中国银行的经营绩效评估.doc

中国银行的经营绩效评估 摘 要 伴随着经济的迅速发展，我国商业银行体系日益完善，形成了以大型商业银行为主，股份制商业银行、城市商业银行、农村商业银行协调发展的局面。与此同时，外资银行也在积极开拓中国市场，在我国金融业务中占有一席之地，我国银行业竞争越来越激烈。2013年“余额宝”等互联网金融的出现也威胁到了银行的生存。随着竞争白热化的加剧，各商业银行逐渐开始关注自身的经营业绩，以期在市场竞争中立于不败之地。 作为我国国际化和多元化程度最高的银行，中国银行的业务范围十分广泛，不仅经营商业银行业务，也涉足投资银行、保险、航空租赁等多个领域，在我国银行业占据着举足轻重的地位。本文以中国银行为研究对象，在对其外部环境和自身战略背景进行研究的基础上，选取中国工商银行、中国农业银行、中国建设银行作为比较对象，依托2009年至2013年的资产负债表、利润表、现金流量表进行横向分析和纵向分析，选取一系列相关指标来衡量中国银行的安全性、流动性和盈利性。 在对中国银行的绩效进行多角度分析之后，本文得出的结论是：中国银行的安全性和流动性较强，而盈利性明显弱于同行业竞争者。最后本文针对中国银行所存在的问题，从资本结构、资源配置、创新能力和成本等方面提出了切实可行的建议。 关键词：中国银行；经营绩效；财务分析  Performance Evaluation of the Bank of China Abstract With the rapid development of economic , Chinas commercial banking system has improved steadily , and formed a large commercial bank-based , joint-stock commercial banks, city commercial banks , rural commercial banks coordinated development of the situation. At the same time , foreign banks are also actively explore the Chinese market , a place in Chinas financial business, Chinas banking industry more competitive . With the intense competition intensifies, the commercial banks gradually began to focus on their business performance, in order to remain invincible in the market competition . As an international and diversified our highest bank Bank of China, the business scope is very wide , not only in commercial banking , also involved in a number of areas of investment banking, insurance , aviation leasing in Chinas banking industry occupies a pivotal position. In this paper, the Bank of China as the research object , based on the study of the external environment and its own strategic background , select the Industrial and Commercial Bank of China, Agricultural Bank of China , China Construction Bank, as a comparison , relying on the 2009-2013 balance sheet , income statement , cash flow analysis of horizontal and vertical analysis , select a range of relevant indicators to measure the Bank of China, the safety, liquidity and profitability. After the performance of t