衡阳市商业银行绩效研究

【作者】 唐军；

【导师】 邓超；

【作者基本信息】 中南大学 ， 工商管理， 2009， 硕士

【摘要】 商业银行的绩效评价是对商业银行在坚持“盈利性、安全性和流动性”的经营原则下追求利润最大化的经营状况和成果的分析比较。近年来,我国商业银行改革日益深化,新兴商业银行不断发展,特别是自2006年年底金融业全面放开后,银行业竞争加剧,这些都对商业银行绩效评价提出了更高的要求。衡阳市商业银行是衡阳市金融机构体系中的重要组成部分,经过近七年的发展,已由一家弱小的高风险金融机构成长为对地方经济发展具有重要支持促进作用的地方股份制商业银行。运用科学手段对该银行的绩效进行深入分析,探讨提高该银行经营业绩的策略,对衡阳市商业银行的发展是有启示和帮助的。本文首先界定了银行绩效的内涵,总结了理论界对银行绩效评价方法、体系等相关领域的主要研究成果,对衡阳市商业银行的发展历史及经营现状进行了简要回顾。其次,本文以衡阳市商业银行公开的年报数据为依据,着重从定量分析角度,分析衡阳市商业银行安全性、流动性、盈利性三个方面的绩效表现。同时,引入因子分析评价法,分析了衡阳市商业银行2007年的绩效情况,并将该商业银行与其他七家商业银行同期绩效进行对比,探求衡阳市商业银行近年来绩效变化的原因。最后,针对衡阳市商业银行经营过程中存在的问题和与同业的差距,本文进一步提出了优化股权,提高资本充足率、完善服务营销、构建科学的绩效考核管理体系、加强人力资源开发等促进该银行持续健康快速发展的对策建议。更多还原

【Abstract】 Commercial bank’s performance measurement is the comparative analysis of its operating condition and results based on the principle of that profitability, safety and liquidity. With the deepening reform of commercial banks and rapid development of newly emerging commercial banks in our country, competition in the banking industry has become fiercer and fiercer especially after the full opening of our domestic financial industry in 2006, which asks for higher requirement for the commercial bank’s performance measurement.Hengyang city commercial bank is the important constituent of the financial system in Hengyang city. After 7 years’ development, it has grown into a local joint-stock commercial bank that plays an important role in promoting local economy, which was a small high-risk organization. So, it will be helpful for the development of Hengyang city commercial bank to extend measurement on its performance and probe into the strategy of improving its operational performance.Firstly, the paper defines the connotation of commercial bank’s performance, summarizes the literatures on this topic, and overviews the developing history of Hengyang city commercial bank and the status quo of its performance as well.After that, we analyze the performance of Hengyang commercial bank regarding safety, liquidity and profitability from the quantitative perspective, based on the various financial data and single index method. Meanwhile, we finish the performance measurement of Hengyang commercial bank in 2007 by means of factor analysis method, and compare it with that of other 7 commercial banks in order to probe into the causes of the changes in its performance during recent years.Finally, based on the former analysis result, some suggestions are put forward to promote fast and sustainable development of Hengyang commercial bank, which include perfecting its management structure, increasing its capital adequacy ratio, improving service marketing and building up scientific performance assessment system.更多还原