长三角地区城市商业银行盈余质量问题研究毕业论文.doc

毕业论文 （20_ _届） 长三角地区城市商业银行盈余质量问题研究 摘 要 经过十几年的改革与发展，我国城市商业银行的实力已经有了很大的提高。但是如我们所知，自2006年外资银行开始经营人民币业务后，我国的银行业外部经营环境发生了巨大的变化，与外资银行成熟的发展体系相比较，我国的银行，尤其是城市商业银行的弊端逐渐显现出来，业内关于银行的核心竞争力和可持续发展能力有了强烈的关注和争论。 2008年的金融危机，造成了许多中小企业融资困难的情况，这于以中小企业为根本客户群体的城市商业银行来说，又是一个很大的机遇与挑战。本文在总结相关研究的基础上，以长三角地区两个典型的城市商业银行——宁波银行和南京银行为例，从体现企业核心竞争力和可持续发展能力的盈余质量入手，采取这两家银行最新报表的数据进行比较分析，发现长三角地区城市商业银行的优劣势，有针对性地提出一系列措施和策略，为城市商业银行进一步地提升竞争力和可持续发展能力奠定基础。 关键词：Abstract After ten years of reform and development, the strength of city commercial banks has been greatly improved. But, as we know, since 2006 foreign banks to conduct RMB business, the external operating environment of the banking industry has undergone tremendous changes, and foreign banks compared to the mature development system, Chinas banks, especially city commercial banks abuse is gradually emerging out of the industry on the banks core competitiveness and sustainable development with a strong concern and controversy. 2008 financial crisis, causing many small and medium enterprises financing difficulties, and this was to small and medium enterprises as a fundamental customer base for city commercial banks, but also a lot of opportunities and challenges. This paper summarizes research on the basis of the Yangtze River Delta region of two typical urban commercial banks - Bank of Ningbo and Bank of Nanjing as an example, reflect the enterprises core competitiveness and sustainable development capacity of the earnings quality start, take two Banks latest report comparative analysis of the data and found that the Yangtze River Delta advantages and disadvantages of city commercial banks have put forward a series of measures and strategies for city commercial banks to further enhance competitiveness and lay the foundation for sustainable development. Keywords:City Commercial Bank;City Commercial Bank;Competitiveness 目 录 前言 1 1 研究背景和研究意义 1 2 研究思路 1 1 以往研究回顾 3 1.1 相关的概念与理论 3 1.1.1 商业银行的概念 3 1.1.2 盈余质量的概念 3 1.1.3 盈余质量的要素 4 1.2 国内外有关商业银行盈余质量的研究 5 2 样