摘要
文章从作为商业银行经营的基本理念———“三性”分析入手,以突出财务指标之间协调性的杜邦模型弥补“三性”指标的内在矛盾冲突,两者互为补充,同时引进对银行财务风险的有效分析工具———骆驼评价体系,基于这三个理论分析,构建起评价我国商业银行经营业绩的多元指标,并运用科学、客观的统计工具———因子分析对我国商业银行2004年年度报告的财务状况、经营成果和现金流量进行分析,从横向和纵向展开了针对我国商业银行经营业绩的综合评价。
Combining three important theories the theory of commercial banks liquidity, security, and profitability, Dupont model, and the theory of asset quality and management in CAMEL system, the paper establishes a multi-factor measuring system for Chinas commercial banks' operation performance. It also uses factor analysis to analyze the data of 2004 about the financial conditions, operational results, and cash flows of Chinas commercial banks. Financially, after vertical analysis and cross-section analysis,it presents some important policy suggestions.
出处
《华东经济管理》
2005年第7期93-98,共6页
East China Economic Management
关键词
杜邦模型
骆驼体系
经营业绩
因子分析
<Keyword>Dupont model
CAMEL system
operation performance
factor analysis
