【摘要】：上市銀行作為金融服務行業(yè)的特殊群體,在國家銀監(jiān)會和證監(jiān)會,以及央行的多重監(jiān)管下,開展合規(guī)的金融服務與專業(yè)業(yè)務。在同樣的市場環(huán)境下,商業(yè)銀行的大多數(shù)服務和業(yè)務內容是同質化的,中小商業(yè)銀行如何面對資本約束參與市場競爭,是值得研究的問題。 本文旨在為華夏銀行的發(fā)展戰(zhàn)略提供財務層面的支持策略。本文按照可比性程度和可參照性,選擇了深發(fā)展A、浦發(fā)銀行、華夏銀行、民生銀行、招商銀行、興業(yè)銀行、光大銀行、中信銀行8家與華夏銀行大致處于同一層級的上市銀行,主要對各行2010年年報所披露的公開信息進行分析,并從wind數(shù)據(jù)庫中采集了部分相關數(shù)據(jù)進行比較,試圖通過分析提出一些有建設性的意見。全文共分為五個部分： 第一部分為引言。介紹了論文的研究背景、研究目的、研究思路與內容以及本文的貢獻與創(chuàng)新等。本章最后還對公司戰(zhàn)略管理理念和財務管理理論進行了回顧與評述,為全文研究內容的展開奠定了基礎； 第二部分一為經(jīng)營規(guī)模比較,首先對比了樣本銀行(含華夏銀行)的規(guī)模、在資本市場的表現(xiàn)和地位等總體情況。通過分析樣本中八家上市商業(yè)銀行的經(jīng)營規(guī)模,我們認為由于資本約束,華夏銀行在風險資產(chǎn)結構上可能存在低風險資產(chǎn)規(guī)模占比較大的被動決策,以及業(yè)務發(fā)展模式較為保守,負債與資產(chǎn)規(guī)模同比增長緩慢等；二為盈利能力比較。通過比較樣本中八家上市商業(yè)銀行的盈利能力,發(fā)現(xiàn)華夏銀行因毛利率低于樣本平均值等原因而導致每股收益低于樣本平均值； 第三部分為資產(chǎn)負債與盈利能力的相關性分析。通過分析認為經(jīng)營規(guī)模和資產(chǎn)質量(減值準備)因素也是影響上市商業(yè)銀行的重要因素； 第四部分則從成本因素進行了分析,認為商業(yè)銀行的網(wǎng)點規(guī)模、員工規(guī)模和費用結構對業(yè)務增長方式起著重要作用,華夏銀行小規(guī)模下的費用規(guī)模在樣本中較高,但費用結構存在工資性支出與經(jīng)營性支出倒掛的情形,忽略了人力資源潛能的合理激勵,容易導致員工跳槽。 第五部分最后從華夏銀行的財務戰(zhàn)略比較、財務環(huán)境的分析,為華夏銀行今后發(fā)展過程中的投資、籌資、股利分配和財務結構策略提出了相關建議。 本文的創(chuàng)新之處在于通過2010年年報的橫向對比,從經(jīng)營規(guī)模、盈利能力、資產(chǎn)規(guī)模與質量、網(wǎng)點與人員規(guī)模等方面針對華夏銀行進行分析,并與同類銀行進行對比,然后針對華夏銀行的經(jīng)營特點,運用有關理論從財務決策角度提出了相應的策略。不足之處主要是取得信息為單一會計年度,且并未涵蓋所有商業(yè)銀行,可能導致數(shù)據(jù)計算上和分析上的偏差,得出的結論亦不完全準確。
[Abstract]:As a special group in the financial services industry, listed banks carry out compliance financial services and professional business under the multiple supervision of the State Banking Regulatory Commission, the Securities Regulatory Commission and the Central Bank. In the same market environment, most of the services and business contents of commercial banks are homogenous. It is worth studying how small and medium-sized commercial banks face capital constraints to participate in market competition. This paper aims to provide financial support strategies for Huaxia Bank's development strategy. According to the degree of comparability and referential nature, this paper selects 8 listed banks in the same level as Shenzhen Development Bank, Pudong Development Bank, Huaxia Bank, Minsheng Bank, China Merchants Bank, Industrial Bank, Everbright Bank, CITIC Bank, and Huaxia Bank. This paper mainly analyzes the public information disclosed in the 2010 annual report of each bank, and compares some relevant data collected from the wind database, and tries to put forward some constructive suggestions through the analysis. The full text is divided into five parts: the first part is the introduction. This paper introduces the research background, research purpose, research ideas and contents, as well as the contribution and innovation of this paper. At the end of this chapter, the author reviews and comments on the theory of corporate strategic management and financial management, which lays a foundation for the development of the full text. The second part is the comparison of business scale. First, the size, performance and status of sample banks (including Huaxia Bank) are compared. By analyzing the operating scale of the eight listed commercial banks in the sample, we think that due to capital constraints, Huaxia Bank may have a passive decision on the size of low-risk assets in the structure of risky assets. And the business development model is more conservative, debt and asset scale growth is slow compared with the same period; second, profitability comparison. By comparing the profitability of the eight listed commercial banks in the sample, it is found that the earnings per share of Huaxia Bank is lower than the average of the sample because the gross profit rate is lower than the average of the sample. The third part is the correlation analysis between assets and liabilities and profitability. Through the analysis, it is concluded that the factors of operation scale and asset quality (impairment reserve) are also the important factors that affect the listed commercial banks. The fourth part analyzes the cost factors, and thinks that the scale of commercial banks' network, Staff size and cost structure play an important role in the business growth mode. The expense scale of Huaxia Bank in small scale is higher in the sample, but the cost structure has the case of the inverted linkage between wage expenditure and operating expenditure. Neglecting the reasonable incentive of human resource potential, it is easy to cause employees to switch jobs. In the fifth part, from the comparison of the financial strategy of Huaxia Bank and the analysis of the financial environment, some suggestions are put forward for the future development of Huaxia Bank, such as investment, financing, dividend distribution and financial structure strategy. The innovation of this paper is to analyze Huaxia Bank from the aspects of business scale, profitability, asset scale and quality, network and personnel scale through the horizontal comparison of 2010 annual report. Then according to the management characteristics of Huaxia Bank, this paper puts forward the corresponding strategy from the angle of financial decision. The main drawback is that the information obtained is a single accounting year and does not cover all commercial banks, which may lead to the deviation of data calculation and analysis, and the conclusion is not completely accurate.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F830.42;F224

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