会计专业毕业设计（论文）-中信银行盈利能力分析_精品.doc

福建工程学院 毕业设计（论文）开题报告 经济管理 系 会计 专业 设计（论文）题目 中信银行盈利能力分析 学生姓名 学号 起迄日期2011年11月21日-2011年12月23日 设计地点 福建工程学院 指导教师 摘 要 随着经济全球化的发展，我国的金融环境发生了新的变化，银行业竞争更加激烈。中国的民族银行业面临如何在竞争激烈的金融环境中寻找到生存空间，如何在差异化的市场中充分认识并发挥自身优势提高竞争力是极其重要。因此，我国商业银行要在激烈的市场竞争中处于不败之地，并实现可持续发展，就要大力提升自身的经营效率和盈利能力。 本文从经营盈利能力、资产盈利能力、资本盈利能力和收益质量四个方面分析了中信银行股份有限公司的盈利现状，同时借助于杜邦财务分析方法对其进行了综合盈利能力分析，找出我国商业银行盈利能力方面的优势和存在的不足，这样可以使我国金融业上市企业对其盈利能力有正确的认识，从而揭示了盈利能力分析对衡量上市公司经营业绩并预测其发展前景所起的重要作用，为金融企业的进一步发展提供有益借鉴。 关键词：金融行业 上市公司 盈利能力 杜邦分析 Abstract With the development of economic globalization, Chinas financial environment of the new changes have occurred, the banking industry more competitive. Chinas national banking face how to in the fierce competition in the financial environment in search for to living space, and how to fully understand the differentiation of market and improving the competitive advantage of the subject. Therefore, our country commercial bank to be in the fierce competition in the market is in an invincible position, and realize the sustainable development, will make great efforts to enhance their operation efficiency and profitability. This article from the management profit ability, assets profitability, capital profitability and earnings quality four aspects of citic bank analyzes the present situation of the earnings of a joint stock limited company, at the same time, the empirical analysis method by the comprehensive profitability analysis, so can make Chinas financial industry to its profitability listed enterprises have a correct understanding and reveals the profitability analysis to measure appear on the market the company operating performance and forecast the development prospects can play an important role, for the further development of financial enterprise to provide the reference. Keywords: financial industry；listed companies ；profit ability； dupont analysis 目 录 HYP