發(fā)布時(shí)間：2018-04-12 23:10

  本文選題：商業(yè)銀行 + 財(cái)務(wù)績(jī)效��； 參考：《蘭州交通大學(xué)》2013年碩士論文

【摘要】：商業(yè)銀行是金融業(yè)的重要組成部分，對(duì)現(xiàn)代經(jīng)濟(jì)的發(fā)展尤為重要。隨著外資銀行先后傾入國(guó)內(nèi)金融市場(chǎng)，我國(guó)商業(yè)銀行間的競(jìng)爭(zhēng)愈演愈烈。我國(guó)商業(yè)銀行業(yè)迫切需要解決的問題之一就是提高其在國(guó)際上的競(jìng)爭(zhēng)力，以求在金融國(guó)際一體化的背景下占有一席之地，而財(cái)務(wù)績(jī)效是商業(yè)銀行競(jìng)爭(zhēng)力的核心體現(xiàn)。提升商業(yè)銀行財(cái)務(wù)績(jī)效不僅能夠預(yù)防金融風(fēng)險(xiǎn)，而且是促進(jìn)其持續(xù)發(fā)展的關(guān)鍵環(huán)節(jié)。對(duì)商業(yè)銀行財(cái)務(wù)績(jī)效評(píng)價(jià)的研究，可發(fā)現(xiàn)其在經(jīng)營(yíng)管理中存在的問題，進(jìn)而針對(duì)這些問題，提出提高我國(guó)商業(yè)銀行財(cái)務(wù)績(jī)效的相關(guān)建議，以促進(jìn)我國(guó)商業(yè)銀行的經(jīng)營(yíng)管理，增強(qiáng)其在國(guó)際上的競(jìng)爭(zhēng)力。 針對(duì)我國(guó)商業(yè)銀行財(cái)務(wù)績(jī)效評(píng)價(jià)的實(shí)證研究這一問題，本文選擇國(guó)內(nèi)34家商業(yè)銀行為研究對(duì)象，以我國(guó)現(xiàn)行的商業(yè)銀行績(jī)效評(píng)價(jià)指標(biāo)體系為基礎(chǔ)，廣泛借鑒國(guó)內(nèi)外學(xué)者關(guān)于商業(yè)銀行績(jī)效評(píng)價(jià)指標(biāo)體系建立的研究成果，遵循指標(biāo)體系建立的原則，構(gòu)建了反映商業(yè)銀行“盈利性、安全性、流動(dòng)性及成長(zhǎng)性”這四方面能力的財(cái)務(wù)績(jī)效評(píng)價(jià)指標(biāo)體系。實(shí)證分析中，以所構(gòu)建的財(cái)務(wù)績(jī)效評(píng)價(jià)指標(biāo)體系為基礎(chǔ)，分別運(yùn)用比較經(jīng)營(yíng)指標(biāo)法和因子分析法，對(duì)樣本銀行在2009-2011年這三年數(shù)據(jù)的加權(quán)平均值進(jìn)行研究、分析，兩種方法的運(yùn)用互為補(bǔ)充，相得益彰。 通過對(duì)我國(guó)商業(yè)銀行財(cái)務(wù)績(jī)效的實(shí)證研究，主要得出以下結(jié)論：(1)商業(yè)銀行的成長(zhǎng)性及資產(chǎn)安全性對(duì)財(cái)務(wù)績(jī)效影響最大。(2)地方性城市商業(yè)銀行的財(cái)務(wù)績(jī)效最好，全國(guó)性股份制商業(yè)銀行次之，國(guó)有控股商業(yè)銀行最差，地方性城市商業(yè)銀行與全國(guó)性股份制商業(yè)銀行的財(cái)務(wù)績(jī)效兩級(jí)分化嚴(yán)重。(3)這三類商業(yè)銀行在盈利性、安全性、流動(dòng)性及成長(zhǎng)性這四個(gè)層面的分層表現(xiàn)結(jié)果差異較大。(4)就各類商業(yè)銀行在盈利性、安全性、流動(dòng)性及成長(zhǎng)性這四個(gè)層面的分層表現(xiàn)而言，采用這兩種評(píng)價(jià)方法得到的結(jié)果基本吻合，進(jìn)而證明筆者建立的商業(yè)銀行財(cái)務(wù)績(jī)效評(píng)價(jià)指標(biāo)體系是合理的。最后，，結(jié)合這兩種評(píng)價(jià)方法對(duì)我國(guó)34家商業(yè)銀行財(cái)務(wù)績(jī)效的評(píng)價(jià)結(jié)果，兼顧各類商業(yè)銀行的特點(diǎn)，分別提出了提升這三類商業(yè)銀行財(cái)務(wù)績(jī)效的建議。認(rèn)為國(guó)有控股商業(yè)銀行應(yīng)降低不良貸款率，提高發(fā)展能力和員工整體素質(zhì)；全國(guó)性股份制商業(yè)銀行應(yīng)增強(qiáng)流動(dòng)性、盈利性及資本充足性；地方性城市商業(yè)銀行應(yīng)提高盈利能力，降低不良貸款率，增強(qiáng)成長(zhǎng)性。
[Abstract]:Commercial bank is an important part of financial industry, especially for the development of modern economy.With the foreign banks pour into the domestic financial market successively, the competition between the commercial banks in China is becoming more and more intense.One of the urgent problems to be solved in China's commercial banking industry is to improve its international competitiveness in order to occupy a place in the context of international financial integration, and financial performance is the core embodiment of the competitiveness of commercial banks.Improving the financial performance of commercial banks can not only prevent financial risks, but also promote their sustainable development.The research on the financial performance evaluation of commercial banks can find the problems in management and management, and then put forward some suggestions to improve the financial performance of