發(fā)布時(shí)間：2018-03-11 21:17

  本文選題：商業(yè)銀行　切入點(diǎn)：利潤(rùn)質(zhì)量　出處：《石家莊經(jīng)濟(jì)學(xué)院》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：銀行業(yè)在國(guó)民經(jīng)濟(jì)中處于牽一發(fā)而動(dòng)全身的地位。2010年，我國(guó)銀行業(yè)金融機(jī)構(gòu)實(shí)現(xiàn)稅后利潤(rùn)8991億元，同比增長(zhǎng)34.5%，這表明我國(guó)銀行業(yè)金融機(jī)構(gòu)在經(jīng)營(yíng)發(fā)展上取得一定成績(jī)。然而，在追求高利潤(rùn)數(shù)量增長(zhǎng)的背后，我國(guó)銀行業(yè)金融機(jī)構(gòu)也暴露出盈利能力弱、利潤(rùn)結(jié)構(gòu)不合理等方面的問題，忽視了利潤(rùn)品質(zhì)的提升和提高。 商業(yè)銀行利潤(rùn)質(zhì)量是指商業(yè)銀行是否具有一定的盈利能力，利潤(rùn)結(jié)構(gòu)是否科學(xué)合理，利潤(rùn)是否以安全性作保障以及是否具有可持續(xù)增長(zhǎng)能力。我國(guó)商業(yè)銀行利潤(rùn)質(zhì)量高低不僅關(guān)系其收益水平，而且直接影響我國(guó)金融安全性與流動(dòng)性，甚至影響其未來的可持續(xù)發(fā)展。因此加強(qiáng)對(duì)我國(guó)商業(yè)銀行利潤(rùn)質(zhì)量理論的研究和探索，建立完善的利潤(rùn)質(zhì)量評(píng)價(jià)體系，并以此增強(qiáng)我國(guó)商業(yè)銀行利潤(rùn)質(zhì)量、改善財(cái)務(wù)狀況，是十分必要的。 本文在對(duì)我國(guó)商業(yè)銀行利潤(rùn)質(zhì)量的概念、特征研究基礎(chǔ)上，從宏觀、中觀和微觀層面對(duì)我國(guó)商業(yè)銀行利潤(rùn)質(zhì)量的影響因素進(jìn)行分析，選取相應(yīng)的財(cái)務(wù)指標(biāo)構(gòu)建商業(yè)銀行利潤(rùn)質(zhì)量評(píng)價(jià)體系，采取因子分析法對(duì)我國(guó)商業(yè)銀行利潤(rùn)質(zhì)量評(píng)價(jià)體系進(jìn)行研究，進(jìn)而對(duì)我國(guó)商業(yè)銀行的利潤(rùn)質(zhì)量進(jìn)行綜合評(píng)價(jià)。在評(píng)價(jià)結(jié)果分析中，通過與每股收益排名的比較，對(duì)個(gè)體銀行和整體行業(yè)的利潤(rùn)質(zhì)量進(jìn)行分析，從而驗(yàn)證了模型，為經(jīng)營(yíng)決策提供了幫助，這對(duì)我國(guó)商業(yè)銀行的經(jīng)營(yíng)管理具有一定的參考價(jià)值。最后對(duì)如何提高我國(guó)商業(yè)銀行利潤(rùn)質(zhì)量提出了三點(diǎn)創(chuàng)新性建議，包括強(qiáng)制商業(yè)銀行推行綠色信貸，，不環(huán)保不放貸；強(qiáng)化商業(yè)銀行社會(huì)責(zé)任的重要性；建議監(jiān)管部門建立全面的利潤(rùn)質(zhì)量考核指標(biāo)體系，定期考核商業(yè)銀行利潤(rùn)質(zhì)量狀況。
[Abstract]:In 2010, China's banking financial institutions realized after-tax profits of 899.1 billion yuan, a year-on-year increase of 34.50.This shows that China's banking financial institutions have made certain achievements in the development of their operations. Behind the pursuit of high profit quantity growth, China's banking financial institutions also exposed the weak profitability, unreasonable profit structure and other aspects, ignoring the promotion and improvement of profit quality. The profit quality of commercial banks refers to whether the commercial banks have certain profitability and whether the profit structure is scientific and reasonable. Whether the profit is guaranteed by security and whether it has the ability of sustainable growth is not only related to the profit level of commercial banks in China, but also directly affects the financial security and liquidity of our country. It even affects its sustainable development in the future. Therefore, we should strengthen the research and exploration of the profit quality theory of commercial banks in China, establish a perfect profit quality evaluation system, and enhance the profit quality and improve the financial situation of commercial banks in China. It is very necessary. Based on the study of the concept and characteristics of the profit quality of commercial banks in China, this paper analyzes the influencing factors of the profit quality of commercial banks in China from the macro, meso and micro levels. Select the corresponding financial indicators to construct the profit quality evaluation system of commercial banks, and adopt factor analysis method to study the profit quality evaluation system of commercial banks in China. In the analysis of the evaluation results, the profit quality of individual banks and the whole industry is analyzed by comparing with EPS ranking, which verifies the model. It has some reference value for the management of commercial banks in our country. Finally, it puts forward three innovative suggestions on how to improve the profit quality of commercial banks in our country, including forcing commercial banks to carry out green credit. Strengthen the importance of social responsibility of commercial banks, and suggest that the regulatory authorities establish a comprehensive profit quality assessment index system, regular assessment of commercial banks profit quality status.
【學(xué)位授予單位】：石家莊經(jīng)濟(jì)學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F832.33

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