在社会主义市场经济的强力推动和中国银行业的不断改革下，我国银行业的 发展呈现出良好的发展态势，从以前中农工建四大国有商业银行在全国占据主要 的控制地位，发展到如今与数十家全国性商业银行，上百家城市商业银行，多家 外资银行以及互联网金融巨头企业同场竞技的局面，银行业之间的竞争可谓日趋 激烈。在新形势挑战下，各商业银行逐渐认识到自身竞争能力低下的现实问题， 纷纷探索提高核心竞争力的有效途径，而盈利能力是衡量商业银行核心竞争力的 主要标准之一，只有强化自身的盈利能力，保持高于竞争伙伴的盈利水平，才能 在激烈的市场竞争中争得一席之地。 本文以中国农业银行酒泉分行为研究对象，在一般商业银行分析的基础上， 重点对商业银行基层经营机构的盈利能力进行系统分析，旨在为该企业找到影响 其盈利能力的主要原因，对症下药，找到其经营和发展的重点方向，从而提升其 自身乃至全行的盈利能力与竞争力。本文首先分析农行酒泉分行盈利能力下降的 主要原因，通过运用改进后的杜邦分析体系，对农行酒泉分行盈利能力的现状进 行分析，并将净资产收益率进行逐项分解，利用因素分析法查找影响净资产收益 率的因素，准确找出影响农行酒泉分行盈利能力的原因；然后运用对比分析法， 结合农行酒泉分行自身国有四大商业银行的定位，同当地其他三家国有商业银行 进行了同类不同对象的获利能力指标对比分析。通过系统性分析，深入挖掘因素， 找出农行酒泉分行盈利能力的变化趋势以及在行业中的地位，揭示其薄弱环节和 存在的弊端。最后引入经济增加值模型，层层分解，并以价值创造、资本节约为 导向找出农行酒泉分行提质增效的有效途径。通过对各项金融资产创造经济增加 值进行计算，准确、全面找出农行酒泉分行创造经济增加值较高的产品作为经营 重点，拓展新的盈利空间、挖掘新的盈利潜力，切实有效的去实现农行酒泉分行 利润最大化的经营目标，同时有针对性地从存贷款业务、中收业务、风险控制、 资本约束等方面提出农行酒泉分行提升盈利能力的对策。 本文的研究成果，可以帮助中国农业银行酒泉分行的管理人员梳理思路，更 客观地认识到农行酒泉分行与其众多竞争对手相比的优势和劣势，找到其经营和 发展的重点方向，为农行酒泉分行规划一条更适合自身的发展路径，同时可为其 他国有商业银行的发展和进步提供借鉴建议。 关键词：农行酒泉分行，盈利能力，竞争能力，杜邦分析法，经济增加值 MBA学位论文作者：王鹏翔农行酒泉分行盈利能力分析及提升对策研究 II RESEARCHONPROFITABILITYANALYSIS ANDIMPROVEMENTOFJIUQUANBRANCHOFABC Abstract Withthestrongpromotionofthesocialistmarketeconomyandthecontinuous reformofChina'sbankingindustry,thedevelopmentofChina'sbankingindustryhas shownagooddevelopmenttrend.Fromtheformerfourmajorstate-owned commercialbanksofChinaAgricultural,IndustrialandConstruction,occupythe maincontrolpositioninthecountry,andhavedevelopedtothepresentWithdozens ofnationalcommercialbanks,hundredsofcitycommercialbanks,anumberof foreignbanks,andInternetfinancialgiantscompetingagainsteachother,the competitionamongthebankingindustryisbecomingincreasinglyfierce.Underthe challengeofthenewsituation,commercialbankshavegraduallyrealizedthereal problemoftheirlowcompetitivenessandhaveexploredeffectivewaystoimprove theircorecompetitiveness.Profitabilityisoneofthemaincriteriaformeasuringthe corecompetitivenessofcommercialbanks.Inordertogainaplaceinthefierce marketcompetition,profitabilitymustremainhigherthantheprofitabilityof competitors. BasedontheanalysisofJiuquanbranchbehaviorofAgriculturalBankofChina, thisarticlefocusesonthesystematicanalysisoftheprofitabilityofthegrass-roots operatinginstitutionsofcommercialbanksbasedontheanalysisofgeneral commercialbanks.Findthekeydirectionofitsoperationanddevelopment,soasto improveitsprofitabilityandcompetitiveness.Thisarticlefirstanalyzesthemain reasonsforthedeclineinprofitabilityofJiuquanBranchofAgriculturalBankof China.ThroughtheuseoftheimprovedDuPontanalysissystem,itanalyzesthe currentsituationofprofitabilityofJiuquanBranchofAgriculturalBankofChina, decomposesthereturnonnetassetsonebyone,andusesthefactoranalysismethod tofindtheimpact.Therateofreturnonnetassetsaccuratelyfindsthereasonsthat affecttheprofitabilityofJiuquanBranchofAgriculturalBankofChina;thenusesa comparativeanalysismethod,combiningthepositioningofthefourstate-owned MBA学位论文作者：王鹏翔农行酒泉分行盈利能力分析及提升对策研究 III commercialbanksofJiuquanBranchofAgriculturalBankofChina,andconducts similaranddifferentobjectswiththreeotherlocalstate-ownedcommercialbanks Comparativeanalysisofprofitabilityindicators.Throughsystematicanalysis,wecan digdeepintothefactors,findouttheprofitabilitychangetrendoftheAgricultural BankofChinaJiuquanBranchanditspositionintheindustry,andrevealitsweak linksandexistingdisadvantages.Finally,aneconomicvalue-addedmodelis