基于商业银行“三性”、杜邦模型和CAMEL体系的业绩评价——来自2004年我国商业银行财务数据的实证分析  

Assessment of Operation Performance on the Basis of Dupont Model and CAMEL System——An Empirical Analysis of China Commercial Banks Financial Performance of 2004

作　　者：孙文合[1] 田岗[2] 李华[3] 

机构地区：[1]辽宁大学工商管理学院,辽宁沈阳110036 [2]南开大学经济学院金融系,天津300071 [3]南开大学国际商学院,天津300071

出　　处：《审计与经济研究》2005年第4期79-83,共5页Journal of Audit & Economics

摘　　要：从商业银行经营的基本理念———“三性”分析入手,以突出财务指标之间协调性的杜邦模型弥补“三性”指标的内在冲突,同时引进对银行财务风险的有效分析工具———骆驼评价体系。基于这三个理论分析,构建起评价我国商业银行经营业绩的多元指标,并运用科学、客观的统计工具———因子分析,对我国商业银行2004年年度报告的财务状况、经营成果和现金流量进行分析,从横向和纵向对我国商业银行经营业绩进行综合评价。From the point-of-view of three important theories of commercial banks' liquidity, security, and profitability, this paper establishes a multi-factor measuring system for China commercial banks' operation performance on the basis of Dupont model, and the theory of asset quality and management in CAMEL system. The paper also uses factor analysis to analyze the data of 2002 about the financial conditions, operational results, and cash flows of China's commercial banks. After a vertical and horizontal analysis, the authors present some policy suggestions from the financial perspective.

关 键 词：杜邦模型 骆驼体系 经营业绩 因子分析 

分 类 号：F830.33[经济管理—金融学]