近年来，随着经济增速放缓、利率市场化基本完成、金融脱媒加速、互
联网金融快速崛起，我国银行业的外部经济金融环境发生了深刻变化，我国
银行业面临着前所未有的压力

城市商业银行是我国银行业的重要组成部分，经过 20 年来的发展，在
我国银行业以及国民经济发展中发挥着越来越重要的作用。相比国有大型银
行、全国性股份制商业银行，城市商业银行在资产规模、业务结构、盈利能
力以及风险管理能力等方面相对较弱，在当前经营环境下无疑会面临更为严
峻的压力。因此，对城市商业银行的财务状况进行分析评价显得必要且有意
义

本文旨在通过构建一套评价体系，对城市商业银行的财务状况进行分析
评价，并根据分析结果提出相应的完善建议，本文的大致框架为：
首先，通过国内外相关文献研究总结出银行财务评价与银行评级具有密
切联系：银行财务评价是银行评级的基础，银行评级体系可为构建银行财务
评价体系提供参考。其次，对城市商业银行的发展历史、当前的外部经营环
境、财务现状进行介绍。然后，基于银行评级领域最具代表性的骆驼评价体
系构建城市商业银行财务评价体系，在骆驼评价体系的基础上加入城市商业
银行规模及盈利成长性考察要素以及城市商业银行开展中间业务、进行业务
创新能力考察要素，从而形成包括资本充足程度、资产质量、管理水平、盈
利能力、流动性、成长性、业务创新能力 7 大要素，下设 10 个财务指标的
财务评价体系。接下来，本文选取 9 家城市商业银行作为分析样本，以 9 家
样本银行 2015 年度的财务数据作为主要分析对象，基于构建的评价体系开基于骆驼评价体系的城商行财务分析——以长城华西银行为例展样本银行财务分析评价。文章最后，针对前文中的城市商业银行财务评价
结果提出相应的建议，以期促进城市商业银行财务表现进一步提升

对样本银行的分析过程包括 3 个部分：首先，对 9 家样本银行在 10 个
具体财务指标上的表现进行比较分析，总结样本银行财务指标呈现的特征；
其次，采用主成分分析法对 9 家样本银行的财务指标进行实证分析，从原来
数量较多的评价指标中提取出 4 个主成分：经营管理效率主成分、安全及流
动性主成分、成长性主成分、业务创新能力主成分，然后依据样本银行在 4
个主成分上的表现，计算出综合财务得分并进行排名，并对排名结果进行分
析评价；最后，以长城华西银行作为案例，具体分析该银行在各单项评价指
标上的表现及形成原因，对该银行的综合财务得分及排名进行评价，总结该
银行财务方面存在的不足之处

