基于杜邦分析模型对中国工商银行的盈利能力分析摘要:本文以中国工商银行为例，通过构建适合商业银行的杜邦分析模型并对其进行盈利能力分析。藉此发现其盈利模式可取之处及问题，再针对问题给予建议。在盈利能力分析过程中，首先采纳适合商业银行的杜邦分析模型初步分析其盈利模式，再深化挖掘数据，对模型中的重要元素进行结构和增长分析，从而得出各项营业收入增长率出现下降趋势，并且成本管理和控制不到位的结论。最后针对分析结果，对中国工商银行乃至整个中国银行界给出应大力进展中间业务、主动制造需求并进行业务创新及注重成本效益等建议，以增大利润空间及带来更高、更稳定的收入增长率。关键词: 商业银行 盈利能力分析 杜邦分析模型 Abstract:The article has taken the Industrial and Commercial Bank of China as an example to find advantages and issues on its profit mode by using the profitability analysis based on the DuPont Analysis Model. For the issues, the article has provided some suggestions.In the profitability analysis process, using the DuPont analysis model to find the profit mode about ICBC at first, and then analyzing the structure and growth rate of the revenue and making some cost analysis to find out that there has the downward trend in revenue growth rate and cost management and control is not enough in ICBC. Finally, for the results of the analysis, some suggestions have been provided to ICBC and the entire Chinese banking sector in order to enhance the profitability and bring higher and more stable revenue growth rate. The suggestions have been listed below: Keywords: Commercial bank, Profitability analysis, DuPont Analysis 前 言众所周知,我国一直以来对于金融界特别是银行业的监督相当严格,其中更为银行业制造了得天独厚的优越条件──寡头垄断,给予银行相当高的地位和专营性,而国家就成为银行的主人,持有银行最多的股份,时时刻刻操纵着银行的话语权和决定权。1978 年改革开放以来,我国先后对金融机构进行了重组的工作,其中包括把四大国有银行私有化,当中就包括中国...
