我國商業(yè)銀行財務(wù)績效評價體系研究

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摘要 關(guān)于商業(yè)銀行的績效評價問題一直是理論界和實務(wù)界研究的一個熱點問題尤其是在我國銀行業(yè)不斷對外開放的宏觀經(jīng)濟背景下，我國的商業(yè)銀行與外資銀行在同一政治、經(jīng)濟條件下競爭，并且競爭日趨激烈。建立有效的績效評價體系對我國商業(yè)銀行找出自身差距，提高經(jīng)營績效，從而提升我國商業(yè)銀行的競爭力就顯得尤為重要。本文在前人研究的基礎(chǔ)上構(gòu)建了一套定量與定性相結(jié)合的指標評價體系來評價我國商業(yè)銀行的績效，并使用層次分析法得出評價結(jié)果。
本文介紹了商業(yè)銀行的概念及相關(guān)理論，以及影響我國商業(yè)銀行的宏觀、中觀、微觀因素，對績效有了基本的認識，構(gòu)建了包括盈利能力績效、成長能力績效、安全性績效和流動性績效在內(nèi)的評價指標體系，選取了我國16家上市銀行，運用層次分析法對上市銀行財務(wù)績效進行了比較研究，最后通過改善商業(yè)銀行經(jīng)營環(huán)境條件和提高商業(yè)銀行內(nèi)部競爭力來提高我國商業(yè)銀行財務(wù)績效。
關(guān)鍵詞 商業(yè)銀行 財務(wù)績效 層次分析法

Commercial bank financial performance eva luation system of research in china
Abstract The issue of performance eva luation of commercial bank is always a hotspot in the areas of theory and practice. The commercial banks and foreign-funded banks are competing drastically on the same condition of politics and economy especially under the economy background that exoteric to foreign-funded bank constantly. It is more important to build a effective performance eva luation system which can improve the performance of the banks and find the distance between Chinese local banks and foreign-founded banks. This paper introduces the concepts of commercial banks and their relevant theories and the macro, meso, micro factors that affect the functions of China’s commercial banks, which will contribute to the basic understanding of their performances and constitute eva luation index system concerned with profitability performance, growth performance, safety performance and flow performance. 16 listed banks in China were chosen and analytical hierarchy process was applied to conduct comparative study of their performances. Finally, some suggestions to improve our business environments and raise their internal competitive powers of the banks were put forward. The purpose was to increase the total performances.
Key word Commercial bank Financial performance Analytic Hierarchy Process

目 錄
引言 1
第1章 商業(yè)銀行財務(wù)績效相關(guān)概念及理論 2
1.1商業(yè)銀行性質(zhì) 2
1.2商業(yè)銀行績效的涵義. 2
1.3財務(wù)績效的分析方法 3
第2章 影響我國商業(yè)銀行績效的因素 5
2.1宏觀層面 5
2.2中觀層面 5
2.3微觀層面 6
第3章商業(yè)銀行財務(wù)績效評價體系研究 8
3.1 指標體系構(gòu)建的原則 8
3.2基于層次分析法的我國上市銀行財務(wù)績效的指標體系 8
3.2.1盈利性指標 9
3.2.2成長性指標 10
3.2.3安全性指標 11
3.2.4流動性指標 12
3.3 評價指標權(quán)重的確定 12
第4章 我國上市銀行財務(wù)績效的實證分析 15
4.1數(shù)據(jù)準備 15
4.2計算過程及財務(wù)指標排名 16
4.3上市銀行財務(wù)績效評價結(jié)果分析 17
4.4提高我國商業(yè)銀行財務(wù)績效的建議 18
4.4.1改善我國商業(yè)銀行外部經(jīng)營環(huán)境條件 18
4.4.2提高我國商業(yè)銀行內(nèi)部競爭力 19
結(jié)論 20
致謝 21
參考文獻 22
附錄 24