摘 要

21世纪以来，随着经济全球化发展步伐的不断迈进和我国市场经济的快速发展，国与国之间的交流合作变得日益频繁，各行业企业对于实现自身大发展的追求已成为必然，积极促进我国整体经济的繁荣发展。金融的发展与国家经济的发展息息相关，商业银行是与国家和社会的经济以及人们的生活息息相关的行业。中国工商银行作为我国四大国有商业银行之一，对我国国民经济的飞速发展发挥着重要作用。我国加入WTO后，银行业全面开放，外资银行加入国内竞争行列，使得工商银行发展中面临的竞争压力高强度化，推进企业在积极发展壮大、稳健运行的同时，注重提升企业核心竞争力，持续建设独具特色的战略发展优势，逐步实现由“大行”向“强行”的稳健跨越。

本文以财务报表分析研究为根源，分析中国工商银行2014-2018连续五年的财务报表，掌握财务信息，解读工商银行现行的发展状况，从而提出可行性经营战略建议。本文研究内容主要包括以下五个部分：第一部分主要介绍本文选题研究的背景、目的及意义，阐述国内外有关财务报表分析的研究现状，在此基础上梳理本文的研究思路。第二部分是对我国银行业发展现状的分析，主要分析其背景状况、总体经营以及在未来发展中面临的机遇与挑战等相关内容。第三部分是对中国工商银行进行经营战略分析，首先分析工商银行在发展中所处的会计环境，主要从外部环境和内在条件两方面着眼；其次分析工商银行在发展中所形成的独具特色的战略优势，主要从人员素质、企业文化、业务能力三方面研究。第四部分是对工商银行进行财务分析，根据企业近年来财务报表数据，运用财务报表分析方法，分别从财务报表项目和财务指标两个方面解读工商银行的财务报表，进而掌握其发展现状。第五部分是对工商银行进行前景分析，并为企业战略经营提出可行性建议。

关键词：中国工商银行；财务报表；财务分析

Analysis of ICBC's financial statements

ABSTRACT

Since the 21st century, with the continuous development of economic globalization and the rapid development of China's market economy, exchanges and cooperation between countries have become increasingly frequent, and enterprises in various industries have become inevitable to realize their own big development, and actively promote the prosperity and development of China's overall economy. The development of finance is closely related to the development of the national economy, and commercial Banks are closely related to the national and social economy and people's life. Industrial and commercial bank of China, as one of the four state-owned commercial Banks, plays an important role in the rapid development of China's national economy. Fully opened after China's entry into the WTO, the banking sector, foreign Banks to join the ranks of domestic competition, makes the industrial and commercial bank of competition for the development of high strength, promote the enterprise in the positive development, stable operation at the same time, pay attention to improve enterprise core competitiveness, sustainable construction unique strategic development advantage, gradually realize from the "big" to the "forced" robust across.

Based on the analysis and research of financial statements, this paper analyzed the financial statements of ICBC for five consecutive years from 2014 to 2018, grasped financial information, interpreted the current development situation of ICBC, and put forward feasible business strategy Suggestions. The research content of this paper mainly includes the following five parts: the first part mainly introduces the background, purpose and significance of the research topic of this paper, expounds the research status of financial statement analysis at home and abroad, and sorts out the research ideas of this paper on this basis. The second part is the analysis of the development status of China's banking industry, the main analysis of its background, the overall operation and the future development in the face of opportunities and challenges and other relevant content. The third part is the analysis of business strategy of ICBC. Firstly, the accounting environment of ICBC in its development is analyzed, mainly from the external environment and internal conditions. Secondly, it analyzes the unique strategic advantages of ICBC in its development, mainly from the three aspects of personnel quality, corporate culture and business ability. The fourth part is the financial analysis of ICBC. According to the financial statement data of the enterprise in recent years, the financial statement analysis method is used to interpret ICBC's financial statements from the two aspects of financial statement items and financial indicators, so as to grasp its development status. The fifth part analyzes the prospect of ICBC and puts forward feasible Suggestions for the strategic operation of the company.

Keywords: ICBC; the financial statements; financial analysis

目 录

1 导论 - 1 -

1.1 研究背景、目的及意义 - 1 -

1.1.1 研究背景 - 1 -

1.1.2 研究目的 - 2 -

1.1.3 研究意义 - 2 -

1.2 文献综述 - 2 -

1.2.1 国外财务报表研究现状 - 2 -

1.2.2 国内财务报表研究现状 - 4 -

1.2.3 财务报表研究综合评析 - 4 -

1.3 研究内容及方法 - 5 -

1.3.1 研究内容 - 5 -

1.3.2 研究方法 - 5 -

1.4 技术路线 - 6 -

2 我国银行业的发展现状分析 - 7 -

2.1 我国银行业的背景状况分析 - 7 -

2.2 我国银行业的总体经营状况 - 7 -

2.3 我国银行业面临的机遇与挑战 - 9 -

3 中国工商银行的经营战略分析 - 10 -

3.1 工商银行的会计环境分析 - 10 -

3.1.1 外部环境五力分析 - 10 -

3.1.2 内部条件SWOT分析 - 11 -

3.2 工商银行的战略优势分析 - 12 -

3.2.1 人员素质方面 - 12 -

3.2.2 企业文化方面 - 13 -

3.3.3 业务能力方面 - 14 -

4 中国工商银行的财务分析 - 15 -

4.1 财务报表分析的方法 - 15 -

4.1.1 比率分析法 - 15 -