论文总字数：17109字

摘 要

在过去几年中国经济的快速发展进程中，我国商业银行迅猛发展成为国民经济的重要组成部分，为中国综合实力的提高做出了巨大贡献。当下，中国国民经济发展进入了新的阶段但所处的经济环境也更加复杂。经济结构在中央指导与地方政府执行的配合中不断调整、投资结构继续优化成为经济扎实发展的新篇章。以央行为代表的监管机构在监管领域变得更加专业与严格。利率市场化改革使得金融资本在各个行业的流通速度加快，金融肩负资源合理配置的功能持续强化，成为下一阶段经济改革的重要引擎。与此同时，商业银行的金融中介作用在不断弱化。在互联网的时代浪潮中，互联网与金融的新型金融模式正在改变金融业的竞争环境，快捷移动支付也在改变每个人的生活场景。这些改变都在给传统银行的经营模式带来巨大冲击。因此，对商业银行进行恰当的财务绩效评价分析就显得极具价值。

本文基于上述背景，首先明确了商业银行财务绩效评价研究的意义所在。接着对现阶段国际与国内经济形势进行简要分析。然后，介绍了目前我国商业银行的发展现状。由于近期新冠疫情肆虐全球，本文也分析了疫情对我国商业银行的影响。最后，通过对中国银行的偿债、营运、盈利与发展能力进行分析，同时将招商银行作为对比银行，利用图表辅助分析，最后为商业银行的发展提出发展建议。

关键词：商业银行 财务绩效 绩效评价 中国银行

Abstract

In the past years, with the rapid development of China's economy, China's commercial banks have become an important part of the national economy, making a great contribution to the improvement of China's comprehensive strength. At present, China's national economic development has entered a new stage, but the economic environment is more complex. In the coordination of central guidance and local government implementation, the economic structure has been continuously adjusted and the investment structure has been continuously optimized, which has become a new chapter of solid economic development. The market-oriented reform of interest rate accelerates the circulation of financial capital in various industries, and the function of financial resources allocation continues to be strengthened, which becomes an important engine of economic reform in the next stage. At the same time, the financial intermediary role of commercial banks is weakening. In the wave of Internet era, the new financial model of Internet and finance is changing the competitive environment of financial industry, and fast mobile payment is also changing everyone's life scene. These changes are bringing great impact to the traditional bank's business model. Therefore, it is of great value to evaluate the financial performance of commercial banks.

Based on the above background, this paper first clarifies the significance of financial performance evaluation of commercial banks. Then it makes a brief analysis of the current international and domestic economic situation. Then, it introduces the current development of commercial banks in China. Finally , operation, profitability and development ability of the Bank of China, and taking China Merchants Bank as a comparative bank, using charts to assist the analysis, finally put forward development suggestions for the development of commercial banks.

Key word：commercial bank；Financial performance; Performance appraisal ;Bank of China

目录

摘 要 I

Abstract II

目录 III

第一章 绪论 1

1.1研究的意义 1

1.2研究方法 2

1.3本文的不足 3

第二章 宏观经济环境与银行业现状分析 4

2.1国际经济现状和发展分析 4

2.2国内经济现状和发展分析 4

2.3银行业现状 5

2.4新冠肺炎疫情对银行业影响 7

第三章 中国银行财务绩效评价分析 9

3.1中国银行简介 9

3.2中国银行财务报表摘要 9

3.3财务绩效指标分析 12

3.3.1偿债能力分析 12

3.3.2营运能力分析 14

3.3.3盈利能力分析 15

3.3.4发展能力分析 19

第四章 发展建议 21

参考文献 22

致谢 23

第一章 绪论

1.1研究的意义

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