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摘要：近几年来，在国际金融风暴的背景下，以及国内金融改革的深化和国际化进程的加快，我国的银行业迎来了新的机遇与挑战。中国工商银行、中国农业银行、中国银行和中国建设银行作为中国最具影响力的四大国有银行，它们的发展直接会影响到我国金融业的稳定性，同时也对我国国民经济的发展具有很大的作用。作为金融业微观主体的商业银行的资产运营质量，是金融业健康发展的基础，因此评价国有上市商业银行的运营状况，对于金融业和整个国民经济的发展具有重要的意义。6263
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本文以以上四家国有上市商业银行作为研究对象，综合运用各种分析方法对这四家银行进行财务分析。就各银行最近三年的财务数据以及盈利能力、偿债能力、营运能力状况进行分析，并将四家银行的分析结果进行比较。最后揭示四大国有上市银行的优劣，并就揭示的问题为未来的发展提出建议。
关键词：四大国有银行；财务分析；盈利能力；偿债能力；营运能力
The Financial Analysis and Comparison of State-owned Banks
Abstract: In recent years, our banking industry will have new opportunity and challenge in the background of the International Financial Turmoil as well as the domestic development of financial reform and the acceleration of internationalization. The Industrial and Commercial Bank of China, the Agricultural Bank of China, the Bank of China and the China Construction Bank have great influence as four nationalized banks in China. These banks’ development can influence the financial industry steady directly and also they play a pivotal role in the development of our national economy. Commercial banks act as the micro bodies in financial industry, their assets operation quality is the foundation of the financial industry’s healthy development. Thus the evaluation of listed state-owned commercial banks’ assets operation quality plays an important role in our economy development.
This paper regards the above four listed state-owned commercial banks in the market as the study object. According to the financial data from recent three years, it uses of various analysis methods of the four Banks for financial analysis. It analyzes from profitability, solvency, operation ability, growth ability and the reporting data. Moreover, it compares the four banks’ analysis results. Finally, it indicates the situation of our four listed state-owned banks’ advantages and disadvantages. It comes up the advice according to those question appear in the development of the four banks.
Keywords: four state-owned Banks；financial analysis；profitability；debt paying ability；operation capacity
目 录
一、绪论 1
二、 我国国有上市四大银行概况简介 2
（一）中国工商银行 2
1、中国工商银行简介 2
2、发展现状 2
（二）中国农业银行 2
1、中国农业银行简介 2
2、发展现状 2
（三）中国银行3
1、中国银行简介 3
2、发展现状 3
（四）中国建设银行 3
1、中国建设银行简介 3
2、发展现状 3
三、财务报表数据分析 4
（一）资产负债表分析 4
1、资产负债表水平分析 4
2、资产负债表垂直分析 5
（二）利润表分析 5
1、利润表水平分析 5
2、利润表垂直分析 7
四、财务比率分析与比较 8
（一）盈利能力分析 8
1、普通股每股收益 8
2、净资产收益率 9
3、总资产收益率 9
4、净利润率 10
（二）偿债能力分析11
（三）营运能力分析12
五、利用杜邦分析法进行综合分析总论14