本文選題：財(cái)務(wù)分析 + 華夏銀行　； 參考：《河北科技大學(xué)》2013年碩士論文

【摘要】：本文從投資者的角度出發(fā)，分析了華夏銀行股份有限公司的財(cái)務(wù)狀況以及經(jīng)營情況。通過水平分析法、比率分析法和共同比報(bào)表分析法等多種方法來分析華夏銀行近三年特別是2012年度的主要財(cái)務(wù)數(shù)據(jù)，找出華夏銀行各主要財(cái)務(wù)指標(biāo)近年來的變化狀況和變化趨勢(shì)，探求變化的原因及變化的內(nèi)在邏輯關(guān)系。 借助于對(duì)華夏銀行利潤表、現(xiàn)金流量表和資產(chǎn)負(fù)債表主要項(xiàng)目的逐項(xiàng)分析和結(jié)構(gòu)分析，，特別是通過比較華夏銀行資本結(jié)構(gòu)變化和資產(chǎn)結(jié)構(gòu)變化狀況得知，華夏銀行各利潤項(xiàng)目總體呈現(xiàn)上升的趨勢(shì)，貸款業(yè)務(wù)利息收入占到了營業(yè)總收入的58.14%，可見公司主營業(yè)務(wù)獲利能力較強(qiáng)，具有較為穩(wěn)定的獲利能力。公司經(jīng)營活動(dòng)創(chuàng)造現(xiàn)金的能力較強(qiáng)，為公司的長期發(fā)展提供了有力的資金支持。通過與行業(yè)內(nèi)其它公司經(jīng)營活動(dòng)現(xiàn)金流量進(jìn)行對(duì)比分析發(fā)現(xiàn)，華夏銀行經(jīng)營還主要是依靠存款和貸款業(yè)務(wù)，收入結(jié)構(gòu)比較單一。華夏銀行近3年的資本充足率和核心資本充足率變化不太穩(wěn)定，在2011進(jìn)行融資后有所升高，隨后2012年又出現(xiàn)下降現(xiàn)象，可見公司依靠內(nèi)部積累補(bǔ)充資本的實(shí)力較弱，進(jìn)一步說明公司的盈利能力還有待加強(qiáng)，但總體來說基本處于行業(yè)平均水平，公司經(jīng)營體系比較穩(wěn)健。 華夏銀行的各項(xiàng)償債能力指標(biāo)與行業(yè)水平基本相符，具有一定的償債能力，不存在巨大的償債壓力。2012年公司各利潤項(xiàng)目增速減慢，但各項(xiàng)盈利能力指標(biāo)均呈現(xiàn)上升趨勢(shì)，公司具有穩(wěn)定的盈利能力。但無論是從流動(dòng)資產(chǎn)周轉(zhuǎn)率還是總資產(chǎn)周轉(zhuǎn)率來看，數(shù)值都沒有太大變化，可見對(duì)資產(chǎn)的利用效率卻并沒有顯著的改進(jìn)。 最后采用帕利普分析法和沃爾評(píng)分法對(duì)公司的財(cái)務(wù)情況做了綜合分析，又根據(jù)公司所在的銀行業(yè)狀況，評(píng)估了公司在銀行業(yè)的前景和核心競(jìng)爭(zhēng)力，對(duì)公司的未來市場(chǎng)前景做了合理的預(yù)測(cè)。
[Abstract]:This paper analyzes the financial situation and management of Huaxia Bank Co., Ltd. from the point of view of investors. The main financial data of Huaxia Bank in the past three years, especially in 2012, are analyzed by the methods of horizontal analysis, ratio analysis and common comparison statement analysis. This paper finds out the changes and trends of the main financial indexes of Huaxia Bank in recent years, and probes into the reasons for the changes and the internal logical relations of the changes. With the help of item-by-item analysis and structural analysis of Huaxia Bank's profit statement, cash flow statement and major items of the balance sheet, especially through the comparison of the capital structure changes and the assets structure changes of Huaxia Bank, The interest income of loan business accounts for 58.14% of the total operating income. It can be seen that the main business of the company has a strong profitability and has a relatively stable profitability. The company's ability to create cash is strong, providing strong financial support for the company's long-term development. By comparing with the cash flow of other companies in the industry, it is found that Huaxia Bank mainly relies on deposits and loans, and its income structure is relatively simple. The capital adequacy ratio and the core capital adequacy ratio of Huaxia Bank in the past three years have not changed very steadily, they increased after financing in 2011, and then declined again in 2012. It can be seen that the strength of the company relying on the internal accumulation of supplementary capital is relatively weak. It further shows that the profitability of the company needs to be strengthened, but on the whole, it is basically at the average level of the industry, and the operating system of the company is relatively stable. The indexes of Huaxia Bank's solvency are basically in line with the industry level, have certain solvency, and there is no great pressure to repay debt. In 2012, the growth rate of profit items of the company slowed down, but all the indexes of profitability showed an upward trend. The company has stable profitability. However, whether from the current assets turnover rate or the total asset turnover rate, the value has not changed much, we can see that there is no significant improvement in the efficiency of asset utilization. Finally, the paper makes a comprehensive analysis of the financial situation of the company by using the Palip analysis method and the Wale scoring method, and evaluates the prospects and core competitiveness of the company in the banking industry according to the banking situation in which the company is located. The future market prospect of the company is forecasted reasonably.
【學(xué)位授予單位】：河北科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F830.42;F832.33

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