【摘要】：隨著金融國(guó)際化進(jìn)程的加快，中國(guó)的銀行業(yè)已經(jīng)全面開(kāi)放，經(jīng)營(yíng)上百年的國(guó)際大銀行已經(jīng)進(jìn)入中國(guó)，我國(guó)銀行業(yè)的競(jìng)爭(zhēng)不斷加劇，國(guó)內(nèi)的商業(yè)銀行必須面對(duì)外資銀行在盈利能力、公司治理、資產(chǎn)質(zhì)量、創(chuàng)新能力等方面的競(jìng)爭(zhēng)壓力。因此，提高商業(yè)銀行的盈利能力就成為提高我國(guó)銀行業(yè)核心競(jìng)爭(zhēng)力的重中之重。 現(xiàn)代企業(yè)以利潤(rùn)最大化為經(jīng)營(yíng)目標(biāo)，公司所做出的任何決策都是在不損害公眾利益的基礎(chǔ)上最大化的提高企業(yè)的利潤(rùn)。上市商業(yè)銀行也以現(xiàn)代企業(yè)的經(jīng)營(yíng)機(jī)制和管理機(jī)制約束自己，與普通企業(yè)一樣，也要追求利潤(rùn)的增長(zhǎng)，提高自身的盈利，這是企業(yè)生存和發(fā)展的需要。與其他未上市的商業(yè)銀行相比，上市商業(yè)銀行在公司治理結(jié)構(gòu)、信息披露、經(jīng)營(yíng)管理模式等方面更加規(guī)范，具有現(xiàn)代企業(yè)的特征，是我國(guó)銀行業(yè)未來(lái)發(fā)展的領(lǐng)軍力量。 本文在借鑒企業(yè)杜邦分析法的基礎(chǔ)上建立了商業(yè)銀行自己的杜邦分析模型，選取了10家上市商業(yè)銀行作為研究對(duì)象，對(duì)我國(guó)上市商業(yè)銀行的盈利能力進(jìn)行了分析。在盈利能力分析過(guò)程中，首先對(duì)資產(chǎn)收益率進(jìn)行分解分析，了解商業(yè)銀行利息凈收入、中間業(yè)務(wù)收入、其他業(yè)務(wù)收入對(duì)銀行盈利能力的貢獻(xiàn)；其次，對(duì)商業(yè)銀行營(yíng)業(yè)支出進(jìn)行分解分析，了解商業(yè)銀行的成本控制能力，從收入來(lái)源和支出角度全面分析了商業(yè)銀行盈利能力的影響因素；最后，通過(guò)分析我國(guó)上市商業(yè)銀行資本充足率、不良貸款率、撥備覆蓋率、成本收入比，評(píng)價(jià)了我國(guó)上市商業(yè)銀行盈利能力的持續(xù)性。文章最后針對(duì)實(shí)證分析的結(jié)果，，指出我國(guó)商業(yè)銀行盈利能力低的原因，并提出相應(yīng)的建議。
[Abstract]:With the acceleration of the process of financial internationalization, China's banking industry has been fully opened, the international banks that have operated for more than a hundred years have entered China, and the competition of our banking industry has been intensifying. Domestic commercial banks must face the competitive pressure of foreign banks in profitability, corporate governance, asset quality, innovation ability and so on. Therefore, improving the profitability of commercial banks has become the most important issue in improving the core competitiveness of China's banking industry. The aim of modern enterprises is to maximize profits, and any decision made by the company is to maximize the profits of enterprises on the basis of not harming the public interests. The listed commercial banks also restrict themselves by the management mechanism and management mechanism of modern enterprises. Like ordinary enterprises, they should also pursue the growth of profits and improve their own profits, which is the need for the survival and development of enterprises. Compared with other unlisted commercial banks, listed commercial banks are more standardized in corporate governance structure, information disclosure, management mode and so on. They have the characteristics of modern enterprises and are the leading force in the future development of China's banking industry. Based on the Dupont analysis method of enterprises, this paper establishes the model of commercial bank's own DuPont analysis, selects 10 listed commercial banks as the research object, and analyzes the profitability of China's listed commercial banks. In the process of profitability analysis, first of all, we analyze the rate of return on assets and understand the contribution of net interest income, intermediate business income and other business income to the profitability of commercial banks. This paper analyzes the business expenditure of commercial banks, analyzes the cost control ability of commercial banks, and analyzes the factors influencing the profitability of commercial banks from the perspective of income source and expenditure. By analyzing the capital adequacy ratio, non-performing loan ratio, reserve coverage rate and cost-income ratio of listed commercial banks in China, this paper evaluates the sustainability of the profitability of listed commercial banks in China. Finally, according to the results of empirical analysis, the paper points out the reasons for the low profitability of commercial banks in China, and puts forward corresponding suggestions.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F832.33

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