基于杜邦分析法下商业银行盈利能力分析--以广发银行为例.docxVIP

PAGE PAGE 13 摘 要 本文以广发银行为研究对象，选取了2015-2019年的年报数据，运用了杜邦分析法，将净资产收益率拆分为销售净利率、总资产周转率、权益乘数三部分，对涉及的财务指标进行计算分解，利用各项财务指标之间的联系，清晰的分析出广发银行的盈利能力现状。根据分析结果，认为广发银行盈利能力逐渐变弱，发现影响广发银行盈利增长的主要因素是不良贷款增长过快、资产负债率过高、金融创新能力不足、业务及管理费偏高。基于此结论，综合分析影响广发银行盈利能力的因素，为广发银行针对性地提出提升盈利能力的有益建议，例如优化不良贷款规模、改进资产负债结构、提升金融创新能力、优化配置资源能力，有效解决广发银行现存的不足，更好的提升盈利能力。本文的分析研究成果能够让商业银行更为清晰的看到自身存在的问题，更为客观的认识到影响盈利能力的主要因 素，制定合理有效的盈利方案，提升自身的盈利能力。关键词：商业银行 广发银行 杜邦分析 盈利能力Abstract Based on China Guangfa Bank as the research object, this paper selected the 2015-2019 annual report data, using the dupont analysis method, the return on equity into sales net interest rate, the total asset turnover, equity multiplier of three parts, involving the financial index to calculate decomposition, the connection between the use of various financial indicators, clear the status analysis of China Guangfa Bank profitability. According to the analysis results, it is believed that the profitability of China Guangfa Bank is gradually weakening. It is found that the main factors affecting the profit growth of China Guangfa Bank are the excessive growth of non- performing loans, the high asset-liability ratio, the insufficient financial innovation ability, and the high business and management fees. Based on this conclusion, the comprehensive analysis of factors affecting the China Guangfa Bank profitability, increase profitability for China Guangfa Bank puts forward some useful Suggestions, such as optimization of non-performing loans, improve asset liability structure, promote financial innovation capability, optimizing the allocation of resources ability, effectively solve the China Guangfa Bank existing insufficiency, better improve profitability. The analysis and research results of this paper can make commercial banks see their existing problems more clearly, recognize the main factors affecting profitability more objectively, develop reasonable and effective profit plans, and improve their profitability. Key words: Commercial bank China