关键词： 城市商业银行 骆驼评价体系 主成分分析AbstractAbstract
Bank&39;s financial situation reflects the level of operation and management, and
it is embodiment of bank&39;s comprehensive strength. Good financial situation can
provides stronger driving force to resist risk, gain profit, optimize capital structure,
meanwhile, it&39;s the essential factor to form competitiveness of the bank.
In recent years, the external economic and financial environment of China&39;s
banking industry has changed profoundly, with the deceleration of economic
growth, basical completion of interest rate marketization reform, acceleration of
financial disintermediation and the rapid rise of internet finance. China&39;s banking
industry is facing unprecedent pressure.
City commercial banks are important parts of China&39;s banking industry. Over
the past two decades, city commercial banks have played more and more important
roles in China&39;s banking industry and national economic development. Considering
city commercial banks are relatively weak in asset scale, business structure,
profitability and risk management ability compared to the large state-owned
commercial banks and national joint-stock commercial banks, it&39;s no doubt that
city commercial banks are facing more severe pressure under current external
environment. Therefore, it&39;s necessary and significant to analyze and evaluate city
commercial banks&39; financial situation.
This article intends to analyze and evaluate city commercial banks&39; financial
situation by constructing a set of bank&39;s financial situation evaluation system, and
to give corresponding suggestions according to the analysis results. The
framework of this article is:
Firstly, summarizes the conclusion after analyzing relevant research at home
and abroad that:Bank&39;s financial situation evaluation is closely associated with
banking rating, bank&39;s financial situation evaluation is the foundation of banking
rating, and banking rating system gives reference for constructing financial
strength evaluation system. Secondly, introduces the history and current externalFinancial analysis of City Commercial Banks based on Camel Evaluation System——illustrated by the case of
Great Wall West China Bankenvironment and financial situation of city commercial banks. Thirdly, constructs
bank&39;s financial situation evaluation system on the basis of camel evaluation
system, which is the most representative banking rating system. Based on camel
evaluation system, adds growth evaluation factor to evaluate growth of asset scale
and profit, adds innovation evaluation factor to evaluate business innovation
ability that develop intermediary business, thus constructs bank&39;s financial
situation evaluation system that includes 7 factors: capital adequacy, asset quality,
management ability, earning capacity, liquidity, growth, business innovation ability,
and there are 10 specific financial indicators under these 7 factors. Next, selects 9
city commercial banks as sample banks. Analyzes and evaluates sample banks&39;
financial situation based on the financial situation evaluation system, with the
financial data of 2015 as the main analysis objects. Finally, in view of the analysis
and evaluation, puts forward corresponding suggestions in order to promote city
commercial banks&39; financial situation.
The process of sample banks analysis consists of 3 parts:First of all, analyzes
and compares performances of sample banks on 10 specific financial indicators,
and then sums up characteristics of the financial performances of sample banks.
Secondly, conducts empirical analysis using principal components analysis.
Derives four principal components (principal component of operation and
management efficiency, principal component of safety and liquidity, principal
component of growth, principal component of business innovation ability) from
the original financial indicators, works out the scores and ranks of sample banks
according to the performances on the four principal components, then analyzes and
evaluates sample banks&39; financial situation based on the scores and ranks. Thirdly,
takes Great Wall West China Bank as an example, analyzes its performance on 10
specific financial indicators, evaluates its score and rank , after that, summarizes
its financial defects.
Keywords: City Commercial Banks ； Camel Evaluation System ； Principal
Components Analysis目 录目 录
1 绪论.......... 1
1.1 研究背景及意义 ......... 1
1.1.1 研究背景1
1.1.2 研究意义3
1.2 国内外文献研究 ......... 3
1.2.1 银行财务评价体系 .... 3
1.2.2 骆驼评价体系的广泛应用 .......... 6
1.2.3 银行财务评价指标设计8
1.2.4 文献评述9
1.3 研究思路 .. 10
1.4 研究方法 .. 11
1.5 存在的不足12
2 城市商业银行概况 ......... 13
2.1 城市商业银行历史沿革 .. 13
2.2 城市商业银行当前经营环境 .......... 15
2.3 城市商业银行财务现状 .. 16
3 城市商业银行财务指标分析 . 17
3.1 骆驼评价体系介绍 ...... 17
3.2 构建财务评价体系 ...... 18
3.3 选取分析样本 .......... 19
3.4 财务指标分析 .......... 20
3.5 分析结论 .. 26
3.5.1 部分指标未达监管要求 ........... 26
3.5.2 普遍面临信贷资产质量压力 ....... 26
3.5.3 拨备水平普遍下降 ... 27
3.5.4 盈利指标普遍下滑 ... 28
3.5.5 规模及盈利增速放缓 . 28
3.5.6 业务创新仍有较大提升空间 ....... 29
4 城市商业银行财务实证分析 . 30基于骆驼评价体系的城商行财务分析——以长城华西银行为例4.1 主成分分析介绍 ........ 30
4.2 实证分析过程 .......... 31
4.2.1 确定评价对象及评价指标 ......... 31
4.2.2 数据正向化及标准化处理 ......... 32
4.2.3 提取主成分 ......... 32。。。以上简介无排版格式，详细内容请下载查看