I 摘要 我国银行业在金融业中占据着主导地位，同时在中国的经济发展中发挥重要 的作用。在金融市场逐步开放，利率市场化的情况下，各类实体金融机构、互联 网金融和民营银行展开激烈的竞争，传统银行业如何在日新月异的金融环境下保 持实力并增加竞争力是一个值得研究的问题。首先，在制定科学的发展战略之前， 可以对企业本身进行全面的诊断。对于管理人员来说，从公司财务报表入手无疑 是一种好方法。 B银行是股份制商业银行的个中翘楚，具有强大的综合实力和竞争力，公司的 经营状况和未来发展在银行业中具有代表性。因此本文立足银行业，以B银行为 研究对象，引入了成熟的“哈佛分析框架”理论并对其进行财务分析与评价，以 进一步分析企业的经营状况和盈利水平，为相关的管理者和投资者提供一定的参 考价值。 本文从传统的财务报表理论阐述了其局限性，进而引申出哈佛分析框架。在 战略分析中，通过外部环境分析银行业的发展机遇与威胁，内部环境分析B银行 的优势、机会、劣势、挑战。在会计分析中，从会计政策、会计估计变更等方面 出发，评估了B银行年报会计数据的有效性。在财务分析中，与同行业工商银行、 农业银行、中国银行进行相关的财务数据对比，分析了B银行的资产结构以及变 化趋势，评估其偿债能力、盈利能力、营运能力和风险管理能力。同时，分析互 联网金融对B银行的利息收入、非利息收入的影响。在前景分析中，根据前文分 析的结论对B银行的未来发展预测，并提出合理化的建议。研究结果表明，经济 环境的改变带给B银行不小的压力，互联网金融的兴起对B银行来说是挑战也是 机遇。B银行在同业中竞争实力依然雄厚，未来应加强风险管理，优化收入结构的 同时继续推进零售业务的发展。 关键词：哈佛分析框架，B银行，财务分析，互联网金融 ABSTRACT II ABSTRACT China'sbankingindustryoccupiesadominantpositioninthefinancialindustry, whileplayinganimportantroleinChina'seconomicdevelopment.Withthegradual openingofthefinancialmarketandthemarketizationofinterestrates,allkindsof physicalfinancialinstitutions,Internetfinanceandprivatebanksareinfierce competition.Howtomaintainthestrengthandincreasecompetitivenessofthe traditionalbankingindustryintheever-changingfinancialenvironmentisworth studyingproblem.First,beforeformulatingascientificdevelopmentstrategy,a comprehensivediagnosisoftheenterpriseitselfcanbemade.Formanagers,itis undoubtedlyagoodwaytostartwiththecompany'sfinancialstatements. BankBisaleaderinjoint-stockcommercialbanks,withstrongcomprehensive strengthandcompetitiveness.Thecompany'soperatingstatusandfuturedevelopment arerepresentativeinthebankingindustry.Therefore,basedonthebankingindustry,this articletakesBankBastheresearchobject,introducesthemature"HarvardAnalysis Framework"theoryandconductsfinancialanalysisandevaluationonittofurther analyzethebusinessstatusandprofitabilityoftheenterprise,andproviderelevant managersandinvestment.Providesomereferencevalue. Thisarticleexpoundsitslimitationsfromthetraditionalfinancialstatementtheory, andthenderivestheHarvardanalysisframework.Inthestrategicanalysis,theexternal environmentanalyzesthedevelopmentopportunitiesandthreatsofthebankingindustry, andtheinternalenvironmentanalyzestheadvantages,opportunities,disadvantages,and challengesofBankB.Intheaccountinganalysis,thevalidityoftheaccountingdataof BankB'sannualreportwasevaluatedfromtheperspectivesofaccountingpoliciesand changesinaccountingestimates.Inthefinancialanalysis,comparedwiththerelevant financialdataofICBC,AgriculturalBankofChinaandBankofChinainthesame industry,analyzedtheassetstructureandchangetrendofBankB,andassessedits solvency,profitability,operatingabilityandriskmanagementability.Atthesametime, analyzetheimpactofInternetfinanceonBankB’sinterestincomeandnon-interest income.Intheprospectanalysis,accordingtotheconclusionofthepreviousanalysis, thefuturedevelopmentofBankBispredicted,andreasonablesuggestionsareput forward.Theresultsofthestudyshowthatthechangesintheeconomicenvironment ABSTRACT III haveputpressureonBankB.TheriseofInternetfinanceisachallengeandan opportunityforBankB.BankBstillhasstrongcompetitivestrengthamongitspeers.In thefuture,itshouldstrengthenriskmanagementandoptimizeitsincomestructurewhile continuingtopromotethedevelopmentofretailbusiness. Keywords:HarvardAnalysisFramework，BankB，FinancialAnalysis，Internet Banking 目录 IV 目录 第一章绪论.....................................................................................................................1 1.1研究背景及意义................................................................................................1 1.1.1国内银行业背景分析.............................................................................1 1.1.2论文研究的目的与意义.........................................................................2 1.2国内外文献综述................................................................................................3 1.3论文研究的内容与方法....................................................................................5 1.3.1研究内容.................................................................................................5 1.3.2研究方法.................................................................................................6 1.3.3研究的技术路线.....................................................................................6 第二章理论基础.............................................................................................................8 2.1财务报表分析基本理论....................................................................................8 2.1.1传统财务报表理论概述.........................................................................8 2.1.2传统财务报表分析的主要方法.............................................................8 2.1.3传统财务报表的分析的局限性.............................................................9 2.2哈佛分析框架理论............................................................................................9 2.2.1哈佛分析框架的内容.............................................................................9 2.2.2哈佛分析框架优势...............................................................................10 第三章哈佛分析框架下B银行的战略分析...............................................................11 3.1.银行业分析.......................................................................................................11 3.1.1行业概况................................................................................................11 3.1.2B银行介绍............................................................................................12 3.2外部环境PEST分析.......................................................................................12 3.3内部环境SWOT分析......................................................................................15 3.3.1B银行的自身优势................................................................................16 3.3.2B银行的劣势........................................................................................18 3.3.3B银行的机会........................................................................................18 3.3.4B银行的威胁.........................................................................................19 3.4战略分析小结..................................................................................................21 第四章哈佛分析框架下B银行的会计分析..............................................................23 4.1主要会计政策、会计估计变更......................................................................23 目录 V 4.1.1主要会计政策变更...............................................................................23 4.1.2主要会计估计变更...............................................................................23 4.2资产质量分析..................................................................................................24 4.2.1资产构成总体分析...............................................................................27 4.2.2资产结构差异分析...............................................................................27 4.3负债结构分析..................................................................................................30 4.4收入质量分析........................................................