本文選題：商業(yè)銀行　切入點：利潤質(zhì)量　出處：《石家莊經(jīng)濟(jì)學(xué)院》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：銀行業(yè)在國民經(jīng)濟(jì)中處于牽一發(fā)而動全身的地位。2010年，我國銀行業(yè)金融機(jī)構(gòu)實現(xiàn)稅后利潤8991億元，同比增長34.5%，這表明我國銀行業(yè)金融機(jī)構(gòu)在經(jīng)營發(fā)展上取得一定成績。然而，在追求高利潤數(shù)量增長的背后，我國銀行業(yè)金融機(jī)構(gòu)也暴露出盈利能力弱、利潤結(jié)構(gòu)不合理等方面的問題，忽視了利潤品質(zhì)的提升和提高。 商業(yè)銀行利潤質(zhì)量是指商業(yè)銀行是否具有一定的盈利能力，利潤結(jié)構(gòu)是否科學(xué)合理，利潤是否以安全性作保障以及是否具有可持續(xù)增長能力。我國商業(yè)銀行利潤質(zhì)量高低不僅關(guān)系其收益水平，而且直接影響我國金融安全性與流動性，甚至影響其未來的可持續(xù)發(fā)展。因此加強(qiáng)對我國商業(yè)銀行利潤質(zhì)量理論的研究和探索，建立完善的利潤質(zhì)量評價體系，并以此增強(qiáng)我國商業(yè)銀行利潤質(zhì)量、改善財務(wù)狀況，是十分必要的。 本文在對我國商業(yè)銀行利潤質(zhì)量的概念、特征研究基礎(chǔ)上，從宏觀、中觀和微觀層面對我國商業(yè)銀行利潤質(zhì)量的影響因素進(jìn)行分析，選取相應(yīng)的財務(wù)指標(biāo)構(gòu)建商業(yè)銀行利潤質(zhì)量評價體系，采取因子分析法對我國商業(yè)銀行利潤質(zhì)量評價體系進(jìn)行研究，進(jìn)而對我國商業(yè)銀行的利潤質(zhì)量進(jìn)行綜合評價。在評價結(jié)果分析中，通過與每股收益排名的比較，對個體銀行和整體行業(yè)的利潤質(zhì)量進(jìn)行分析，從而驗證了模型，為經(jīng)營決策提供了幫助，這對我國商業(yè)銀行的經(jīng)營管理具有一定的參考價值。最后對如何提高我國商業(yè)銀行利潤質(zhì)量提出了三點創(chuàng)新性建議，包括強(qiáng)制商業(yè)銀行推行綠色信貸，，不環(huán)保不放貸；強(qiáng)化商業(yè)銀行社會責(zé)任的重要性；建議監(jiān)管部門建立全面的利潤質(zhì)量考核指標(biāo)體系，定期考核商業(yè)銀行利潤質(zhì)量狀況。
[Abstract]:In 2010, China's banking financial institutions realized after-tax profits of 899.1 billion yuan, a year-on-year increase of 34.50.This shows that China's banking financial institutions have made certain achievements in the development of their operations. Behind the pursuit of high profit quantity growth, China's banking financial institutions also exposed the weak profitability, unreasonable profit structure and other aspects, ignoring the promotion and improvement of profit quality. The profit quality of commercial banks refers to whether the commercial banks have certain profitability and whether the profit structure is scientific and reasonable. Whether the profit is guaranteed by security and whether it has the ability of sustainable growth is not only related to the profit level of commercial banks in China, but also directly affects the financial security and liquidity of our country. It even affects its sustainable development in the future. Therefore, we should strengthen the research and exploration of the profit quality theory of commercial banks in China, establish a perfect profit quality evaluation system, and enhance the profit quality and improve the financial situation of commercial banks in China. It is very necessary. Based on the study of the concept and characteristics of the profit quality of commercial banks in China, this paper analyzes the influencing factors of the profit quality of commercial banks in China from the macro, meso and micro levels. Select the corresponding financial indicators to construct the profit quality evaluation system of commercial banks, and adopt factor analysis method to study the profit quality evaluation system of commercial banks in China. In the analysis of the evaluation results, the profit quality of individual banks and the whole industry is analyzed by comparing with EPS ranking, which verifies the model. It has some reference value for the management of commercial banks in our country. Finally, it puts forward three innovative suggestions on how to improve the profit quality of commercial banks in our country, including forcing commercial banks to carry out green credit. Strengthen the importance of social responsibility of commercial banks, and suggest that the regulatory authorities establish a comprehensive profit quality assessment index system, regular assessment of commercial banks profit quality status.
【學(xué)位授予單位】：石家莊經(jīng)濟(jì)學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.33

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李希義,任若恩;中國股份制商業(yè)銀行的績效評價[J];北京航空航天大學(xué)學(xué)報(社會科學(xué)版);2005年01期

2 呂剛,郁梅;如何評價上市公司利潤質(zhì)量[J];北京工商大學(xué)學(xué)報(社會科學(xué)版);2003年03期

3 董欣欣;;我看上市公司利潤質(zhì)量[J];財經(jīng)界(學(xué)術(shù)版);2008年08期

4 王志臺;上海股市盈余持續(xù)性的實證研究[J];財經(jīng)研究;2000年05期

5 朱鳴霞,張春景;基于現(xiàn)金流量表的盈利質(zhì)量分析[J];財會通訊(學(xué)術(shù)版);2005年09期

6 步淑段;朱慶須;;公司理財質(zhì)量評價系統(tǒng)設(shè)計[J];財會通訊;2009年29期

7 楊方文;田苗;;公司利潤質(zhì)量研究綜述與評價[J];財會通訊;2010年36期

8 王峰娟;影響利潤質(zhì)量的因素分析[J];財會月刊;2002年06期

9 王仲兵;論上市公司利潤質(zhì)量分析[J];山西財政稅務(wù)�？茖W(xué)校學(xué)報;2002年05期

10 郭永清;如何評價上市公司的盈余質(zhì)量[J];當(dāng)代財經(jīng);1999年10期

本文編號：1599928