工商银行上市公司财务报表分析研究

摘要：工商银行作为中国 16 家上市的商业银行之一，它的财务报表内容较为充实，数据比较准确。研究其财务报表可以说明大部分商业银行存在的一些普遍性问题，也可以为其他上市公司提供一个财务报表分析的模板。66331

工商银行作为商业银行，其财务分析与普通的工商类企业有许多的不同。工商银行的财务分析的主体、方法和侧重都与一般的工商类企业不同，商业银行财务分析的主体范围很大；财务分析更侧重与资产的安全性与稳定性。

本篇文章分为五个部分，逐层递进，从概念的介绍到实例的分析，最后得出结论。本文以工商银行为例，使用了各种不同的分析方法来研究如何对一家上市公司的财务报表进行分析。

毕业论文关键字：上市公司；工商银行财务报表；财务分析

The Study on Financial Statements of Listed Companies——A Case Study of ICBC

Abstract: Industrial and Commercial Bank of China is one of China's 16 listed commercial banks. The financial statements ofIndustrial and Commercial Bank of China are more substantial and more accurate data. Studying its financial statements can explain some of the general problems that exist in most commercial banks, as well as provide a template for financial analysis of other listed companies.

Industrial and Commercial Bank of China as a commercial bank, its financial analysis and ordinary business enterprises are many different. The main body, method and focus of the financial analysis of ICBC are different from the general business enterprises. The main body of the financial analysis of commercial banks is very large. The financial analysis focuses more on the security and stability of the assets.

This article is pided into five parts, one by one progressive, from the introduction of the concept to the analysis of the case, and finally draw the conclusion. This article takes Industrial and Commercial Bank of China as an example, uses a variety of analytical methods to study how to a analyze company's financial statements.

Key words: Listed Companies; Industrial and Commercial Bank Financial Statements; Financial Analysis

一、绪论 1

研究的背景 1

研究的意义 1

二、财务报表分析概述 2

（一）财务报表分析的含义 2

1．财务报表的主体 2

2．财务分析的主要依据 2

3．财务报表分析的不同角度 2

4．财务报表分析的目的 3

（二）商业银行财务报表分析的特征 3

1．主体的复杂性 3

2．银行财务报表分析的侧重 3

（三）目前商业银行财务报表分析的现状 4

三、财务报表分析体系的构建 5

（一）财务报表分析的标准 5

（二）财务报表分析的步骤 5

（三）财务报表分析的方法 5

1．趋势分析法 6

2．因素分析法 6

3．比率分析法 6

四、工商银行财务报表工商银行上市公司财务报表分析研究:http://www.751com.cn/kuaiji/lunwen_74226.html