發(fā)布時間：2018-02-21 08:38

  本文關鍵詞： 城市商業(yè)銀行 杜邦分析體系 盈利能力　出處：《安徽大學》2017年碩士論文　論文類型：學位論文

【摘要】：城市商業(yè)銀行作為中國銀行業(yè)的特殊群體,隨著中國金融事業(yè)的發(fā)展和中小企業(yè)的崛起,其規(guī)模保持著高速增長,逐漸發(fā)展成為我國金融體系的重要組成部分。金融脫媒、大數據時代的到來,我國商業(yè)銀行開始面臨史無前例的機遇和挑戰(zhàn),互聯(lián)網金融的快速發(fā)展更是拉低了銀行原有的利潤空間,此時盈利能力是銀行在行業(yè)競爭中得以生存的最基本保障。然而相較于大型商業(yè)銀行,城市商業(yè)銀行補充資本的能力很弱,融資成本較高,這種狀況下,我們必須充分重視城市商業(yè)銀行盈利能力所占的地位,客觀準確地對城市商業(yè)銀行盈利能力的現(xiàn)狀實施評價。HS銀行做為安徽省唯一一家城市商業(yè)銀行,其發(fā)展受到了政府的極大重視,且其作為衡量區(qū)域性經濟的發(fā)展水平具有一定的參考作用。本文通過案例分析的方法,將HS銀行作為研究對象,以改良的杜邦分析體系模型分析HS銀行的財務指標以及相關的盈利可持續(xù)性指標,并與其他四家城市商業(yè)銀行的盈利水平進行對比,發(fā)現(xiàn)其存在的問題并提出對策。本文共五章:第一章為緒論,主要介紹本文的研究背景及研究意義,國內外相關研究文獻綜述,研究方法和研究內容及其研究創(chuàng)新。第二章為相關概念和理論基礎,主要闡述盈利能力的概念、內涵,商業(yè)銀行盈利能力的評價方法、評價指標,并對影響盈利能力的潛在因素進行了闡述。第三章為HS銀行概況及盈利能力分析,介紹HS銀行概況,對其盈利能力現(xiàn)狀進行多角度的分析,并通過同業(yè)橫向對比發(fā)現(xiàn)HS銀行盈利能力存在的問題。第四章為提高HS銀行盈利能力的相關對策建議,結合上章總結出的問題并針對HS銀行自身經營特色,借鑒其他城市商業(yè)銀行,提出相應的解決對策。第五章研究結論與展望。研究發(fā)現(xiàn):HS銀行創(chuàng)造利潤的水平較為穩(wěn)定,業(yè)務經營及管理水平較好,但還存在著諸如資本規(guī)模較小、中間業(yè)務的占比較低、貸款收益下行同時存款成本上行壓力加大、不良貸款率的漲幅過大以及撥備覆蓋率的水平較低等問題,這些問題制約了HS銀行盈利能力的提升和持續(xù)發(fā)展。針對HS銀行盈利能力存在的問題本文提出了增加資本籌資渠道、多角度地開發(fā)中間業(yè)務、提高貸款的定價水平并優(yōu)化存款結構、加大風險防控力度、加大對不良資產的處置力度等等改進措施。本文的研究有助于投資者更清晰地了解HS銀行盈利能力水平及與同業(yè)存在的差距,找出問題并對HS銀行未來的發(fā)展提出針對性建議,同時對其他城市商業(yè)銀行盈利能力的提高也有一定的借鑒意義。
[Abstract]:As a special group China Bank city commercial bank, with the development of Chinese financial industry and the rise of small and medium-sized enterprises, the scale maintained a rapid growth, has gradually become an important part of China's financial system. Financial disintermediation, the big data era, China's commercial banks began to face the opportunities and challenges There was no parallel in history., fast the development of Internet banking is pulled down the original bank profits, the profitability is the basic guarantee for the survival of the bank to the competition in the industry. However, compared to the large commercial banks, city commercial banks to replenish capital is weak, higher financing costs, this situation, we must pay full attention to the profitability of the commercial city the bank accounts for the position, objective and accurate status of the profitability of city commercial banks to implement evaluation of.HS bank as the only company in Anhui province city business Banks, its development has attracted great attention of the government, and as a measure of regional economic development level has certain reference. This article through case analysis method, the HS bank as the research object, taking the improved DuPont analysis system model analysis of financial indicators of HS bank and the related earnings sustainability index. And the other four city commercial banks profitability comparison, find the existing problems and puts forward countermeasures. This paper consists of five chapters: the first chapter is the introduction, mainly introduces the research background and research significance of this paper, domestic and international research literature review, research methods and research contents and research innovation. The second chapter is the related concept the connotation of the concept and theoretical basis, mainly expounds the profitability of the commercial banks' profitability evaluation method, evaluation index, and potential influencing factors of profitability were described. The third chapter is the analysis of the HS bank. The general situation and profitability, the Bank of HS, a multi angle analysis of the current situation of its profitability, and through the horizontal comparison found that the profitability of HS bank's problems. The fourth chapter is about the countermeasures to improve the profitability of HS bank's suggestions, and chapter summed up the problem according to the HS bank's operating characteristics, learn from other city commercial banks, and put forward the corresponding countermeasures. The fifth chapter is conclusion and prospect research. It is found that the HS bank profit level is relatively stable, business operation and management level is relatively good, but there are still such as smaller capital scale, intermediate business accounted for relatively low loan at the same time deposit costs upward earnings downward pressure, non-performing loan rate increase is too large and the provision coverage level is low, these problems restrict the profitability of banks and improve HS Sustainable development. Aiming at the existing problems of the profitability of HS bank this paper proposes to increase capital financing channels, multi angle to the development of intermediary business, improve the loan pricing level and optimize the deposit structure, strengthen risk prevention and control efforts, to increase efforts to dispose of non-performing assets and so on improvement measures. This study will help investors to more clearly understand the gap HS bank profitability and the level of trade exists, find out the problems and the development of HS bank in the future and puts forward suggestion for other city commercial banks to improve profitability also has certain reference significance.

【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.33

【參考文獻】

相關期刊論文 前10條

1 李夢雨;魏熙曄;;經濟下行背景下城市商業(yè)銀行跨區(qū)域經營研究[J];中央財經大學學報;2016年10期

2 王齊嶺;;對上市公司杜邦分析體系的改進建議[J];財務與會計;2016年10期

3 彭明雪;丁振輝;;經營效率、中間業(yè)務收入與商業(yè)銀行盈利能力[J];金融論壇;2016年05期

4 孫婷;;非利息收入及其結構對我國城商行經營績效的影響研究[J];海南金融;2015年06期

5 中國工商銀行江蘇省分行課題組;許宏網;張海軍;;互聯(lián)網金融對商業(yè)銀行盈利影響研究[J];金融縱橫;2015年04期

6 卜銀偉;;互聯(lián)網金融時代商業(yè)銀行轉型發(fā)展對策[J];金融發(fā)展評論;2015年02期

7 中國農業(yè)銀行財務會計部課題組;張克秋;;從財務視角研究利率市場化下商業(yè)銀行盈利模式轉型[J];金融會計;2015年02期

8 陳一洪;;非利息收入與城市商業(yè)銀行經營績效[J];金融論壇;2015年01期

9 陳一洪;;國內城商行盈利性發(fā)展分析[J];浙江金融;2014年08期

10 邢天才;孫進;鄢莉莉;;經濟周期戰(zhàn)略對商業(yè)銀行盈利能力的影響[J];國際金融研究;2013年05期

，

本文編號：1521503