中国国有商业银行盈利能力研究
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摘要
英国《银行家》杂志一年一度推出的“世界1000家大银行”排名被视为评估
世界银行业和各家银行综合实力的度量表，是全球最大1000家大银行综合实力
的展现。中国的四大国有商业银行无论在一级资本还是在总资产的排名上都名列
前茅，但盈利指标的排名却在600名之后。在一些国外咨询公司对中国国有银行
的研究中，也发现中国国有商业银行在安全性和效率方面存在着很大的问题。
银行的经营目标是安全性、盈利性和流动性，但以往对国有银行关注的焦
点总是集中在不良贷款率、资产质量等历史问题上，对于其作为企业最重要的盈
利性关注一直较少，而其实提高国有银行的盈利能力才是解决这些问题最重要的
途径。在财政连续出现赤字的情况下，国家出资处理不良贷款的可能性已经非常
小，而国有银行通过核销、发行债券等方式消化不良贷款，解决历史遗留问题，
最根本的还是要有足够多的利润。同时面对日益激烈的市场竞争，国有银行也只
有不断增强盈利能力，才能维持现在的优势地位。
与以前研究角度不同的是，本文选取国有商业银行的盈利能力，用衡量盈利能
力的资产收益率、资本报酬率、收入费用率、人均利润等财务指标入手，结合四
大国有商业银行从1998年至2003年的财务年报资料系统分析其盈利能力，并将
其和国内的股份制商业银行及国际排名前十位的商业银行在盈利指标上进行比
较，全面考察国有商业银行的盈利水平。从而探讨国有商业银行盈利能力低下的
制度原因、环境因素及内部管理因素，提出了国有商业银行提高盈利能力的途径
和策略。
论文首先界定银行盈利能力的内涵，论述银行盈利能力的相关理论。从经
济学上的利润最大化和财务理论分析商业银行盈利能力经营目标的基础。通过对
商业银行资产负债表和利润表，分析影响商业银行利润的主要因素。
论文用实证的方法研究我国国有商业银行盈利能力现状，对商业银行近期
的贷款余额、市场份额、净利润、未提呆帐前的营业利润、资本收益率和资产
收益率进行了实证分析，评价四大国有商业银行盈利能力状况，并对分析的数
据作了深入的的剖析。并将国有商业银行盈利能力的实证数据与股份制银行、
国际大银行的盈利能力进行比较分析。国有银行要面临国内股份制银行、外资
银行的激烈竞争。通过与2002年及2003年一级资本排名前十位的国外银行和
华东师范大学博士学位论文
摘要
国内十家股份制商业银行在资产本、资产规模、税前利润、资本利润率、资产
收益率、成本费用、人均创利能力的指标的实证比较，揭示国有商业银行与竞
争对手的差距。
论文对中国国有商业银行盈利能力低下的经济和制度因素进行了剖
析。由于中国一直以来处于计划经济体制下，银行的信贷有着浓厚的行政命令
色彩，国有商业银行一直承担了政府政策性贷款的执行者，忽视贷款的审批和
贷款的效益，而国有商业银行的贷款人大多是国有企业，国营企业和国有商业
银行产权同属国家，正因为产权同属国家，造成所有者缺位，内部人控制现象
严重，国有企业的效益低下，再加上国有企业的高负债率，直接导致了国有商
业银行贷款坏帐的产生，影响了国有商业银行的盈利水平。再加上国家对国有
商业银行一贯的高税率政策，也导致国有商业银行的盈利能力竞争力低下。另
外，由于中国信用制度的缺失，也直接导致了贷款不还的现象。
论文分析我国国有商业银行盈利能力提高的环境制约因素;通过外部
环境的分析，研究各种因素对国有商业银行盈利能力的影响程度。我国正处于
金融体制改革的过程中，未来国有商业银行将面临的环境存在着许多不确定因
素，如未来我国的银行业将会形成什么样的竞争格局;在混业经营成为国际银
行发展趋势的情况下，我国对混业经营限制是否会放开;利率市场化的进程;
银行对中间业务定价的拥有多少权限等，通过这些问题的研究，探讨对国有商
业银行的盈利能力产生的重大影响。
论文分析了我国国有商业银行内部管理存在的问题对盈利能力的影响。分
析了未来在银行管制放松和引进建立先进的治理机制条件下，银行学习如何对
市场利率变动作出反应，以控制和保障银行利息收入、利息支出、净利息收益
率、资产价值以及股东对银行的投资回报率。并且探讨在竞争市场，银行的存
款定价、贷款定价如何影响银行的盈利水平。分析了存、贷款定价所直接反映
的银行的客户关系，探讨了通过产品组合优化、系统的组织合作提高销售效率
等问题对银行盈利能力的影响。
论文在前几章分析的基础上，提出国有商业银行提高盈利能力的策略性建
议。提出了优化国有商业银行的组织和管理，并从盈利形成的外部因素和内部
因素进行分析探讨，即利润的形成途径有收入的因素和内部的成本效率的因
素。因此本章提出了加强常规业务管理，提高主营业务盈利水平，为此应积极
华东帅范人学博上学位论文
摘要
进行金融创新，努力开拓银行业务体系。同时，为了提高盈利能力，应加强经
营费用管理，降低成本和消耗，提高经营效率。
论文最终提出了建立国有商业银行价值链，提高国有商业银行持续盈利能力
的策略和相关建议。首先提出了经营理念的改?
