MBA教育中心知识库

摘  要

金融是现代经济的血脉，银行是金融业的重要组成部分，银行对我国经济发展有着不可替代的作用。近年来，全球金融市场波动剧烈，防控金融风险成为银行经营管理的重点。防风险首先要对银行财务情况进行深入诊断，因此对银行财务状况的分析具有重要意义。本文以苏农银行为例，利用哈佛分析框架对银行进行多角度的财务分析。

通过对研究背景的充分认识，查阅国内外关于该框架的文献，思索研究目的和意义，本文选取苏农银行为研究对象，以哈佛分析框架为基本研究方法。哈佛分析框架在传统财务分析的基础上，增加非财务信息的分析，如行业竞争环境，企业优势劣势机会威胁，弥补了传统财务分析没有从企业战略高度研究企业财务经营情况的不足；结合苏农银行近三年的财务年报，识别苏农银行重要会计政策、会计科目，判断该行会计信息质量状况，掌握关键会计科目变动情况；采用比率分析法、比较分析法等定量分析方法，分析比较同类型银行的财务状况，深度剖析苏农银行营运能力、获利能力以及风险防御能力，提出盈利能力，成本控制和资产周转率方面的问题；最后，根据上述分析对苏农银行未来前景进行分析，预测未来银行经营风险。

本文得出的结论是，苏农银行在战略上行业竞争加剧，网络信息安全有待加强；会计计量方面存贷款期限结构不合理，贷款减值准备计提需坚持谨慎性准确性原则，财务分析方面存在盈利能力单一、成本控制较差、资产周转率低较等问题，前景方面存在风险增多的问题。最后，文章针对分析出的问题提出对应的改进措施，战略方面从加大科技投入、加强信息安全制度建设方面努力；会计方面从寻求风险、收益的均衡点和建立信贷资产减值分析体系，保证信贷资产减值计提的准确性方面努力；财务方面从创新盈利增长点，成本控制和提高资产使用效率方面努力；前景方面从完善内外部风险控制，保证资金安全方面努力。将哈佛分析框架应用到苏农银行财务状况分析中，不仅有利于苏农银行未来的发展，而且对整个银行业可持续稳健经营有一定借鉴意义。

Abstract

Finance is the blood of modern economy, and the bank is an important part of the financial industry, which plays an irreplaceable role in China's economic development.In recent years, the global financial market fluctuates violently, and the prevention and control of financial risks has become the focus of banks' operation and management.The first step to prevent risks is to make an in-depth diagnosis of the bank's financial situation, so the analysis of the bank's financial situation is of great significance.Taking Sunong Bank as an example, this paper makes a multi-angle financial analysis of banks by using Harvard Analytical Framework.

Based on the full understanding of the research background, the literature on this framework at home and abroad was consulted to consider the purpose and significance of the research. This paper selected Sunong Bank as the research object and took Harvard Analytical Framework as the basic research method.On the basis of the traditional financial analysis, Harvard analysis framework adds the analysis of non-financial information, such as the competitive environment of the industry, the advantages and disadvantages of the enterprise opportunity threat, which makes up for the traditional financial analysis does not study the financial operation of the enterprise from the height of the enterprise strategy.Combined with the financial reports of Sunong Bank in recent three years, identify important accounting policies and accounting subjects of Sunong Bank, judge the quality of accounting information of Sunong Bank, and grasp the changes of key accounting subjects;Quantitative analysis methods such as ratio analysis and comparative analysis were adopted to analyze and compare the financial conditions of banks of the same type, deeply analyze the operation capacity, profitability and risk defense ability of Sunong Bank, and put forward problems in profitability, cost control and asset turnover.Finally, based on the above analysis, the future prospects of Sunong Bank are analyzed to predict the future operating risks of the bank.

The conclusion of this paper is that the strategic industry competition of Sunong Bank is intensified, and the network information security needs to be strengthened;In terms of accounting measurement, the term structure of deposits and loans is unreasonable; the provision for loan impairment needs to adhere to the principle of prudence and accuracy; in terms of financial analysis, there are problems such as unitary profitability, poor cost control, low asset turnover and so on; in terms of prospects, there are problems such as increased risks.Finally, the paper puts forward corresponding improvement measures for the problems analyzed. From the strategic aspect, it makes efforts to increase investment in science and technology and strengthen the construction of information security system.In terms of accounting, efforts are made to seek the balance point of risk and income and to establish the analysis system of credit asset impairment to ensure the accuracy of credit asset impairment calculation and withdrawal.Financial aspects from the innovation of profit growth points, cost control and improve the efficiency of the use of assets;Prospects from the improvement of internal and external risk control, to ensure the security of funds.Applying the Harvard analysis framework to the analysis of the financial situation of Sunong Bank is not only beneficial to the future development of Sunong Bank, but also has certain reference significance for the sustainable and sound management of the whole banking industry.