近年来，中国经济发展日新月异，快速发展进程有目共睹。2018 年末我国的国 内生产总值（GDP）已达 90.03 万亿元。在不断完善的资本市场中，国民经济体量、 产业发展得到明显提高，而金融行业作为经济发展重要力量，其在国民经济中愈发 重要。为促进我国经济发展推行各项政策方针，金融业的完善和改革作为其中必不 可少的关键因素。随着我国对外开放程度进一步加深，与全球经济关系愈加紧密， 金融环境全球化趋势也愈加明显，派生出更加复杂多变的金融环境。商业银行作为 我国金融体系中不可或缺的中坚力量，其发展直接关系到我国国民经济发展。为应 对日益复杂的金融环境，促使我国经济得到稳定快速发展，鉴于银行业的特殊行业 性质，需要提出针对性的策略提升商业银行绩效水平。深入研究其绩效影响因素， 才能使商业银行调整自身经营策略，最终达到提升自身绩效水平，从而推动我国国 民经济快速发展的目标。 在社会经济飞速发展的大趋势下，商业银行发展也逐年加快，随着银行资产总 规模不断提升，负债总规模逐年增加，致使银行资产负债率上升趋势明显，城商行 在银行中的重要作用愈加重要。本文主要阐述以 H 城商行为代表的中小规模城商行 绩效影响因素研究的背景及意义，并通过一系列的研究方法，进一步探究影响 H 城 商行发展绩效的因素，有针对性的提出相关意见及建议。H 城商行是作为 A 省唯一 一个地方本土城市商业银行，在行业监管机制日益健全完善的背景下，资产负债业 务的监管趋紧，银行业的盈利增长也将发生与之相一致的变化，其绩效也随之变动。 具体地，通过采集 H 城商行近五年自身财务数据的变化，根据其利润表结合资 产负债信息掌握绩效构成及整体情况，比照五大国有行以及同规模水平的四家城市 商业银行近 5 年报表，立足于收入、费用及风险等角度出发，建立研究绩效指标体 系，基于净利息收入率、中间业务收入率、成本费用比率、不良贷款率等指标，反 映其 H 城商行的经营绩效水平。 其次利用财务数据进行划分，根据其收入类项目的影响因素以及成本费用类项 目的影响因素进行深入分析。基于杜邦分析法，建立绩效评价指标体系，根据 H 城 商行财务数据探究其绩效影响因素。 最后，通过收入、费用、风险等各方面来总结分析，通过对其绩效的影响因素 分析，构建合理的发展战略目标，增强行业竞争力分析中小城商行的发展特点，找 出发展的不足与优势，制定与目前经营现状相适应战略规划，实现自身发展目标。 关键词：H 城商行；财务分析；绩效I ABSTRACT In recent years, China's economy has been developing rapidly and the process of rapid development is obvious to all. By the end of 2018, China's gross domestic product (GDP) had reached 90.03 trillion yuan. In the continuous improvement of the capital market, the size of the national economy and industrial development have been significantly improved, and the financial industry, as an important force in economic development, is increasingly important in the national economy. In order to promote China's economic development to carry out various policies and guidelines, the improvement and reform of the financial industry as one of the essential key factors. With the further deepening of China's opening to the outside world and the increasingly close relationship with the global economy, the trend of financial environment globalization has become more and more obvious, and a more complex and changeable financial environment has been derived. As an indispensable backbone of China's financial system, the development of commercial Banks is directly related to the development of China's national economy. In order to cope with the increasingly complex financial environment and promote the stable and rapid development of China's economy, it is necessary to put forward targeted strategies to improve the performance of commercial Banks in view of the special nature of the banking industry. In order to make commercial Banks adjust their business strategies and ultimately achieve the goal of improving their performance and promoting the rapid development of China's national economy, in-depth study of the factors affecting their performance can help them adjust their business strategies. Under the general trend of rapid social and economic development, the development of commercial Banks is also accelerated year by year. With the continuous improvement of the total scale of bank assets and the increase of the total scale of liabilities year by year, the asset-liability ratio of Banks has an obvious upward trend, and urban commercial Banks play an increasingly important role in Banks. This paper mainly expounds the background and significance of the research on the factors influencing the performance of small and medium-sized city business firms represented by the business behaviors of H city. Through a series of research methods, it further explores the factors influencing the development performance of H city business firms and puts forward relevant opinions and Suggestions. As the only local city commercial bank in A province, H city commercial bank is under the background of the increasingly sound industrialII supervision mechanism, the supervision of asset and liability business is becoming tighter, and the profit growth of the banking industry will be consistent with it, and its performance will change accordingly. Specifically, through the acquisition of H city firm nearly five years the change of financial data, based on its income statement balance sheet have performance information composition and the overall situation, according to the five big state-owned lines as well as with the scale level of four city commercial bank statements in recent five years, based on the aspects such as income, cost and risk, and establishes an index system of research performance, based on net interest income ratio, intermediate business income ratio, cost expense ratio and non-performing loan ratio index, reflect the business performance of the H city business. Secondly, financial data are used to classify the items according to the influencing factors of income items and cost items. Based on dupont analysis, a performance evaluation index system was established, and factors influencing the performance were explored according to the financial data of H city firm. Finally, through income, cost, risk and so on various aspects to summarize analysis, by analyzing the influence factors of its performance, build a reasonable development strategy goal, the development of the industry competitiveness analysis small and medium-sized city commercial banks characteristics, find out the shortage of the development and advantages, develop appropriate to strategic planning with the current management status quo, to realize their own development goals. KEYWORDS:The H City commercial bank;financial analysis;performance1 目 录 第一章 绪论...................................................................................................1 第一节 研究背景与意义................................................................................................... 1 一、研究背景.................................................................................................................... 1 二、研究意义.................................................................................................................... 2 第二节 文献综述............................................................................................................... 3 一、 国外相关文献.......................................................................................................... 3 二、国内相关文献............................................................................................................ 4 第三节 研究内容及方法................................................................................................... 5 一、研究内容.................................................................................................................... 5 二、研究方法.................................................................................................................... 6 第二章 商业银行绩效影响因素分析...........................................................8 第一节 商业银行绩效分析理论....................................................................................... 8 一、商业银行绩效分析的内涵................................................................................