银行经营绩效的综合分析框架——杜邦-财务状况质量分析框架的构建与实例检验  

A Comprehensive Financial Analysis Framework for Bank Performance:Theoretical Construction and Empirical Validation of the DuPont-Financial Quality Analysis Framework

作　　者：陈光 Guang Chen(Industrial Bank Co.,Ltd.,Nanjing Branch,Nanjing 210000,China)

机构地区：[1]兴业银行南京分行,江苏南京210000

出　　处：《财务与金融》2024年第4期26-37,共12页Accounting and Finance

摘　　要：当前,银行正面临低利率环境与激烈市场竞争的双重压力,这迫使各金融机构加速转向内涵式发展模式,以实现可持续发展。然而,当前银行普遍存在以绩效考核取代财务分析的现象,这种做法容易导致基层“层层加码”,进而造成经营策略的扭曲。这种现象部分源于基层管理的惰性思维,同时也暴露出财务分析与业务管理结合不紧密的问题。为了克服财务分析的局限性,可以采用一种新的综合分析框架——杜邦-财务状况质量分析框架。该框架融合了杜邦分析法和财务状况质量分析法,不仅考量盈利能力,还深入分析资产质量、负债结构、资本充足率、利润质量、现金流量质量以及战略规划,旨在提供更为全面和深入的财务洞察。通过ZS银行的案例分析,验证新分析框架的有效性,为银行财务分析和战略规划提供新的视角。为适应高质量发展的要求,银行应加强精细化管理和创新驱动,重视财务分析,同时转变依赖考评衡量业务发展质量的传统思维。后续研究应重点关注分析框架的普适性、数字技术与人工智能的应用,以及在经济复苏背景下财务目标与社会责任的平衡。In the current financial climate,characterized by low interest rates and fierce market competition,banks are increasingly shifting towards a model of quality-oriented growth to ensure sustainable development.However,the common practice in the banking sector of substituting performance evaluation for financial analysis often leads to incremental pressures from the bottom up,potentially distorting business strategies.This phenomenon is partly due to inertial thinking in grassroots management and also reflects a lack of integration between financial analysis and business management.To overcome the limitations of financial analysis,this paper proposes a novel comprehensive assessment framework-the DuPont-Financial Quality Analysis Framework,which integrates DuPont analysis with financial quality analysis.This framework not only evaluates profitability but also provides an in-depth analysis of asset quality,liability structure,capital adequacy,profit quality,cash flow quality,and strategic planning,offering a more comprehensive and insightful financial perspective.Through a case study of ZS Bank,the effectiveness of this new analytical framework is validated,offering new insights into financial analysis and strategic planning for banks.To meet the requirements of high-quality development,banks should enhance refined management and innovation-driven strategies,place greater emphasis on financial analysis,and shift away from the traditional mentality of relying on assessments to measure the quality of business development.Further research should focus on the universal applicability of the framework,the application of digital technology and artificial intelligence,and balancing financial objectives with social responsibilities in the context of economic recovery.

关 键 词：杜邦分析法 财务状况质量分析法 财务分析 案例研究 RORWA 

分 类 号：F230[经济管理—会计学]