上市银行财务状况的行业特征及中美比较（Industry characteristics of listed banks financial status and Sino US comparison）.docVIP

上市银行财务状况的行业特征及中美比较（Industry characteristics of listed banks financial status and Sino US comparison） For a long time, due to limitation of the banking industry and publicly listed commercial bank financial information disclosure quality constraints, resulting in analysis of the characteristics of the financial situation of commercial bank industry in China mainly depends on all kinds of statistical data without audit, its reliability, and greatly reduced than the level of detail. In March this year, with the initial public offering of shares by China Merchants Bank, the number of listed commercial banks in Shanghai and Shenzhen reached four. The financial data of publicly listed banks and audited by the listed banks provide favorable conditions for the analysis of the financial characteristics of Chinas banking industry. In this paper, four listed banks disclosed 2001 annual financial data, financial data with Citibank in the US and 20 of Americas total assets between $10 billion to $25 billion, similar to the four listed banks in the small and medium-sized commercial banks in 2001, the international trade flow line analysis method, in comparison to the banks operating characteristics at the same time, summed up some of the industry financial situation of Chinas banking industry analysis results. This paper argues that, because of the four listed banks, in terms of asset size, operating performance, or from accounting for the proportion of the number of the joint-stock banks, are representative of Chinas banking industry is leading a force. Therefore, some industry data to the banks represented by, can reflect the characteristics of Chinas joint-stock commercial banks financial industry, leading to reveal Chinas banking industry in, and thus has the reference significance to the overall situation of Chinas banking industry. It is necessary to point out that although the four banks are listed companies, should follow the same accounting standards, but because of Chin