本文選題：商業(yè)銀行　切入點(diǎn)：成長(zhǎng)能力　出處：《北京交通大學(xué)》2013年碩士論文

【摘要】：摘要：商業(yè)銀行的成長(zhǎng),有著鮮明的行業(yè)特點(diǎn),與其他企業(yè)不同,其主要的經(jīng)營(yíng)資產(chǎn)為貨幣,存款和貸款是其主要的業(yè)務(wù)。隨著金融業(yè)的全面開放,外資銀行陸續(xù)入駐大陸市場(chǎng),銀行間的并購(gòu)、資產(chǎn)出售、資產(chǎn)重整日益頻繁,對(duì)于價(jià)值的認(rèn)識(shí)與評(píng)估則在銀行的發(fā)展中扮演越來越重要的角色。怎么樣確定商業(yè)銀行股權(quán)價(jià)值評(píng)估是一個(gè)非常關(guān)鍵的問題,它將直接關(guān)系到我國(guó)金融業(yè)改革的順利推進(jìn),并且還關(guān)系到我國(guó)金融業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。我國(guó)上市銀行的價(jià)值評(píng)估理念在銀行管理和投資分析中的推廣和應(yīng)用,選用恰當(dāng)?shù)膬r(jià)值評(píng)估方法的重要性不言而喻。當(dāng)前對(duì)銀行價(jià)值的評(píng)估,有很多方法,如市場(chǎng)法,成本法,收益法,但是這些方法只是局限于模型的運(yùn)用,并不能結(jié)合企業(yè)成長(zhǎng)的特點(diǎn)進(jìn)行價(jià)值評(píng)估,也忽略了一些財(cái)務(wù)指標(biāo)的作用。 本文主要從企業(yè)成長(zhǎng)理論的角度,對(duì)商業(yè)銀行的成長(zhǎng)影響因素進(jìn)行分析,嘗試建立影響其成長(zhǎng)的主要指標(biāo)體系,并利用幾家有代表性的商業(yè)銀行的歷史數(shù)據(jù)得出各個(gè)指標(biāo)的權(quán)重。在影響企業(yè)成長(zhǎng)能力時(shí),有作用大的因素,也有作用力小的因素,這些因素共同促進(jìn)著商業(yè)銀行的成長(zhǎng)。 從影響商業(yè)銀行成長(zhǎng)因素出發(fā),根據(jù)其主要影響指標(biāo),選擇商業(yè)銀行的評(píng)估方法,并分析各方法的可行性,文中最終選擇了剩余收益模型對(duì)商業(yè)銀行進(jìn)行價(jià)值的評(píng)估。剩余收益模型能夠很好的結(jié)合各項(xiàng)財(cái)務(wù)指標(biāo),。 最后文章結(jié)合剩余收益模型,以華夏銀行為例,嘗試用剩余收益模型對(duì)其價(jià)值的評(píng)估。并將評(píng)估結(jié)果與實(shí)際值相比較,說明剩余收益模型運(yùn)用中可能存在的問題和應(yīng)注意的因素。
[Abstract]:Absrtact: the growth of commercial banks has distinct industry characteristics. Unlike other enterprises, their main operating assets are currency, and deposits and loans are their main business.With the overall opening of the financial industry, foreign banks have gradually entered the mainland market, inter-bank mergers and acquisitions, asset sales, asset restructuring increasingly frequent, the understanding and evaluation of value in the development of banks play a more and more important role.How to determine the equity value evaluation of commercial banks is a very key issue, it will directly affect the smooth progress of the reform of the financial industry in China, and also related to the long-term development of the financial industry in China.The promotion and application of the concept of value evaluation of listed banks in bank management and investment analysis, the importance of choosing appropriate valuation methods is self-evident.At present, there are many methods to evaluate the value of banks, such as market method, cost method, income approach, but these methods are limited to the application of the model and can not be evaluated according to the characteristics of enterprise growth.It also ignores the role of some financial indicators.From the angle of enterprise growth theory, this paper analyzes the influencing factors of the growth of commercial banks, and tries to establish the main index system that affects the growth of commercial banks.And use the historical data of several representative commercial banks to get the weight of each index.When affecting the growth ability of enterprises, there are some factors which play a great role, but also have small forces. These factors promote the growth of commercial banks.Starting from the factors affecting the growth of commercial banks, according to its main impact indicators, this paper selects the evaluation methods of commercial banks, and analyzes the feasibility of each method. Finally, the residual income model is selected to evaluate the value of commercial banks.The residual income model can combine each financial index very well.In the end, the paper takes Huaxia Bank as an example and tries to evaluate its value with residual income model.The evaluation results are compared with the actual values to illustrate the possible problems in the application of the residual income model and the factors to be paid attention to.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.33;F830.42

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 嚴(yán)紹兵;企業(yè)價(jià)值評(píng)估——直接市場(chǎng)數(shù)據(jù)法概述[J];財(cái)經(jīng)問題研究;2000年05期

2 陳耀輝;邵希娟;;企業(yè)估值應(yīng)用剩余收益模型的幾個(gè)問題[J];財(cái)會(huì)月刊;2009年06期

3 葛兆強(qiáng);;資本約束、風(fēng)險(xiǎn)管理與商業(yè)銀行成長(zhǎng)[J];金融論壇;2006年02期

4 劉斌;葛兆強(qiáng);;商業(yè)銀行成長(zhǎng):理論內(nèi)涵與成長(zhǎng)機(jī)理分析[J];當(dāng)代財(cái)經(jīng);2007年06期

5 葛兆強(qiáng);;金融制度變遷、銀行組織模式與我國(guó)商業(yè)銀行成長(zhǎng)[J];當(dāng)代經(jīng)濟(jì)科學(xué);2007年02期

6 范明,湯學(xué)俊;企業(yè)可持續(xù)成長(zhǎng)的自組織研究——一個(gè)一般框架及其對(duì)中國(guó)企業(yè)可持續(xù)成長(zhǎng)的應(yīng)用分析[J];管理世界;2004年10期

7 丁慧平;傅俊元;羅斌;;企業(yè)成長(zhǎng)能力的演進(jìn)機(jī)理——以建筑企業(yè)為例[J];管理學(xué)報(bào);2009年05期

8 韓松;姜鵬;;中國(guó)商業(yè)銀行競(jìng)爭(zhēng)力及影響因素分析:2002—2009年[J];經(jīng)濟(jì)理論與經(jīng)濟(jì)管理;2011年07期

9 孫立梅;任旭;沙進(jìn)進(jìn);;我國(guó)商業(yè)銀行成長(zhǎng)性綜合評(píng)價(jià)研究[J];商業(yè)經(jīng)濟(jì);2008年03期

10 陳信元,陳冬華,朱紅軍;凈資產(chǎn)、剩余收益與市場(chǎng)定價(jià):會(huì)計(jì)信息的價(jià)值相關(guān)性[J];金融研究;2002年04期

相關(guān)博士學(xué)位論文 前1條

1 呂一博;中小企業(yè)成長(zhǎng)的影響因素研究[D];大連理工大學(xué);2008年

，

本文編號(hào)：1718601