摘 要

银行业在我国的金融体系中占有举足轻重的地位,增强盈利能力是银行提升公司实力和国际行业地位的关键,因此对银行盈利能力的研究具有非常重要的意义。本文选取我国在沪深两股上市的15家银行，2009-2013年间的数据利用杜邦分析法对我国的工商银行、农业银行等五大国有银行，北京银行、南京银行等城市银行还有民生银行等的盈利能力进行分析。通过对商品经营能力相关的分析（主营业务利润率、成本费用利润率），每股收益质量分析（每股收益、扣除非经营性损失后的每股收益）和资本资产经营能力相关的盈利能力分析（总资产收益率、净资产收益率）综合全面地评价15家上市银行所代表的我国银行业的近年来的盈利水平与挑战及应对措施。我国的上市银行盈利能力总体上是不断增长，网上银行、各种理财产品的涌现等现象都对传统银行业的发展提出了更高的要求，想要提升公司实力，应对网络安全挑战、产品创新需求和客户满意度低等方面都迫使上市银行提升盈利能力。

关键词：上市公司；银行业；盈利能力分析

Profitability analysis of listed bank

ABSTRACT

Banking plays an important role in China's financial system, enhance the profitability of banks is the key to enhance the company's strength and international position in the industry, therefore the research on bank profitability is very important. This article selects 15 banks from the domestic share markets in shanghai and shenzhen ,2009-2013 years of data on China's industrial and commercial bank, Agricultural Bank and other five major state-owned banks using DuPont analysis, analysis of the Bank of Beijing, Bank of Nanjing city bank and China Minsheng Bank profitability. Through the analysis of the commercial viability of the relevant (the main business profit rate, the cost profit margins), analysis of earnings quality(EPS, excluding non operating loss of earnings per share analysis ) and capital asset management capabilities related to profitability (all capital earnings rate, rate of return on net assets) comprehensive evaluation 15 listed banks on behalf of China's banking industry in recent years, the level of profitability and challenges and countermeasures. Is the continuous growth of China's overall profitability of listed banks, putting forward higher requirements of all kinds of financial products, the emergence of Internet banking and other phenomena of the traditional banking development, to enhance the strength of the company, dealing with the challenges of network security, producing innovation and customer satisfaction are low demand force to enhance the profitability of listed banks.

Key words：Public companies；Banking ；earning capacity analysis

目 录

1 文献综述…………………………………………………………………………………………………1

1.1研究背景…………………………………………………………………………………………1

1.2研究意义及目的……………………………………………………………………………………1

1.3国外银行业上市企业盈利能力分析文献综述…………………………………………………2

1.4国内银行业上市企业盈利能力分析文献综述……………………………………………………3

2 银行业现状分析及样本数据选择………………………………………………………………………7

2.1银行业现状…………………………………………………………………………………………7

2.2研究方法与样本数据的选取……………………………………………………………………8

2.2.1方法选择………………………………………………………………………………8

2.2.2样本数据的选取及数据来源……………………………………………………………8

3 盈利能力分析……………………………………………………………………………………………10

3.1商品经营能力相关的盈利能力分析………………………………………………………………10

3.1.1主营业务利润率………………………………………………………………………10

3.1.2成本费用利润率………………………………………………………………………12

3.2每股收益质量分析……………………………………………………………………………13 3.2.1每股收益…………………………………………………………………………13

3.2.2扣除非经营性损益后的每股收益………………………………………………14

3.3资本资产经营能力相关的盈利能力分析…………………………………………………15

3.3.1 总资产收益率……………………………………………………………………16

3.3.2净资产收益率……………………………………………………………………17

4 我国上市银行的改革新方向………………………………………………………………………19

4.1中国银行业内盈利能力对比………………………………………………………………19

4.2提升上市银行盈利能力的建议……………………………………………………………20

结论 ……………………………………………………………………………………………………22

致谢…………………………………………………………………………………………………………23

参考文献……………………………………………………………………………………………………24

1 文献综述

1.1研究背景