Annually released by British magazine "The Banker", the ranking "Top 1000 Banks Worldwide" is considered as the scalar for the worldwide bank industry and banks' comprehensive ability, especially for the largest 1000 banks worldwide.Although all the four state commercial banks of China rank top, both in capital and total assets, they are exceeded by more than 600 competitors in ranking of profit index. Hidden troubles are meanwhile reflected in aspects such as security and efficiency, in studies on Chinese state commercial banks held by foreign consultant companies.Safety, profitability and liquidity are the banks' business aims. Too much focus was however put on historical problems such as non-performing loan rate and the quality of assets, compared with that on profitability, which is the soul of enterprise. Improving the profitability of banks turns out to be the most efficient method of solving the previously mentioned problems. The country provides little funds as non-performing loan with successive financial deficits. In order to digest the non-performing loan, solve the question left over from history, State-run commercial bank should have enough profit. Involved in nowadays fierce market competition, the state-run banks have to constantly strengthen profit ability to stick to the present leading position.Taking a different point of view from those adopted in former researches, this report chooses the profit ability of the state-run commercial bank as visual angel, including weighing financial indexes such as assets earning ratio, rate of returns of capital, income expenses rate, per capita profit etc. This paper combined financial annals of four major state-run commercial banks from 1998 to 2003 to analyze the profit ability, comparing the profit index with the domestic shareholding system commercial bank and worldwide bank ranking the top ten to Investigate the profit level of the state-run commercial bank in an all-round way. This paper probe into the reason of low profitability of state-owned commercial bank environmental factors
and inside management factors, and proposed the way and tactics to improve profitability.The paper defines the profit ability of the bank at first, describe the relevant theory of the profit ability of the bank, and analyze the basement of commercial bank profit ability aim from profit max in economics. The main factors to affect the profit of commercial bank are analyzed through balance sheet and profit sheet.Theoretical method is used to study the current status of state-run commercial bank in our country. This paper conducts empirical analysis on commercial bank's current loan balance, market share, net profit, operation profit before withdrawing bad debt, capital earning ratio and assets earning ratio, evaluates Big Four Commercial bank's profitability and compares the profitability with stock banks and foreign banks through analyzing data. State-owned bank will face the fierce competition from domestic share system banks and foreign banks. Comparing with foreign