【正文】 的成果，所有數(shù)據(jù)、圖片資料真實(shí)可靠。盡我所知，除文中已經(jīng)注明引用的內(nèi)容外，本學(xué)位論文的研究成果不包含他人享有著作權(quán)的內(nèi)容。本學(xué)位論文的知識(shí)產(chǎn)權(quán)歸屬于培養(yǎng)單位。截止 2022 年 3 月滬深兩市共有 16 家上市商業(yè)銀行， 16 家上市銀行的總市值已經(jīng)達(dá)到了滬深兩市總市值的 20%以上。在良好的形勢(shì)下，我國銀行業(yè)也存在不少挑戰(zhàn)。外部經(jīng)濟(jì)體復(fù)蘇緩慢，同時(shí)國內(nèi)經(jīng)濟(jì)面臨著結(jié)構(gòu)轉(zhuǎn)型，銀行業(yè)高速增長勢(shì)頭明顯受到抑制。作為商業(yè)銀行基本面的體現(xiàn)，財(cái)務(wù)狀況優(yōu)劣影響著商業(yè)銀行的管理者、投資者和債權(quán)人的決策行為。因此，本文以上市商業(yè)銀行財(cái)務(wù)分析相關(guān)理論為指導(dǎo)，按照商業(yè)銀行安全性、流動(dòng)性、盈利性和成長性經(jīng)營原則，采用財(cái)務(wù)比率等研究方法，分析了我國資產(chǎn)規(guī)模前五強(qiáng)的上市商業(yè)銀行已公布的近六年來的財(cái)務(wù)指標(biāo)，同時(shí)根據(jù)分析結(jié)果提出了比較切實(shí)可行的建議。s top five in recent six years, we will begin our analysis. At last, some practical and feasible suggestions will be raised according to the analysis results.Key words: mercial banks, financial statement analysis, ratio analysisV目 錄摘 要 ......................................................................................................................................IIIABSTRACT......................................................................................................................................IV1 緒論 .............................................................................................................................................1 研究目的與意義 ....................................................................................................................1 研究目的 .........................................................................................................................1 研究意義 .........................................................................................................................1 國內(nèi)外研究綜述 ....................................................................................................................2 國外研究綜述 ................................................................................................................2 國內(nèi)研究綜述 ................................................................................................................3 研究內(nèi)容 ..................................................................................................................................4 研究方法 ......................................................5 研究背景 ..................................................................................................................................62 我國上市商業(yè)銀行的財(cái)務(wù)現(xiàn)狀分析 ..................................................................................6 我國商業(yè)銀行財(cái)務(wù)積極面 .................................................................................................6 我國商業(yè)銀行財(cái)務(wù)消極面 .............................................................................................83 財(cái)務(wù)比率指標(biāo)體系構(gòu)建與分析 ...........................................................................................9 指標(biāo)體系構(gòu)建說明 ...............................................................................................................9 盈利性指標(biāo)分析 ..................................................................................................................10 凈資產(chǎn)收益率 ..............................................................................................................10 每股收益 .......................................................................................................................11 利息收入收入水平 ....................................................................................................12 成本收入比 ...................................................................................................................13 安全性指標(biāo)分析 ..................................................................................................................14 資本充足率 ...................................................................................................................14 撥備覆蓋率 ...................................................................................................................15 不良貸款率 ...................................................................................................................16 資產(chǎn)負(fù)債率 ...................................................................................................................17 流動(dòng)性指標(biāo)分析 ..................................................................................................................18 貸存比率 .......................................................................................................................18 流動(dòng)性比率 ...................................................................................................................19 成長性指標(biāo)分析 ..................................................................................................................20 主營業(yè)務(wù)收入增長率 ................................................................................................20 凈利潤增長率 ..............................................................................................................214 基于簡單平均法的工商銀行財(cái)務(wù)報(bào)表分析 ...................................................................22VI 指標(biāo)體系 ................................................................................................................................22 評(píng)分方法 ................................................................................................................................23 評(píng)分結(jié)果 ................................................................................................................................245 研究結(jié)論、建議與展望 .......................................................................................................25 結(jié)論 ....................................................