我国商业银行财务分析——以中国建设银行为例  

Financial Analysis of China's Commercial Banks——Take CCB as an Example

作　　者：王凤洁[1] 林斌[1] 

机构地区：[1]江西农业大学经济管理学院,江西南昌330045

出　　处：《科技广场》2014年第7期191-196,共6页Science Mosaic

摘　　要：市场经济的不断发展使得金融行业成为人们关注的焦点之一,商业银行作为金融体系的主体,对其经营状况进行财务分析能体现宏观经济的发展现状。本文选取了四大国有商业银行之一的中国建设银行进行财务报表分析,通过分析其盈利能力指标、资本充足指标、资产质量指标和主要监管指标,了解中国建设银行的营运状况,提出对应的改善建议,以期对中国建设银行未来发展有一定的参考意义。With the development of market economy, the financial industry has become the tbcus of people＇s attention. As a major in financial system, financial analysis on commercial banks＇ operating performance can reflect macroeconomic current situation. This paper selects China Construction Bank which is one of the four major state-owned commercial banks in China, and makes financial statement analysis by analyzing its profitability indi- cators, capital adequacy indicators, asset quality indicators and key regulatory indicators to understand its operating conditions. The paper then puts forward corresponding suggestions which are expected to be of great reference value for its development in the future.

关 键 词：财务分析 财务指标 中国建设银行 

分 类 号：F832[经济管理—金融学]