commercial banks in order to promote the operation and management of commercial banks in China.To enhance its international competitiveness.Aiming at the problem of financial performance evaluation of commercial banks in China, this paper chooses 34 domestic commercial banks as the research object, based on the current performance evaluation index system of commercial banks in China.Based on the research results of domestic and foreign scholars on the establishment of performance evaluation index system of commercial banks, and following the principles of establishing the index system, this paper constructs a model to reflect the profitability and safety of commercial banks.The financial performance evaluation index system of liquidity and growth ability.In the empirical analysis, based on the established financial performance evaluation index system, the comparative management index method and the factor analysis method are used to analyze the weighted average of the sample banks' data in the three years from 2009 to 2011.The two methods complement each other and complement each other.Based on the empirical study on the financial performance of commercial banks in China, the following conclusions are drawn: 1) the growth of commercial banks and the security of assets have the greatest influence on financial performance. 2) the financial performance of local commercial banks is the best.National joint-stock commercial banks take the second place, state-owned holding commercial banks are the worst, and the financial performance of local urban commercial banks and national joint-stock commercial banks is seriously divided.) these three types of commercial banks are profit-making and safe.The results of stratified performance of liquidity and growth are quite different. (4) on the four levels of profitability, security, liquidity and growth of commercial banks,The results obtained by these two evaluation methods are basically consistent, which proves that the evaluation index system of financial performance of commercial banks established by the author is reasonable.Finally, combining the results of these two evaluation methods to the financial performance of 34 commercial banks in China, and taking into account the characteristics of all kinds of commercial banks, the paper puts forward some suggestions for improving the financial performance of these three commercial banks.The paper holds that the state-owned holding commercial banks should reduce the non-performing loan ratio, improve their development ability and the overall quality of their employees; the national joint-stock commercial banks should enhance their liquidity, profitability and capital adequacy; and the local urban commercial banks should improve their profitability.Reduce the ratio of non-performing loans, enhance growth.
【學(xué)位授予單位】：蘭州交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F832.33

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

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本文編號(hào)：1741842