基于杜邦模型对宁波银行的经营业绩评价毕业论文.doc

毕业论文 （2010届） 基于杜邦模型对宁波银行的经营业绩评价 摘 要 按照我国加入世贸组织的承诺，自 2006 年 12 月 11 日起金融业对外资银行全面开放，这就意味着我国的商业银行不仅要面临国内同业的激烈竞争，同时还要应对在各方面都比较成熟的国外商业银行的挑战，面对如此激烈的竞争压力，如何提高商业银行竞争力和经营业绩，缩短与国外先进银行之间的差距是我国商业银行亟待解决的课题之一。而如何科学、有效地评价商业银行的经营业绩，对其进行正确的经营决策和过程控制起着至关重要的作用。因而，在这样的背景下，选择合适的业绩评价指标来构建一个更有效的业绩评价体系具有重要的现实意义。 本文以宁波银行为研究对象，从阐述杜邦财务分析体系内涵入手，利用杜邦分析体系进行层层分解并且剖析评价体系中每个指标的含义，然后结合杜邦分析体系对宁波银行2008年至2009年相关的财务报表进行量化分析，输出评价结果并解释其含义，根据宁波银行的实际情况，旨在研究过程中发现宁波银行在经营过程中存在的问题并提出参考性建议。 关键词：Abstract According to Chinas accession to the WTO commitments, since from December 11, 2006 financial industry to foreign capital bank comprehensive open, which means that our commercial Banks should not only domestic trade facing the fierce competition. Also deal with in all respects quite mature of the foreign commercial bank challenges, in the face of intense competitive pressure, how to improve the competitiveness of commercial Banks and business performance with advanced foreign Banks, shorten the gap between our country commercial bank is urgent to solve one of the subject. And how to scientifically and effectively evaluate commercial bank business performance, and carry on the right management decision-making and process control plays a vital role. Therefore, under this background, choose appropriate performance evaluation to build a more effective performance evaluation system has the important practical significance. The article takes Ningbo bank as the research object, the paper the DuPont financial analysis system, using the connotation of DuPont analysis system and analyzes decomposition layers of line of each index evaluation system of meaning, and then combining with DuPont analysis system in Ningbo bank 2004 until 2009 related financial statement of quantitative analysis, output and explain its meaning evaluation result, according to the actual situation of Ningbo bank, aiming to study found during Ningbo bank in the business process problems and puts forward some referential Suggestions. Keywords: Du