bank of the top ten and ten domestic stock banks of 2002 in assets, scale of assets, pretax profit, capital profit rate, assets earning ratio, cost and expense and the index of per capita ability to make profit, the disparity between state-run commercial bank and the rivals are announced.The economy factors and system factors for the low ability of China state-owned commercial banks have been analyzed. Because of China being under planned economic system all the time, credit of the bank always effected by the governance, the state-owned commercial banks have displayed an performer of government's policy-related loan all the time, ignore the approval and benefit of the loan. Most creditors of the state-owned commercial bank are the state-owned enterprises, state-run enterprise and state-run commercial bank property right belong to countries together. Just because property rights belong to countries together, causing owner's omission, the phenomenon of insiders controlling is seriously. Low profitability of the state-own
世界银行业和各家银行综合实力的度量表，是全球最大1000家大银行综合实力
的展现。中国的四大国有商业银行无论在一级资本还是在总资产的排名上都名列
前茅，但盈利指标的排名却在600名之后。在一些国外咨询公司对中国国有银行
的研究中，也发现中国国有商业银行在安全性和效率方面存在着很大的问题。
银行的经营目标是安全性、盈利性和流动性，但以往对国有银行关注的焦
点总是集中在不良贷款率、资产质量等历史问题上，对于其作为企业最重要的盈
利性关注一直较少，而其实提高国有银行的盈利能力才是解决这些问题最重要的
途径。在财政连续出现赤字的情况下，国家出资处理不良贷款的可能性已经非常
小，而国有银行通过核销、发行债券等方式消化不良贷款，解决历史遗留问题，
最根本的还是要有足够多的利润。同时面对日益激烈的市场竞争，国有银行也只
有不断增强盈利能力，才能维持现在的优势地位。
与以前研究角度不同的是，本文选取国有商业银行的盈利能力，用衡量盈利能
力的资产收益率、资本报酬率、收入费用率、人均利润等财务指标入手，结合四
大国有商业银行从1998年至2003年的财务年报资料系统分析其盈利能力，并将
其和国内的股份制商业银行及国际排名前十位的商业银行在盈利指标上进行比
较，全面考察国有商业银行的盈利水平。从而探讨国有商业银行盈利能力低下的
制度原因、环境因素及内部管理因素，提出了国有商业银行提高盈利能力的途径
和策略。
论文首先界定银行盈利能力的内涵，论述银行盈利能力的相关理论。从经
济学上的利润最大化和财务理论分析商业银行盈利能力经营目标的基础。通过对
商业银行资产负债表和利润表，分析影响商业银行利润的主要因素。
论文用实证的方法研究我国国有商业银行盈利能力现状，对商业银行近期
的贷款余额、市场份额、净利润、未提呆帐前的营业利润、资本收益率和资产
收益率进行了实证分析，评价四大国有商业银行盈利能力状况，并对分析的数
据作了深入的的剖析。并将国有商业银行盈利能力的实证数据与股份制银行、
国际大银行的盈利能力进行比较分析。国有银行要面临国内股份制银行、外资
银行的激烈竞争。通过与2002年及2003年一级资本排名前十位的国外银行和
华东师范大学博士学位论文
摘要
国内十家股份制商业银行在资产本、资产规模、税前利润、资本利润率、资产
收益率、成本费用、人均创利能力的指标的实证比较，揭示国有商业银行与竞
争对手的差距。
论文对中国国有商业银行盈利能力低下的经济和制度因素进行了剖
析。由于中国一直以来处于计划经济体制下，银行的信贷有着浓厚的行政命令
色彩，国有商业银行一直承担了政府政策性贷款的执行者，忽视贷款的审批和
贷款的效益，而国有商业银行的贷款人大多是国有企业，国营企业和国有商业
银行产权同属国家，正因为产权同属国家，造成所有者缺位，内部人控制现象
严重，国有企业的效益低下，再加上国有企业的高负债率，直接导致了国有商
业银行贷款坏帐的产生，影响了国有商业银行的盈利水平。再加上国家对国有
商业银行一贯的高税率政策，也导致国有商业银行的盈利能力竞争力低下。另
外，由于中国信用制度的缺失，也直接导致了贷款不还的现象。
论文分析我国国有商业银行盈利能力提高的环境制约因素;通过外部
环境的分析，研究各种因素对国有商业银行盈利能力的影响程度。我国正处于
金融体制改革的过程中，未来国有商业银行将面临的环境存在着许多不确定因
素，如未来我国的银行业将会形成什么样的竞争格局;在混业经营成为国际银
行发展趋势的情况下，我国对混业经营限制是否会放开;利率市场化的进程;
银行对中间业务定价的拥有多少权限等，通过这些问题的研究，探讨对国有商
业银行的盈利能力产生的重大影响。
论文分析了我国国有商业银行内部管理存在的问题对盈利能力的影响。分
析了未来在银行管制放松和引进建立先进的治理机制条件下，银行学习如何对
市场利率变动作出反应，以控制和保障银行利息收入、利息支出、净利息收益
率、资产价值以及股东对银行的投资回报率。并且探讨在竞争市场，银行的存
款定价、贷款定价如何影响银行的盈利水平。分析了存、贷款定价所直接反映
的银行的客户关系，探讨了通过产品组合优化、系统的组织合作提高销售效率
等问题对银行盈利能力的影响。
论文在前几章分析的基础上，提出国有商业银行提高盈利能力的策略性建
议。提出了优化国有商业银行的组织和管理，并从盈利形成的外部因素和内部
因素进行分析探讨，即利润的形成途径有收入的因素和内部的成本效率的因
素。因此本章提出了加强常规业务管理，提高主营业务盈利水平，为此应积极
华东帅范人学博上学位论文
摘要
进行金融创新，努力开拓银行业务体系。同时，为了提高盈利能力，应加强经
营费用管理，降低成本和消耗，提高经营效率。
论文最终提出了建立国有商业银行价值链，提高国有商业银行持续盈利能力
的策略和相关建议。首先提出了经营理念的改?
