基于财务数据分析对徽商银行上市可行性研究  

Research on the Feasibility of Huishang Bank′s Listing Based on Analysis of Financial Data

作　　者：夏新桐 朱家明[2] XIA Xin-tong;ZHU Jia-ming(School of Accounting,Anhui University of Finance and Economics,Bengbu 233030,Anhui Province,China;School of Statistics and Applied Mathematics,Anhui University of Finance and Economics,Bengbu 233030,Anhui Province,China)

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030 [2]安徽财经大学统计与应用数学学院,安徽蚌埠233030

出　　处：《景德镇学院学报》2021年第3期8-12,共5页Journal of JingDeZhen University

基　　金：国家自然科学基金(71974001);教育部人文社会科学研究项目(19YJCZH069);安徽省教研项目(2018jyxm1305)。

摘　　要：通过对我国商业银行上市概况,徽商银行上市的动因分析、近三年来主要财务数据分析以及竞争优势分析,得知徽商银行公司治理有效,经营管理规范,资产质量良好,资产负债结构合理,持续盈利能力较强,现金流量正常,在主体资格、规范运行、财务与会计、银行上市的特别规定等方面,均符合A股主板上市要求,上市是可行的。根据徽商银行发展现状,提出加快上市的对策建议。Having made an analysis of the listing of commercial banks in our country,the motivation for listing of Huishang Bank,its main financial data in the past three years and competitive advantages,we know that Huishang Bank has effective corporate governance,standardized business management,good asset quality,reasonable asset liability structure,strong sustained profitability,and normal cash flow.In short,Huishang Bank has met such important requirements:subject qualifications,standardized operations,finance and accounting,and special stipulations of bank listing that it is feasible to list.According to the development status of Huishang Bank,we propose countermeasures and suggestions for speeding up its listing.

关 键 词：财务分析 徽商银行 A股 上市 可行性 

分 类 号：F832.33[经济管理—金融学]