毕业论文（参考）上市商业银行财务报表分析.doc

学号_xxxxxxxx___ 密级________________ xx大学本科毕业论文 中国上市商业银行财务报表分析——以中国工商银行为例 院（系）名 称：经济管理学院 专 业 名 称 ：金融学 学 生 姓 名 ：xxx 指 导 教 师 ：xx 二○xx年六月 郑 重 声 明 本人呈交的学位论文，是在导师的指导下，独立进行研究工作所取得的成果，所有数据、图片资料真实可靠。尽我所知，除文中已经注明引用的内容外，本学位论文的研究成果不包含他人享有著作权的内容。对本论文所涉及的研究工作做出贡献的其他个人和集体，均已在文中以明确的方式标明。本学位论文的知识产权归属于培养单位。 本人签名： 日期： 摘 要 改革开放以来我国银行业发展迅速增长态势良好作为商业银行财务状况商业银行。财务分析作为对企业财务状况、及现金流量综合考察和评价的一种经济。Abstract Chinese commercial banks have developed rapidly since the reform and opening up. There are 16 listed commercial Banks in stock markets of Shanghai and Shenzhen. The value of listed banks has reached more than 20% of the total market capitalization of the two stock markets. Meanwhile, according to “the China banking report 2012-2013”, commercial banks have strong profitability whose net profit reached 1.24 trillion yuan in 2012. At the same time, there are also many challenges in chinese commercial banks. In recent years, the global economy has not completely kept away from the mortgage crisis in 2008 and the European debt crisis. The structural transformation of domestic economy is underway. Chinese commercial banks’ high-speed growth significantly declined. Their operating environment is also changing which is a big challenge to the operators of commercial banks. As a fundamental of commercial Banks, finance plays an important role in business management. As a very important factor in banking operation, financial statement analysis would tell us the banks’ operating ability, the cash flow and debt paying ability. It is full of significance for investors, managers and creditors. The analysis bases on financial analysis theories such as ratio analysis and divided into four parts: safety analysis, liquidity analysis, profitability analysis and growth analysis. This text takes Industrial and Commercial Bank of China for example. Compared with five listed commercial banks whose asset is Chinas top five in recen