摘要我国各个银行之间的竞争已经越演越烈，银行负债产品层出不穷，银行业的存款压力越来越大。同时，国家对银行存款利率正在逐步的开放，政策允许银行在基准利率的基础上上下浮动利率，这表明我国利率市场化已经开始进入实质性的阶段。在整个商业银行中，中国工商银行具有举足轻重的地位，对我国的经济也有十分重要的作用。本文将以中国工商银行为例，通过运用杜邦分析体系对中国工商银行 2011 年至 2015 年的盈利指标数据进行分析，用以发现它的盈利模式对企业产生的可取之处和问题，再根据发现的问题给予一些建议。首先通过图表观察体系中的重要元素近五年的数据升降情况初步认识企业的盈利情况，再对其进行结构分析。分析结果表明工商银行的盈利能力正在逐年下降，这主要是因为企业没有平衡好成本和收入的关系。根据这个分析结果，中国工商银行应该加大力度拓展业务市场，扎实抓好风险防范，提高企业内部管理水平和整体品牌形象，以获取最大的盈利能力促进企业的可持续发展。 关键词：杜邦分析 中国工商银行 盈利能力IDu Pont Analysis System Under The Perspective of Industrial and Commercial Bank Profitability AnalysisAbstactThe competition among the various banks in our country has become more and more strong, and the bank debt products are emerging in endlessly, the banking industry is becoming more and more serious. At the same time, the country is gradually opening up the interest rate of bank deposits, the policy allows the bank to float interest rates on the basis of the benchmark interest rate, which indicates that China's interest rate market has begun to enter a substantive stage. In the entire commercial bank, the ICBC has the pivotal status, also has the very important function to our country's economy. The case of ICBC, through the analysis of DuPont analysis system of ICBC from 2011 to 2015 earnings data, to find its profit model to generate the merits and problems, and then give some suggestions according to the problems found. First of all, through the observa...
