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1、密级： 学校代码：10075 分类号： 学 号：2011017020 经济学硕士学位论文经济学硕士学位论文 我国股份制商业银行的财务指标 比较分析 学位申请人： 张晓娅 指导教师： 闫屹 教授 学位类别： 金融硕士 授予单位： 河北大学 答辩日期： 二 O 一三年五月 Classified: Code:10075 U.D.C.: No:20110170 A Dissertation for the Degree of M. Finance The Comparative analysis of financial indicators of the joint-stock commercial
2、 banks in China Candidate: Zhang Xiaoya Supervisor: Prof.Yan Yi Acadernic Degree Applied for: Master of Finance University: Hebei University Date of Oral Examination: May,2013 摘 要 I摘 要 本文通过研究我国 12 家全国性股份制商业银行 2007-2011 年的财务报表，对其资本状况、资产质量、流动性、收入结构、盈利能力和发展能力六方面进行深入分析，进而判断我国股份制商业银行的竞争力和未来发展能力。 第一章的绪论主要
3、介绍了研究背景、目的和意义以及国内外研究现状，第二章介绍了财务指标分析的利弊及指标的选取原则后，开始进入本文最主要的研究部分。第三章主要分析了我国股份制商业银行的风险性，从商业银行的资本状况、资产质量和流动性三方面入手，得出其均持续满足监管要求，但银行为了达到监管要求而过度闲置部分资金导致一定程度的信贷紧缩，进而对经济增长、物价总水平和利率等宏观变量产生不良影响，因此，我国商业银行必须树立资本约束的科学经营发展理念。同时，商业银行要不断提高贷款质量，使不良贷款率的下降不是因为不良资产的剥离或者信贷规模的扩张，而是来源于银行自身因素的改善。流动性的分析显示了我国商业银行保持较强的流动性，从而削弱
4、了商业银行的盈利性，因此，我国商业银行要高瞻远瞩，在不违反监管要求的前提下有效利用资金，提高盈利性，增强竞争力。 第四章分析了我国股份制商业银行的盈利性，从收入结构和成本收入比、资产收益率入手，通过分析得出商业银行的收入结构不合理，利息收入长期在营业收入中占主导地位，即长期以来我国商业银行都主要以存贷利差为利润主要来源，盈利模式单一，制约了我国商业银行的盈利能力和竞争能力。另外，商业银行过于充足的准备金导致流动性过剩，资金运用效率低，多种因素的共同作用导致我国商业银行的总资产收益率状况不是很乐观，净资产收益率也有很大的提升空间，因此，我国商业银行要积极发展中间业务，提高中间业务收入比重。同时，
5、商业银行要积极发展中小企业贷款业务，金融市场的发展要求资源有效配置，许多中小企业经营效益好且对贷款的需求很大，商业银行要抓住机遇扩大业务规模，从而提高自身盈利能力。盈利能力的提高对商业银行更好的应对金融危机带来的各种风险以及增强核心竞争力都是至关重要的。 第五章分析了我国股份制商业银行的发展能力， 分析得出我国商业银行潜在的发展空间非常大，但由于存在一些制约因素致使其发展能力受阻，因此提出一些对策以促使我国商业银行实现可持续发展，如大力发展中间业务,改善收入结构、提高金融创新能摘 要 II力和提高员工素质等。我国商业银行要加强对资产和负债的管理，在竞争激烈的金融市场不断增强盈利性和竞争力，逐步
6、迈向世界一流水平。 关键词 不良贷款率 收入结构 资本净额 利息净收入Abstract IIIAbstract Through the study of the 2007-2011 financial statements from Chinas 12 national joint-stock commercial banks, the author analyzed the capital position, assets quality, liquidity, income structure, profitability and development ability of the 12
7、 banks in-depth, and the judge the competitiveness and future development ability of our countrys joint-stock commercial banks. The first chapter mainly introduces the background, purpose, significance and research status at home and abroad. The second chapter introduces the pros and cons of financi
8、al index analysis and the principles of to be selected, and then it comes to the main parts of this thesis. The third chapter mainly analyzes the risk of the joint-stock commercial banks in china. After analyzing the capital position, assets quality and liquidity of the 12 commercial banks, its easy
9、 to see all of them continue to meet the supervision requirements. But the banks have to keep enough money to meet the supervision requirements, and that lead to some idle funds, thus lead to some degree of credit crunch, and the credit crunch will have affects on the economic growth, the general le
10、vel market prices and interest rates. Therefore, our commercial banks must establish a scientific development concept of capital constraints. In the meantime, commercial banks should constantly improve the quality of loans, and make sure that the reason of lower non-performing loan ratio is the bank
11、s themselves not the stripping of bad assets or the expansion of credit scale. The analysis of the liquidity displays that our commercial banks keep strong liquidity, but that weakens the banks profit. Therefore, the commercial bank of our country should look far ahead from a high plane, and make go
12、od use of funds to improve their profitability and competitiveness without violation of the supervision requirements. The fourth chapter analyzes the profitability of our joint-stock commercial banks. Through the analysis its easy to see the income structure of our commercial banks is not reasonable
13、. Interest income long dominated the gross business income. It means our countrys commercial banks make the interest spreads of deposit and loan as the main source of profit for a long time. The form of making profits is so narrow that Abstract IVit restricts the profitability and competitive abilit
14、y of our commercial banks. In addition, the sufficient reserve of the banks leads to excess liquidity and low efficiency of funds. In a word, many factors work together to cause that the return on total assets is not very optimistic, and there is a lot room of improving the net assets yield. Therefo
15、re, our commercial banks should develop the intermediate business positively and increase the proportion of intermediate business income. At the same time, the commercial banks should actively develop loans to small and medium-sized enterprises The development of financial markets requires an effective allocation of resources, and many small and medium-sized enterprises have good operating efficiency and strong demand for loans, thus the commercial banks should seize the opportunity to expand their scale of business so as to improve their profitability. Its
