發(fā)布時(shí)間：2018-02-21 08:38

  本文關(guān)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(xué)》2017年碩士論文　論文類型：學(xué)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(shù)據(jù)時(shí)代的到來,我國商業(yè)銀行開始面臨史無前例的機(jī)遇和挑戰(zhàn),互聯(lián)網(wǎng)金融的快速發(fā)展更是拉低了銀行原有的利潤空間,此時(shí)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(bǔ)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(zhǔn)確地對(duì)城市商業(yè)銀行盈利能力的現(xiàn)狀實(shí)施評(píng)價(jià)。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(jīng)濟(jì)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(duì)象,以改良的杜邦分析體系模型分析HS銀行的財(cái)務(wù)指標(biāo)以及相關(guān)的盈利可持續(xù)性指標(biāo),并與其他四家城市商業(yè)銀行的盈利水平進(jìn)行對(duì)比,發(fā)現(xiàn)其存在的問題并提出對(duì)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(nèi)外相關(guān)研究文獻(xiàn)綜述,研究方法和研究內(nèi)容及其研究創(chuàng)新。第二章為相關(guān)概念和理論基礎(chǔ),主要闡述盈利能力的概念、內(nèi)涵,商業(yè)銀行盈利能力的評(píng)價(jià)方法、評(píng)價(jià)指標(biāo),并對(duì)影響盈利能力的潛在因素進(jìn)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(duì)其盈利能力現(xiàn)狀進(jìn)行多角度的分析,并通過同業(yè)橫向?qū)Ρ劝l(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(guān)對(duì)策建議,結(jié)合上章總結(jié)出的問題并針對(duì)HS銀行自身經(jīng)營特色,借鑒其他城市商業(yè)銀行,提出相應(yīng)的解決對(duì)策。第五章研究結(jié)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(wù)經(jīng)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(wù)的占比較低、貸款收益下行同時(shí)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(duì)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(wù)、提高貸款的定價(jià)水平并優(yōu)化存款結(jié)構(gòu)、加大風(fēng)險(xiǎn)防控力度、加大對(duì)不良資產(chǎn)的處置力度等等改進(jìn)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(duì)HS銀行未來的發(fā)展提出針對(duì)性建議,同時(shí)對(duì)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(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F832.33

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