上市银行2003年度财务报告比较研究

金融企业由于其业务的特殊性,其财务报表的分析方法与一般制造业企业存在较大的差异。本文结合国内经济环境,从规模和成长性、资本状况、盈利性、信用风险、利率风险五个方面,对我国五家上市银行2003年度财务报告进行比较分析,发现用存贷款总额、净利差、资产利润率、拨备覆盖率、对房地产业贷款比率、利率敏感性缺口等指标能够较好地分析上市银行的经营状况。

Listed Banks' Financial Reports Comparison Research in 2003

The financial statement analysis of financial institutions differs with the general industries for the specialties of their operation. This paper focuses on the financial reports of the listed banks in 2003, comparing their sizes, growth, capital adequacy, profitability, credit risk and interest risk in the concrete economic environment Our analysis identifies some key ratios, such as deposits and loans, net interest spread, return on capital employed, NPL coverage, estate loans ratio, interest gap, which are crucial for us to understand the operation performance of the listed banks.