陆续上市,商业银行的财务状况成为投资者和管理者关注的重要问题,对商业银行财务报表分析也越来越引起重视。但是相对成熟的报表分析都是针对工商企业的,现有商业银行财务报表分析中,只是对于数字增减变化的计算与阐述,缺乏深入的研究和分析。本文将项目质量分析方法应用于商业银行财务报表分析中,结合商业银行特有的监管和考核比率,充分利用三大财务报表、报表附注信息的内在逻辑关系、以及董事会、管理层报告等多方面信息,结合商业银行经营活动的特点分析商业银行资产质量、资金来源质量、利润质量和现金流质量特征,对行业数据进行挖掘和分析,探求行业规律和特点,为商业银行的报表分析奠定了基础。并通过案例分析展示了应用项目质量分析法对商业银行财务报表分析的主要内容,显示了该分析体紧密结合业务特点、针对性强、获取信息多的特点。
[Abstract]:With the listing of commercial banks, the financial situation of commercial banks has become an important issue for investors and managers, and more attention has been paid to the analysis of financial statements of commercial banks. However, the relatively mature report analysis is aimed at the industrial and commercial enterprises. In the analysis of the financial statements of the existing commercial banks, there is a lack of in-depth research and analysis only for the calculation and elaboration of the changes of the digital increase and decrease. This paper applies the method of project quality analysis to the analysis of the financial statements of commercial banks. Combined with the special supervision and assessment ratio of commercial banks, this paper makes full use of the three major financial statements, the inherent logical relationship of the explanatory information of the statements, and the board of directors. Management reports and other aspects of information, combined with the characteristics of business activities of commercial banks to analyze the quality of assets, capital quality, profit quality and cash flow quality characteristics of commercial banks, mining and analysis of industry data. Explore the rules and characteristics of the industry, for the commercial bank report analysis laid the foundation. Through the case analysis, it shows the main content of the analysis of the financial statements of commercial banks by the method of project quality analysis, and shows that the analysis body is closely combined with the characteristics of business, strong pertinence, and the characteristics of obtaining more information.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42
本文编号：2457128
[Abstract]:With the listing of commercial banks, the financial situation of commercial banks has become an important issue for investors and managers, and more attention has been paid to the analysis of financial statements of commercial banks. However, the relatively mature report analysis is aimed at the industrial and commercial enterprises. In the analysis of the financial statements of the existing commercial banks, there is a lack of in-depth research and analysis only for the calculation and elaboration of the changes of the digital increase and decrease. This paper applies the method of project quality analysis to the analysis of the financial statements of commercial banks. Combined with the special supervision and assessment ratio of commercial banks, this paper makes full use of the three major financial statements, the inherent logical relationship of the explanatory information of the statements, and the board of directors. Management reports and other aspects of information, combined with the characteristics of business activities of commercial banks to analyze the quality of assets, capital quality, profit quality and cash flow quality characteristics of commercial banks, mining and analysis of industry data. Explore the rules and characteristics of the industry, for the commercial bank report analysis laid the foundation. Through the case analysis, it shows the main content of the analysis of the financial statements of commercial banks by the method of project quality analysis, and shows that the analysis body is closely combined with the characteristics of business, strong pertinence, and the characteristics of obtaining more information.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42
【引证文献】
相关硕士学位论文 前1条
1 黄文静;中国银行湖南省分行财务风险管理研究[D];湖南大学;2017年
，本文编号：2457128
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