兴业银行财务报表分析(2)

I兴业银行财务报表分析摘要财务报表分析，是通过收集，整理企业财务会计报告中有关数据，并结合其他有关补充信息，对企业的财务状况、经营成果和现金流量情况进行综合比较和评价，为财务会计报告使用者提供管理决策和控制依据的一项管理工作。银行会计报表是银行一切金融交易的数据描述，它反映了银行经营活动的全貌。因此，对报表进行分析不仅要分析经营活动成果，而且还要分析经营活动过程。作为经营货币的企业，首先要进行资金分析。银行在资金营运的整个过程中有许多不确定因素，银行经营的各个环节都包含着风险，如何防范和控制风险，增强银行资金的流动性和安全性，这也是银行会计报表分析的另一个着重点。关键词上市银行，兴业银行，财务报表ABSTRACTBankaccountingstatementsareallfinancialtransactionsbankdatadescription(whetherontheformorinoff-balance-sheetdescribe),itreflectstheoutlineofthebank'sbusinessactivities.Therefore,analysisofstatementsnotjusttoanalysebusinessactivitiesachievement,butalsoanalysismanagementactivityprocess.Thebankisthespecialenterprisebusinessmonetarycredit,itsbusinessactivitiesprocessmainlyforcapitaloperationprocess,sofirstshouldundertakefundanalysis.Banksincapitaloperationsthroughouttheprocess,alotofuncertaintyofbank'soperationeachlinkcontain,andhowtopreventandcontroltheriskofrisks,enhancingbankliquidityandsecurity,thisalsoisbankaccountingstatementsanalysisanotherfocus.Thefinalresultsofbankmanagementperformancefortheprofits(orlosses),thepursuitofutmostprofitiscommercialbankmanagementgoal,howtoincreasingearnings,reducecost,increaseprofitabilityneedsfinancialanalysis.Thispaperfirstchapteronastrategicperspectivewhatsocgenoverallexistingstrengths,weaknesses,opportunitiesandthreats,thesecondchapteranalyzesthedevelopmentstatusoftheentirebankingindustryinIIChina'sbankingindustryatpresent,theproblemandneedstostrengthenthebusiness,thethirdchapterconcretelyanalyzedsocietegenerale2008to2008,ofthefinancialdatafromliquidity,assetquality,capitaladequacyratioandnonprofitfouraspectstoillustratesocietegenerale'sfinancialcondition,andcompareswithbetweenindustry.KEYWORDSListedBanks;Societegenerale;Financialstatements目录前言.................................................................................................................................................1第一章兴业银行简介及行业现状分析.................................................................................21.1现状................................................................................................................................21.2行业分析.......................................................................................................................2第二章兴业银行财务比率分析...............................................................................................52.1兴业银行偿债能力分析..........................................................................................52.2兴业银行盈利性分析...............................................................................................52.2.1指标说明............................................................................................................62.2.2指标分析............................................................................................................72.3兴业银行资产质量分析..........................................................................................92.3.1指标说明..........................................................................................................102.3.2指标分析..........................................................................................................102.4兴业银行流动性分析............................................................................................122.4.1指标说明..........................................................................................................132.4.2指标分析..........................................................................................................132.5兴业银行资本充足率分析...................................................................................152.5.1指标说明..........................................................................................................152.5.2指标分析..........................................................................................................16III第三章兴业银行财务存在的问题及发展建议.................................................................173.1存在的问题................................................................................................................183.1.1为提高资本充足率，过分强调“存款立行”..............................................183.1.2资产管理不善，不良贷款比率较高，风险管理体制不健全.....183.1.3经营品种单一，缺乏金融创新..............................................................183.1.4银行内部结构不当，管理水平较低......................................................193.1.5银行财务管理人员对融资渠道及其财务风险认识不足................193.1.6财务决策缺乏科学性导致决策失误......................................................193.1.7银行财务关系不明.......................................................................................203.2兴业银行发展建议..................................................................................................203.2.1保持存款适度增长，提高资本充足率.................................................203.2.2加强信贷风险管理.......................................................................................213.2.3加快业务转型，追求金融创新...............................................................223.2.4提高银行治理能力，注意银行风险防控............................................243.2.5正确选择筹资渠道..............................................................