商业银行财务状况质量评价指标体系的设计与应用

摘要商业银行之间的竞争愈加激烈，建立行之有效的财务状况质量评价指标体系对于银行的生存与发展十分重要，也成为了财务报表分析领域的一个非常迫切而又极具实用价值的研究课题。本文在参照国内外已有的质量评价指标体系的基础上，综合商业银行的盈利能力状况、资产流动性状况、资产安全状况以及成长发展能力状况四个方面的12个指标，构建出了一个比较完整的商业银行财务状况质量评价指标体系。之后运用数理统计中的主成分分析法得出综合得分函数，利用SPSS软件对选取的15家上市商业银行进行实证研究，以验证该方法的科学性和适用性，并从综合得分中分析样本银行的财务状况质量以及造成差异的原因，从而为商业银行提高财务状况质量水平提供相应的建议。63992

关键词：商业银行财务状况质量主成分分析

毕业论文外文摘要

Title Design and Application of commercial banks in the financial position of quality evaluation index system

Abstract

Increasingly fierce competition among commercial banks， the financial position of the establishment of effective quality evaluation index system has also become very important for the survival and development of the bank， financial statement analysis a very urgent and very useful research topic. In reference to the existing domestic and international quality evaluation index system based on four aspects of the integrated commercial banks' profitability condition， liquidity position， asset security situation， as well as growth and development capabilities position 12 indicators to build a more complete commercial banks in the financial position of quality evaluation index system. After the use of principal component analysis in mathematical statistics derived composite score function using the software SPSS 15 listed commercial banks to select an empirical study to verify the scientific and applicability of the method and analysis from the composite score sample banks the financial position of quality as well as the reasons for this disparity， so as to commercial banks to raise the level of the quality of financial position to provide the appropriate recommendations.

Keywords： Commercial bank The quality of financial position Principal component analysis

1 绪论 1

1.1 研究背景及其意义 1

1.2 研究思路与研究方法 2

1.3 研究框架 3

1.4 研究的创新点 3

2 财务状况质量评价的理论基础 4

2.1 相关文献综述 4

2.2 相关概念的界定 6

2.3 财务状况质量评价的特点及依据 7

3 财务状况质量评价指标体系的设计 8

3.1 财务状况质量评价的质量内容 8

3.2 评价指标体系设计原则 8

3.3 传统财务状况质量评价指标及缺陷 9

3.4 财务状况质量评价指标方法设计 10

4 商业银行财务状况质量评价模型的构建 13

4.1 基于主成分分析法的商业银行财务综合评价方法设计 13

4.2 模型设计 14 商业银行财务状况质量评价指标体系的设计与应用:http://www.youerw.com/kuaiji/lunwen_70883.html