本文選題：商業(yè)銀行 + 財務(wù)績效��； 參考：《蘭州交通大學》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，對現(xiàn)代經(jīng)濟的發(fā)展尤為重要。隨著外資銀行先后傾入國內(nèi)金融市場，我國商業(yè)銀行間的競爭愈演愈烈。我國商業(yè)銀行業(yè)迫切需要解決的問題之一就是提高其在國際上的競爭力，以求在金融國際一體化的背景下占有一席之地，而財務(wù)績效是商業(yè)銀行競爭力的核心體現(xiàn)。提升商業(yè)銀行財務(wù)績效不僅能夠預(yù)防金融風險，而且是促進其持續(xù)發(fā)展的關(guān)鍵環(huán)節(jié)。對商業(yè)銀行財務(wù)績效評價的研究，可發(fā)現(xiàn)其在經(jīng)營管理中存在的問題，進而針對這些問題，提出提高我國商業(yè)銀行財務(wù)績效的相關(guān)建議，以促進我國商業(yè)銀行的經(jīng)營管理，增強其在國際上的競爭力。 針對我國商業(yè)銀行財務(wù)績效評價的實證研究這一問題，本文選擇國內(nèi)34家商業(yè)銀行為研究對象，以我國現(xiàn)行的商業(yè)銀行績效評價指標體系為基礎(chǔ)，廣泛借鑒國內(nèi)外學者關(guān)于商業(yè)銀行績效評價指標體系建立的研究成果，遵循指標體系建立的原則，構(gòu)建了反映商業(yè)銀行“盈利性、安全性、流動性及成長性”這四方面能力的財務(wù)績效評價指標體系。實證分析中，以所構(gòu)建的財務(wù)績效評價指標體系為基礎(chǔ)，分別運用比較經(jīng)營指標法和因子分析法，對樣本銀行在2009-2011年這三年數(shù)據(jù)的加權(quán)平均值進行研究、分析，兩種方法的運用互為補充，相得益彰。 通過對我國商業(yè)銀行財務(wù)績效的實證研究，主要得出以下結(jié)論：(1)商業(yè)銀行的成長性及資產(chǎn)安全性對財務(wù)績效影響最大。(2)地方性城市商業(yè)銀行的財務(wù)績效最好，全國性股份制商業(yè)銀行次之，國有控股商業(yè)銀行最差，地方性城市商業(yè)銀行與全國性股份制商業(yè)銀行的財務(wù)績效兩級分化嚴重。(3)這三類商業(yè)銀行在盈利性、安全性、流動性及成長性這四個層面的分層表現(xiàn)結(jié)果差異較大。(4)就各類商業(yè)銀行在盈利性、安全性、流動性及成長性這四個層面的分層表現(xiàn)而言，采用這兩種評價方法得到的結(jié)果基本吻合，進而證明筆者建立的商業(yè)銀行財務(wù)績效評價指標體系是合理的。最后，，結(jié)合這兩種評價方法對我國34家商業(yè)銀行財務(wù)績效的評價結(jié)果，兼顧各類商業(yè)銀行的特點，分別提出了提升這三類商業(yè)銀行財務(wù)績效的建議。認為國有控股商業(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)；全國性股份制商業(yè)銀行應(yīng)增強流動性、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，增強成長性。
[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.
【學位授予單位】：蘭州交通大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F832.33

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