introduced,whichisdecomposedlayerbylayer,andaneffectivewaytoimprove qualityandefficiencyoftheAgriculturalBankofChinaJiuquanBranchisfoundout basedonvaluecreationandcapitalsavings.Bycalculatingtheeconomicvalueadded ofvariousfinancialassets,accuratelyandcomprehensivelyfindproductsthatcreate highereconomicvaluefortheAgriculturalBankofJiuquanBranchasthebusiness focus,expandnewprofitspace,tapnewprofitpotential,andeffectivelyand effectivelyachieveAgriculturalBankJiuquanBranch'sbusinessgoalofmaximizing profits,andatthesametime,itputsforwardcountermeasurestoimproveprofitability ofAgriculturalBankJiuquanBranchfromtheaspectsofdepositandloanbusiness, middle-incomebusiness,riskcontrol,andcapitalconstraints. TheresearchresultsofthisarticlecanhelpmanagersoftheAgriculturalBankof ChinaJiuquanBranchtosortouttheirideas,toobjectivelyrecognizetheadvantages anddisadvantagesoftheAgriculturalBankofChinaJiuquanBranchcomparedwith itsmanycompetitors,tofindthekeydirectionofitsoperationanddevelopment,and toprovideakeydirectionforitsoperationanddevelopmentPlanadevelopmentpath thatismoresuitableforyou,andprovideimportantreferencesforthedevelopment andprogressofotherstate-ownedcommercialbanks. Keywords:ABCJiuquanBranch,profitability,competitiveness,DuPont analysis,economicvalueadded MBA学位论文作者：王鹏翔农行酒泉分行盈利能力分析及提升对策研究 IV 目录 中文摘要......................................................................................................I Abstract....................................................................................................II 第一章绪论................................................................................................1 1.1研究背景与意义.............................................................................................1 1.1.1研究背景..............................................................................................1 1.1.2研究意义..............................................................................................3 1.2国内外文献综述.............................................................................................4 1.2.1关于商业银行盈利能力及其评价体系研究.......................................4 1.2.2关于商业银行盈利能力影响因素研究...............................................5 1.2.3关于商业银行盈利能力提升途径研究...............................................6 1.2.4国内外研究评述...................................................................................7 1.3研究内容与研究方法......................................................................................7 1.3.1研究内容...............................................................................................7 1.3.2研究方法..............................................................................................9 1.4研究思路..........................................................................................................9 第二章商业银行盈利能力的相关理论...............................................11 2.1商业银行盈利能力的概念界定....................................................................11 2.2商业银行盈利能力的评价标准....................................................................11 2.2.1商业银行盈利能力的评价方法.........................................................12 2.2.2商业银行盈利能力的分析指标.........................................................14 2.3商业银行盈利能力提升的影响因素...........................................................18 2.3.1银行自身经营因素.............................................................................19 2.3.2外部环境因素.................................