本文選題：民生銀行　切入點(diǎn)：興業(yè)銀行　出處：《廈門(mén)大學(xué)》2014年碩士論文

【摘要】：銀行業(yè)作為國(guó)民經(jīng)濟(jì)的支柱產(chǎn)業(yè),在社會(huì)經(jīng)濟(jì)中起著無(wú)足輕重的作用。本文將研究對(duì)象定位于兩家股份制商業(yè)銀行：民生銀行和興業(yè)銀行,從財(cái)務(wù)報(bào)表的解讀入手,運(yùn)用財(cái)務(wù)指標(biāo)體系和三維分析方法進(jìn)行財(cái)務(wù)績(jī)效分析；利用財(cái)務(wù)戰(zhàn)略矩陣,探討兩家銀行的財(cái)務(wù)戰(zhàn)略,進(jìn)而評(píng)價(jià)兩家銀行的財(cái)務(wù)政策并提出建議。 全文共分為以下八個(gè)部分： 第一部分,介紹本文研究的主題和意義,研究方法的選擇和研究框架的形成。 第二部分,簡(jiǎn)述世界經(jīng)濟(jì)與我國(guó)經(jīng)濟(jì)的現(xiàn)狀、發(fā)展趨勢(shì),以及宏觀(guān)經(jīng)濟(jì)對(duì)銀行業(yè)的影響；介紹我國(guó)銀行業(yè)發(fā)展現(xiàn)狀及未來(lái)趨勢(shì)。 第三部分,介紹兩家銀行的發(fā)展歷史、基本情況以及資本市場(chǎng)表現(xiàn),并對(duì)兩家銀行的主要財(cái)務(wù)指標(biāo)進(jìn)行對(duì)比。 第四部分,運(yùn)用財(cái)務(wù)報(bào)表三維分析方法,從報(bào)表的結(jié)構(gòu)分析、趨勢(shì)分析、主要財(cái)務(wù)比率分析和同業(yè)對(duì)比分析三個(gè)維度,對(duì)兩家銀行的財(cái)務(wù)績(jī)效進(jìn)行基礎(chǔ)的財(cái)務(wù)分析。 第五部分,運(yùn)用銀行業(yè)特殊的“駱駝”分析法,對(duì)兩家銀行的綜合實(shí)力進(jìn)行分析。 第六部分,通過(guò)主要財(cái)務(wù)指標(biāo)的因素分解,進(jìn)行深度財(cái)務(wù)分析。結(jié)合銀行業(yè)報(bào)表的特殊性,對(duì)ROE和EVA進(jìn)行分解,對(duì)影響ROE和EVA的分解因素進(jìn)行分析；從收入、資產(chǎn)、利潤(rùn)、自我可持續(xù)增長(zhǎng)角度進(jìn)行成長(zhǎng)性分析。 第七部分,在上述分析的基礎(chǔ)上,利用財(cái)務(wù)戰(zhàn)略矩陣,探討兩家銀行的財(cái)務(wù)戰(zhàn)略并提出建議；結(jié)合財(cái)務(wù)戰(zhàn)略分析,對(duì)兩家銀行的籌資政策、股利政策、資金運(yùn)營(yíng)政策及投資政策進(jìn)行評(píng)價(jià)并提出建議。 最后一部分,綜合全文對(duì)兩家銀行的財(cái)務(wù)分析,提出結(jié)論和建議。 通過(guò)全文的分析,作者發(fā)現(xiàn)兩家銀行的財(cái)務(wù)狀況總體良好,但都存在優(yōu)勢(shì)和不足。民生銀行盈利能力高,管理水平良好,但資產(chǎn)質(zhì)量、資本充足水平需要提高；興業(yè)銀行資產(chǎn)質(zhì)量、管理效益優(yōu)秀,但流動(dòng)性存在不足。作者建議,兩家銀行應(yīng)繼續(xù)走自身特色的發(fā)展道路,適度控制增長(zhǎng)速度,改變過(guò)分依賴(lài)存貸款利差的盈利模式。 通過(guò)本文的研究,作者深刻領(lǐng)悟到銀行的業(yè)務(wù)取向?qū)ζ浒l(fā)展有著重要的意義,這也為銀行的經(jīng)營(yíng)者和投資者提供借鑒思路。但由于受作者研究能力和信息披露所限,未能對(duì)巴塞爾協(xié)議Ⅲ和利率市場(chǎng)化給商業(yè)銀行帶來(lái)的影響進(jìn)行深入研究,這是本文的不足之處。
[Abstract]:As the pillar industry of national economy, banking plays an insignificant role in social economy.This paper focuses on two joint-stock commercial banks: Minsheng Bank and Societe Generale Bank, starting with the interpretation of financial statements, using the financial index system and three-dimensional analysis method for financial performance analysis, using the financial strategy matrix,This paper discusses the financial strategy of the two banks, and then evaluates the financial policies of the two banks and puts forward some suggestions.The full text is divided into the following eight parts:The first part introduces the theme and significance of this study, the choice of research methods and the formation of research framework.The second part briefly introduces the present situation and development trend of the world economy and our country's economy, as well as the influence of the macro economy on the banking industry, and introduces the present situation and the future trend of the banking industry of our country.The third part introduces the development history, basic situation and capital market performance of the two banks, and compares the main financial indicators of the two banks.In the fourth part, the financial performance of the two banks is analyzed based on the three dimensions of structure analysis, trend analysis, main financial ratio analysis and comparative analysis.In the fifth part, the author analyzes the comprehensive strength of the two banks by using the special "camel" analysis of the banking industry.The sixth part, through the main financial index factor decomposition, carries on the deep financial analysis.Combined with the particularity of banking statements, this paper analyzes the decomposition factors of ROE and EVA, analyzes the factors affecting ROE and EVA, and analyzes the growth from the perspective of income, assets, profits and self-sustainable growth.The seventh part, on the basis of the above analysis, makes use of the financial strategy matrix, discusses the financial strategy of the two banks and puts forward some suggestions, combining the financial strategy analysis, the financing policy and dividend policy of the two banks,Capital operation policy and investment policy are evaluated and recommendations are made.The last part, synthesizes the full text to the two banks' financial analysis, puts forward the conclusion and the recommendation.Through the analysis, the author finds that the financial situation of the two banks is good in general, but both have advantages and disadvantages.Minsheng Bank has high profitability and good management level, but the asset quality and capital adequacy level need to be improved, while Societe Generale Bank has excellent asset quality and management benefit, but there is insufficient liquidity.The author suggests that the two banks should continue to follow their own characteristics of development, moderate control of the growth rate, and change the excessive reliance on deposit and loan spreads profit model.Through the research in this paper, the author deeply understands that the business orientation of the bank is of great significance to its development, which also provides a reference for the managers and investors of the bank.However, due to the limitations of the author's research ability and information disclosure, the influence of Basel III and interest rate marketization on commercial banks is not studied in depth, which is the deficiency of this paper.
【學(xué)位授予單位】：廈門(mén)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F275;F832.33

【共引文獻(xiàn)】

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