我国上市银行经营业绩研究.pdfVIP

第35 卷第 1 期 2013 年1 月 Vol.35 No.1 Journal of Tangshan Teachers College Jan. 2013 我国上市银行经营业绩研究 刘金红 （江苏省行政学院，江苏南京 210013 ） 摘 要：采用杜邦模型分析方法，对我国上市银行 2009 年的经营业绩进行评价，并对提高我国上市商业 银行的经营业绩提出建议。 关键词：上市银行；杜邦模型；绩效评价 F832.33 A 中图分类号： 文献标识码： 文章编号：1009-9115(2013)01-0089-04 DOI ：10.3969/j.issn.1009-9115.2013.01.024 A Research on the Operating Results of China’s Listed Banks LIU Jin-hong (Administration Institute of Jiangsu Province, Nanjing 210013, China) Abstract ：The commercial banks are financial enterprises whose main operating targets are financial assets, credit services and pursue profit as their main goals. They are supposed to assume the functions of credit intermediary, payment intermediaries, credit creation and financial services functions. In recent years, with the rapid development of Chinas financial reform, the results of operations of the commercial banks and the ability to participate in international competition are growing stronger. The operating results of the listed banks in China in 2009 are analyzed and suggestions to improve the operating results of listed commercial banks in China are also put forward by using Du Pont model. Key Words: listed bank; Du Pont model; performance evaluation 一、引言及文献综述 业银行经营的基本理念，即流动性、安全性和赢利性出发， 我国金融体制改革不断深入，经济全球化带来的竞争 结合社会各界普遍关注的社会责任，构建了商业银行经营 环境的变化，使我国上市银行面临各方面的挑战，在资产 业绩的多元指标，运用因子分析法对我国 14 家上市商业银 结构、资本质量、管理水平都要求向国外先进的上市银行 行的经营业绩进行全面评价[3] 。施久玉等通过选择有代表 学习以增强其竞争力。各上市银行通过一系列的改革，努 性的指标和比率，建立起一个