【摘要】：企業(yè)的經(jīng)營(yíng)業(yè)績(jī)與資產(chǎn)質(zhì)量密切相關(guān),資產(chǎn)質(zhì)量成為企業(yè)投資人、經(jīng)營(yíng)管理者以及其他利益相關(guān)人士共同熱心探求的目標(biāo),是預(yù)測(cè)企業(yè)可持續(xù)發(fā)展?jié)摿Φ闹匾罁?jù)。隨著金融脫媒化、利率市場(chǎng)化的不斷推進(jìn),銀行業(yè)將面臨完全開放的競(jìng)爭(zhēng)環(huán)境,面對(duì)復(fù)雜多變的宏觀經(jīng)濟(jì)形勢(shì)和日趨激烈的同業(yè)競(jìng)爭(zhēng),盛京銀行如想走可持續(xù)發(fā)展的良性之路,必須清晰了解自身資產(chǎn)質(zhì)量?jī)?yōu)劣勢(shì)所在,加強(qiáng)資產(chǎn)質(zhì)量管理,根據(jù)市場(chǎng)環(huán)境的變化采取有效的應(yīng)對(duì)策略。本文以盛京銀行為研究對(duì)象,在分析與評(píng)價(jià)其資產(chǎn)質(zhì)量現(xiàn)狀的基礎(chǔ)上,提出提升資產(chǎn)質(zhì)量的相關(guān)建議。本文首先借鑒非金融企業(yè)資產(chǎn)質(zhì)量研究的成果,結(jié)合商業(yè)銀行的經(jīng)營(yíng)特點(diǎn)及資產(chǎn)特點(diǎn),形成商業(yè)銀行資產(chǎn)質(zhì)量分析框架,在此基礎(chǔ)上,運(yùn)用縱向比較分析和橫向比較分析方法對(duì)盛京銀行的資產(chǎn)總體質(zhì)量、資產(chǎn)結(jié)構(gòu)質(zhì)量和不同類別資產(chǎn)質(zhì)量進(jìn)行分析,并運(yùn)用主成分分析法對(duì)盛京銀行及其對(duì)比銀行的資產(chǎn)質(zhì)量進(jìn)行綜合評(píng)價(jià),分析得出盛京銀行資產(chǎn)質(zhì)量狀況持續(xù)改進(jìn),具體表現(xiàn)為綜合化格局不斷完善、資產(chǎn)規(guī)模擴(kuò)展迅速、資產(chǎn)結(jié)構(gòu)根據(jù)經(jīng)濟(jì)環(huán)境不斷調(diào)整、獲現(xiàn)能力較好、變現(xiàn)能力較高、流動(dòng)性質(zhì)量較高六個(gè)方面。此外,盛京銀行資產(chǎn)質(zhì)量同時(shí)存在核心資本充足率不高、盈利能力有待進(jìn)一步提高、收入結(jié)構(gòu)過于單一、潛在信貸風(fēng)險(xiǎn)較大等問題。并提出盛京銀行未來應(yīng)從四個(gè)方面著手改進(jìn)資產(chǎn)質(zhì)量,即加強(qiáng)信貸風(fēng)險(xiǎn)管理;積極發(fā)展中間業(yè)務(wù)與零售業(yè)務(wù);加強(qiáng)核心資本補(bǔ)充;加強(qiáng)銀行資產(chǎn)質(zhì)量全面管理等。本文的研究有助于提升盛京銀行的資產(chǎn)質(zhì)量,進(jìn)而提升其競(jìng)爭(zhēng)力,同時(shí)對(duì)我國(guó)眾多城市商業(yè)銀行的資產(chǎn)質(zhì)量管理具有一定借鑒意義。
[Abstract]:The performance of the enterprise is closely related to the quality of the assets. The asset quality becomes the goal that the investors, managers and other stakeholders are eager to explore, and it is the important basis for predicting the sustainable development potential of the enterprise. With the financial disintermediation and the continuous advancement of interest rate marketization, the banking industry will face a completely open competitive environment. In the face of the complex and changeable macro-economic situation and the increasingly fierce competition among the industry, Shengjing Bank wants to take the benign road of sustainable development. It is necessary to clearly understand the advantages and disadvantages of asset quality, strengthen asset quality management, and take effective countermeasures according to the changes of market environment. Taking Shengjing Bank as the research object, this paper puts forward some suggestions to improve the asset quality on the basis of analyzing and evaluating the current situation of asset quality. This paper first draws lessons from the results of the research on asset quality of non-financial enterprises, combined with the characteristics of commercial banks and assets, to form an analytical framework of asset quality of commercial banks, and on this basis, By using the methods of vertical comparative analysis and horizontal comparative analysis, this paper analyzes the total asset quality, asset structure quality and asset quality of Shengjing Bank. The principal component analysis method is used to evaluate the assets quality of Shengjing Bank and its contrast banks. The results show that the assets quality of Shengjing Bank continues to improve, which is reflected in the continuous improvement of the comprehensive pattern and the rapid expansion of the asset scale. The structure of assets is adjusted according to the economic environment, the ability of cash acquisition is better, the ability of realisation is higher, and the quality of liquidity is higher. In addition, the asset quality of Shengjing Bank also has some problems such as low core capital adequacy ratio, profitability to be further improved, too single income structure, high potential credit risk and so on. It also puts forward that Shengjing Bank should improve asset quality from four aspects in the future, namely, strengthening credit risk management, actively developing intermediate business and retail business, strengthening core capital supplement, strengthening overall management of bank assets quality, and so on. The research in this paper is helpful to improve the asset quality of Shengjing Bank and then to enhance its competitiveness. At the same time, it can be used for reference to the asset quality management of many urban commercial banks in China.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F832.33;F830.42

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