摘要
通过对中外银行资产负债表和损益表比较分析 ,认为目前国有商业银行管理的主要问题是 :资产无二级准备、借入资金比重甚微 ;收入来源单一、商业成本高、盈利能力低且中间业务发展缓慢。这种状况难以应对加入WTO后国际大银行的挑战 ,因而有必要对国有商业银行改革的政策取向进行深入研究。
Through the comparison and analysis of the balance sheet and income statement between Chinese and Foreign banks,the author points out that the main problems existing in managing the state-owned banks at present are as follows:assets without second-class reserve,the low proportion in borrowed funds,singular source of the income, high cost and low profit,and the slow development of the medium business.It is hard for the Chinese banks to face the challenge from consortium after China's entering the WTO.Therefore it is necessary to make an in-depth study of the State-owned banks' policy direction in the reform.
出处
《现代财经（天津财经大学学报）》
2001年第11期3-7,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
财务报表
比较分析
国有商业银行
银行改革
Financial Statement
Comparison and Analysis
State-owned Banks
Reform Direction
