本文選題：商業(yè)銀行　切入點(diǎn)：企業(yè)價(jià)值　出處：《遼寧大學(xué)》2016年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：近幾年來(lái),隨著我國(guó)企業(yè)不斷做大做強(qiáng)和注冊(cè)制的即將放開(kāi),公眾對(duì)企業(yè)價(jià)值尤為關(guān)注。在我國(guó),很多大型企業(yè)尤其是國(guó)企必須對(duì)外界披露企業(yè)價(jià)值及一系列指標(biāo)情況,方便投資者以及審計(jì)機(jī)構(gòu)的監(jiān)督。因此即使資產(chǎn)評(píng)估法尚未確立,資產(chǎn)評(píng)估部門(mén)也應(yīng)該抓住這個(gè)契機(jī),推動(dòng)資產(chǎn)評(píng)估行業(yè)的發(fā)展。觀察我國(guó),市場(chǎng)法的相關(guān)理論在我國(guó)尚不完善,實(shí)踐限制條件相對(duì)較多,因此市場(chǎng)法在我國(guó)的評(píng)估應(yīng)用尚未全面普及,我國(guó)的資產(chǎn)評(píng)估行業(yè)與西方國(guó)家相比還有很大的差距。因此,本文特地將理論和案例結(jié)合分析研究市場(chǎng)法在商業(yè)銀行上的應(yīng)用,主要分為以下幾個(gè)部分：第一部分說(shuō)明選題背景、研究意義和入文獻(xiàn)綜述國(guó)內(nèi)外的相關(guān)理論,比如在價(jià)值比率的選取和完善方面、在可比企業(yè)的選擇方面和在銀行價(jià)值評(píng)估參考指標(biāo)的選擇方面。第二部分案例描述,分為DZ銀行基本情況介紹和評(píng)估內(nèi)容兩個(gè)方面。其中評(píng)估背景分析大致介紹了當(dāng)下經(jīng)濟(jì)環(huán)境下和監(jiān)管環(huán)境下商業(yè)銀行的主要影響因素以及如何影響。第三部分案例分析,具體脈絡(luò)如下：首先敘述評(píng)估的技術(shù)路線,市場(chǎng)法的簡(jiǎn)單介紹和如何進(jìn)行市場(chǎng)法的改進(jìn),其中市場(chǎng)法的改進(jìn)主要體現(xiàn)在以下幾個(gè)方面：價(jià)值比率的選擇、可比企業(yè)的權(quán)重和評(píng)估系數(shù)的調(diào)整,價(jià)值比率的選擇涉及運(yùn)用層次分析法對(duì)盈利能力指標(biāo)和風(fēng)險(xiǎn)控制能力指標(biāo)進(jìn)行分析。其次是財(cái)務(wù)指標(biāo)的測(cè)算,主要從以下幾個(gè)方面分析收益情況和行業(yè)特有指標(biāo),比如不良貸款比率和資本充足率。接下來(lái)是可比企業(yè)的確定、可比企業(yè)權(quán)重的確定和可比指標(biāo)的確定。其中,運(yùn)用變異系數(shù)法可以根據(jù)不同可比企業(yè)可比指標(biāo)的變異程度確定可比企業(yè)權(quán)重。而可比指標(biāo)又由一般指標(biāo)和特殊指標(biāo)組成。在本文中,由于商業(yè)銀行的特殊性,一般指標(biāo)即反映DZ銀行的盈利能力,特殊指標(biāo)即反映DZ銀行的風(fēng)險(xiǎn)控制能力。再接下來(lái)就是從銀行規(guī)模上和股權(quán)流動(dòng)性和控制力上對(duì)銀行評(píng)估價(jià)值做進(jìn)一步地調(diào)整。最后就是利用公式具體計(jì)算處理的過(guò)程,得出結(jié)果,確定價(jià)值。通過(guò)我國(guó)商業(yè)銀行價(jià)值評(píng)估的方法研究,一方面可以向投資者以及其他利益相關(guān)者提供定價(jià)的依據(jù),從而有助于他們做出正確的投資決策；另一方面,可以更清楚的了解商業(yè)銀行的價(jià)值以及影響其價(jià)值的一些主要因素,從而有助于為評(píng)價(jià)判斷商業(yè)銀行股權(quán)轉(zhuǎn)讓成交價(jià)格是否合理提供參考。
[Abstract]:In recent years, as Chinese enterprises continue to expand and strengthen and the registration system is about to be liberalized, the public is particularly concerned about the value of enterprises. In China, many large enterprises, especially state-owned enterprises, must disclose the value of enterprises and a series of indicators to the outside world. It is convenient for investors and audit institutions to supervise. Therefore, even if the asset appraisal law has not yet been established, asset appraisal departments should seize this opportunity to promote the development of the asset appraisal industry. The relevant theories of market method are not perfect in our country, and there are many practical restrictions. Therefore, the application of market method in our country has not been fully popularized, and there is still a big gap between our country's asset appraisal industry and western countries. In this paper, the application of market method in commercial banks is mainly divided into the following parts: the first part explains the background of the topic, the significance of the research and the relevant theories at home and abroad. For example, in the selection and improvement of value ratio, in the choice of comparable enterprises and in the selection of reference indicators for bank valuation. It is divided into two aspects: introduction of basic situation of DZ bank and content of evaluation. The background analysis of evaluation briefly introduces the main influencing factors and how to influence the commercial bank under the current economic environment and the regulatory environment. The third part of the case study, The details are as follows: first, describe the technical route of evaluation, the brief introduction of market method and how to improve the market method, in which the improvement of market method is mainly reflected in the following aspects: the choice of value ratio, The adjustment of the weight and evaluation coefficient of comparable enterprises and the selection of value ratio involve the analysis of profitability index and risk control ability index by AHP. The second is the calculation of financial index. Mainly from the following aspects to analyze the income situation and industry-specific indicators, such as non-performing loan ratio and capital adequacy ratio. The next is the determination of comparable enterprises, the determination of the weights of comparable enterprises and the determination of comparable indicators. The coefficient of variation method can be used to determine the weight of comparable enterprises according to the degree of variation of comparable indexes of different comparable enterprises. And the comparable indicators are composed of general indicators and special indicators. In this paper, because of the particularity of commercial banks, The general index reflects the profitability of DZ Bank. The special index reflects the risk control ability of DZ bank. Then it further adjusts the bank evaluation value from the bank scale, equity liquidity and control. Finally, it is the process of calculating and dealing with the bank by using the formula. On the one hand, it can provide the basis of pricing for investors and other stakeholders, thus help them to make the right investment decision; on the other hand, We can clearly understand the value of commercial banks and some main factors that affect the value of commercial banks, which is helpful to evaluate and judge whether the transaction price of equity transfer of commercial banks is reasonable or not.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：F832.51;F832.33

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