论文标题:五家上市商业银行盈利能力分析和评价
Profitability Analysis and Evaluation of Five Listed Commercial Banks
论文作者
论文导师 司训练,论文学位 硕士,论文专业 工商管理
论文单位 西安理工大学,点击次数 447,论文页数 67页File Size1310K
2007-03-01论文网 http://www.lw23.com/lunwen_1000627/
Listed Commercial Banks;Profitability;Choosing Of Indicator;Durative
随着我国金融改革的深入和金融国际化进程的加快,国有商业银行纷纷改制,外国银行将全面进军本土,金融政策和市场规则发生剧变,社会经济的发展又给我国银行业带来更多的机遇。代表我国银行业新生力量的上市商业银行,近几年来,尽管其规模在不断地高速扩张,但其整体盈利能力不高。全面开放市场之后,如果不能提高盈利能力,与外国银行的差距将进一步扩大。上市商业银行对自身盈利能力的正确评价和如何提高自身的盈利能力已成为迫切的问题。 本文分析研究的对象为截止2005年末在国内上市的五家商业银行。由于商业银行的高负债和高杠杆经营的特点,资产收益率能合适地体现其盈利能力水平。本文以五家上市商业银行2000——2005年的年报数据为样本,运用盈利指标分解的方法,结合五家商业银行的业务组成,对其资产收益率进行分解,分析了五家商业银行盈利能力变化趋势和各业务组成对盈利能力现状的影响,并结合模糊数学方法的运用,对五家商业银行的盈利能力现状进行综合对比评价,最后对影响其未来盈利能力的主要因素进行分析,探讨其盈利能力的持续性。 结果表明,五家上市商业银行近几年的盈利能力状况趋好趋差,表现各异,整体的盈利能力不高。原因虽有国家政策的影响,但更重要的是自身经营管理的问题。其盈利能力的持续性也不容乐观。最后结合我国宏观环境和经济发展的实际情况,针对性地提出提升商业银行盈利能力的建设性意见。
As the deepening of national financial reform and the speeding up of financial internationalization, state-owned commercial banks change their political or economic systems one after another, foreign banks will enter china massively and financial policies and market regulations are sure to change dramatically, and the development of social economy bring more opportunities for national banking. Of recent years, the listed commercial bank which represents national fresh blood in banking, although its scale continuously expands at top speed, its whole profitability is low. After the market opened in an all-round way, if it could not upgrade its profitability, the gap between national banks and foreign banks will widen. It is an exigent problem for the listed commercial bank to make correct evaluation about its profitability and improve its profitability. The objects of this thesis’s analysis are five state listed commercial banks which just limited in the end of 2005. As commercial banks are heavily in debt and highly lever pry management, return on assets of them can more suitably present their profitability status. And this thesis bases on five listed commercial banks’annual report data, proceeds with return on assets, uses the method of profit indicator breakdown and combines five banks’business, especially focuses on the breakdown of return on assets of them, analyzes the present status of five commercial banks’profitability and each business’s influence on their present profitability. And the method of illegibility maths is used to analysis their integration profitability .This thesis also makes an analysis of main factors which influence future profitability, and discusses durability of profitability. The outcome presents that these five listed commercial banks’profit statuses,some trend to better and some trend to worse, and they are vary and their profitability are low. Although it was somewhat due to the influence of national policies, the main reason is their administrative problems, and their durability of profitability is not promising. Finally, this thesis combines with our national macro-environment and the real situationof economy development, to propose some constructive advises in dealing with improving commercial banks’profitability.
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