【作者】 刘凯；

【导师】 鲜文铎；

【作者基本信息】 电子科技大学 ， 工商管理硕士（专业学位）， 2018， 硕士

【摘要】 近几年,我国以四大国有银行与大型股份制商业银行为代表的商业银行发展迅速,银行业的竞争越发激烈。股份制商业银行相对于以往的传统商业银行,股权结构更加合理,管理机制更加灵活,历史背景更加简单,在市场经济及资本市场中起到了优化经济资源配置、支持实体经济发展的重要作用。股份制商业银行,尤其是大中型股份制商业银行具有更高的管理水平、更优的经济绩效和更具创新的金融产品,整体上代表了中国银行业的发展水平,并且在未来有更大的发展前景和成长空间。作为新中国第一批股份制商业银行,浦发银行一直是国内优秀股份制银行代表。银行经营的核心是风险控制与管理。如何有效加强管理、控制经营风险,在不断变化的市场环境中寻求经营战略的优化,实现高效、稳健、绩优的经营目标,提升企业的价值,就成了银行经营管理的重中之重。传统的财务报表分析,往往重点着眼于历史财务报表数据本身的计算和分析,缺乏对会计信息质量的分析,使得财务分析的可靠性和分析质量不高;更重要的是,传统财务分析未能将公司的经济环境、行业状况和经营战略、会计策略等因素纳入到财务报表分析框架之中,使得传统财务报表分析只见树木不见森林,不能深层次地、有效地发现经营管理中的问题和恰当地评价经济绩效。随着国内银行业发展进入“新常态”,银行业的竞争日趋激烈,我国金融业正以全方位、更加开放的姿态迎来外国各类金融机构的进入,未来银行业的竞争环境变化将更加迅速。商业银行的管理者、投资者、监管者以及其他各利益相关方越来越重视财务报表分析,从战略角度,全面、系统、科学地分析与评价商业银行财务状况、经营成果和现金流量的财报分析尤具有重要现实意义。本文基于哈佛财务分析框架,从企业的环境与战略分析出发,通过会计分析对会计政策和会计信息质量进行评价,然后进行财务指标分析和综合分析,评价企业的经营业绩,最后是前景分析和研究建议。通过对企业过去经营管理与未来发展状况进行综合全面的分析,更有针对性,更加全面地反映企业现状。财务分析将揭示经营中暴露的问题,规避未来可能遇到的风险,站在战略的高度为财务分析结论使用者提供全面的分析结论。本文结合理论与案例,通过近年来银行业环境变化,浦发银行竞争对手信息等方式,从多个角度审视浦发银行现状,并以可持续发展的眼光对财务数据进行分析,并对浦发银行提出自己的建议。希望这些结论与建议可以帮助浦发银行积极面对未来更加激烈的行业竞争,抓住机遇更好更快地发展。更多还原

【Abstract】 In recent years,the banking industry in China represented by the four major state-owned banks and large-scale joint-stock commercial banks has developed rapidly,and the competition among the banking industry has become increasingly fierce.Compared with traditional commercial banks,the joint-stock commercial banks have a simpler historical background,and the systems and mechanisms used are also more flexible.They have higher advantages in all aspects,and they have boosted the overall banking industry as a whole.The development process,and joint-stock commercial banks have great development prospects and development potential.As the first batch of joint-stock commercial banks in New China,Pudong Development Bank has always been the representative of the outstanding joint-stock banks in China.The core of bank management is risk control and management.How to effectively strengthen management and control management risk,seek the optimization of business strategy in the changing market environment,realize the efficient,robust and excellent management goal and enhance the value of the enterprise,has become the most important part of the management of the bank.The analysis of the traditional financial statements focuses on the calculation and analysis of the data of the historical financial statements,and the lack of the analysis of the quality of the accounting information,which makes the reliability and analysis of the financial analysis not high.Strategy and other factors are included in the framework of financial statement analysis,which makes the analysis of the traditional financial statements only the trees are not seen,and can not find the problems in the management and the proper evaluation of the economic performance.With the development of the domestic banking industry into a "new normal",the competition of the banking industry is becoming increasingly fierce.China’s financial industry is entering the foreign financial institutions in a full and more open manner,and the competition environment of the banking industry will be more rapid in the future.The managers,investors,supervisors and other stakeholders of commercial banks have paid more and more attention to the analysis of financial statements.From a strategic point of view,it is of great practical significance to analyze and evaluate the financial status of commercial banks,management results and cash flow in a comprehensive,systematic and scientific way.This article is based on the Harvard analysis framework.Based on the original financial analysis,combined with the Harvard framework analysis method,and DuPont’s financial analysis system,it comprehensively analyzes the financial status of the target company,accounting statistics,financial development status and other factors from the aspects of strategy,accounting,finance,and prospects.Future business development prospects will provide comprehensive and comprehensive analysis of the company’s past operations,management,and future development.It will be more targeted and more comprehensively reflect the current status of the company.The comprehensive financial analysis will reveal the problems exposed in the business,avoid risks that may be encountered in the future,and provide comprehensive analysis conclusions for the users of the financial analysis conclusions at a strategic height.更多还原