發(fā)布時間：2019-04-12 15:25

【摘要】：隨著商業(yè)銀行陸續(xù)上市,商業(yè)銀行的財務(wù)狀況成為投資者和管理者關(guān)注的重要問題,對商業(yè)銀行財務(wù)報表分析也越來越引起重視。但是相對成熟的報表分析都是針對工商企業(yè)的,現(xiàn)有商業(yè)銀行財務(wù)報表分析中,只是對于數(shù)字增減變化的計算與闡述,缺乏深入的研究和分析。本文將項目質(zhì)量分析方法應(yīng)用于商業(yè)銀行財務(wù)報表分析中,結(jié)合商業(yè)銀行特有的監(jiān)管和考核比率,充分利用三大財務(wù)報表、報表附注信息的內(nèi)在邏輯關(guān)系、以及董事會、管理層報告等多方面信息,結(jié)合商業(yè)銀行經(jīng)營活動的特點分析商業(yè)銀行資產(chǎn)質(zhì)量、資金來源質(zhì)量、利潤質(zhì)量和現(xiàn)金流質(zhì)量特征,對行業(yè)數(shù)據(jù)進行挖掘和分析,探求行業(yè)規(guī)律和特點,為商業(yè)銀行的報表分析奠定了基礎(chǔ)。并通過案例分析展示了應(yīng)用項目質(zhì)量分析法對商業(yè)銀行財務(wù)報表分析的主要內(nèi)容,顯示了該分析體緊密結(jié)合業(yè)務(wù)特點、針對性強、獲取信息多的特點。
[Abstract]:With the listing of commercial banks, the financial situation of commercial banks has become an important issue for investors and managers, and more attention has been paid to the analysis of financial statements of commercial banks. However, the relatively mature report analysis is aimed at the industrial and commercial enterprises. In the analysis of the financial statements of the existing commercial banks, there is a lack of in-depth research and analysis only for the calculation and elaboration of the changes of the digital increase and decrease. This paper applies the method of project quality analysis to the analysis of the financial statements of commercial banks. Combined with the special supervision and assessment ratio of commercial banks, this paper makes full use of the three major financial statements, the inherent logical relationship of the explanatory information of the statements, and the board of directors. Management reports and other aspects of information, combined with the characteristics of business activities of commercial banks to analyze the quality of assets, capital quality, profit quality and cash flow quality characteristics of commercial banks, mining and analysis of industry data. Explore the rules and characteristics of the industry, for the commercial bank report analysis laid the foundation. Through the case analysis, it shows the main content of the analysis of the financial statements of commercial banks by the method of project quality analysis, and shows that the analysis body is closely combined with the characteristics of business, strong pertinence, and the characteristics of obtaining more information.
【學(xué)位授予單位】：哈爾濱工程大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F830.42

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 黃文靜;中國銀行湖南省分行財務(wù)風(fēng)險管理研究[D];湖南大學(xué);2017年

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本文編號：2457128