Annually released by British magazine "The Banker", the ranking "Top 1000 Banks Worldwide" is considered as the scalar for the worldwide bank industry and banks' comprehensive ability, especially for the largest 1000 banks worldwide.Although all the four state commercial banks of China rank top, both in capital and total assets, they are exceeded by more than 600 competitors in ranking of profit index. Hidden troubles are meanwhile reflected in aspects such as security and efficiency, in studies on Chinese state commercial banks held by foreign consultant companies.Safety, profitability and liquidity are the banks' business aims. Too much focus was however put on historical problems such as non-performing loan rate and the quality of assets, compared with that on profitability, which is the soul of enterprise. Improving the profitability of banks turns out to be the most efficient method of solving the previously mentioned problems. The country provides little funds as non-performing loan with successive financial deficits. In order to digest the non-performing loan, solve the question left over from history, State-run commercial bank should have enough profit. Involved in nowadays fierce market competition, the state-run banks have to constantly strengthen profit ability to stick to the present leading position.Taking a different point of view from those adopted in former researches, this report chooses the profit ability of the state-run commercial bank as visual angel, including weighing financial indexes such as assets earning ratio, rate of returns of capital, income expenses rate, per capita profit etc. This paper combined financial annals of four major state-run commercial banks from 1998 to 2003 to analyze the profit ability, comparing the profit index with the domestic shareholding system commercial bank and worldwide bank ranking the top ten to Investigate the profit level of the state-run commercial bank in an all-round way. This paper probe into the reason of low profitability of state-owned commercial bank environmental factors
and inside management factors, and proposed the way and tactics to improve profitability.The paper defines the profit ability of the bank at first, describe the relevant theory of the profit ability of the bank, and analyze the basement of commercial bank profit ability aim from profit max in economics. The main factors to affect the profit of commercial bank are analyzed through balance sheet and profit sheet.Theoretical method is used to study the current status of state-run commercial bank in our country. This paper conducts empirical analysis on commercial bank's current loan balance, market share, net profit, operation profit before withdrawing bad debt, capital earning ratio and assets earning ratio, evaluates Big Four Commercial bank's profitability and compares the profitability with stock banks and foreign banks through analyzing data. State-owned bank will face the fierce competition from domestic share system banks and foreign banks. Comparing with foreign bank of the top ten and ten domestic stock banks of 2002 in assets, scale of assets, pretax profit, capital profit rate, assets earning ratio, cost and expense and the index of per capita ability to make profit, the disparity between state-run commercial bank and the rivals are announced.The economy factors and system factors for the low ability of China state-owned commercial banks have been analyzed. Because of China being under planned economic system all the time, credit of the bank always effected by the governance, the state-owned commercial banks have displayed an performer of government's policy-related loan all the time, ignore the approval and benefit of the loan. Most creditors of the state-owned commercial bank are the state-owned enterprises, state-run enterprise and state-run commercial bank property right belong to countries together. Just because property rights belong to countries together, causing owner's omission, the phenomenon of insiders controlling is seriously. Low profitability of the state-own
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