借助于对华夏银行利润表、现金流量表和资产负债表主要项目的逐项分析和结
构分析，特别是通过比较华夏银行资本结构变化和资产结构变化状况得知，华夏银
行各利润项目总体呈现上升的趋势，贷款业务利息收入占到了营业总收入的 58.14%，
可见公司主营业务获利能力较强，具有较为稳定的获利能力。公司经营活动创造现
金的能力较强，为公司的长期发展提供了有力的资金支持。通过与行业内其它公司
经营活动现金流量进行对比分析发现，华夏银行经营还主要是依靠存款和贷款业务，
收入结构比较单一。华夏银行近 3 年的资本充足率和核心资本充足率变化不太稳定，
在 2011 进行融资后有所升高，随后 2012 年又出现下降现象，可见公司依靠内部积
累补充资本的实力较弱，进一步说明公司的盈利能力还有待加强，但总体来说基本
处于行业平均水平，公司经营体系比较稳健。
华夏银行的各项偿债能力指标与行业水平基本相符，具有一定的偿债能力，不
存在巨大的偿债压力。2012 年公司各利润项目增速减慢，但各项盈利能力指标均呈
现上升趋势，公司具有稳定的盈利能力。但无论是从流动资产周转率还是总资产周
转率来看，数值都没有太大变化，可见对资产的利用效率却并没有显著的改进。
最后采用帕利普分析法和沃尔评分法对公司的财务情况做了综合分析，又根据
公司所在的银行业状况，评估了公司在银行业的前景和核心竞争力，对公司的未来
市场前景做了合理的预测。
关键词 财务分析；华夏银行；预测
Abstract
This paper analyzes Huaxia Bank's financial condition and operating condition from
the perspective of investors. Applying Horizontal Analysis, Ratio Analysis and
Common-size Financial Statements and other methods, this paper analyses the key
financial data of Huaxia Bank in nearly three years, especially in 2012 , to identify the
major changes and trends in recent years , and explore the reason for the change and the
change in the internal logic.
Based on the analysis of Huaxia’s Income Statement, Cash Flow Statement, Balance
Sheet and its Capital and Asset changes in particular, this paper reveales that Huaxia
Bank's profit is on the rise,and the lending interest income accountes for 58.14% of total
revenue, showing that the company's main business profitability is strong, with relatively
stable profitability. The company's ability to generate cash from operating activities is
strong, for the company's long-term development provides a strong financial support. By
comparison with other companies' cash flow from operating activities, it founds that
Huaxia bank still relied mainly on banking deposit and loan business,which meaned
revenue structure is relatively simple. In nearly three years, the capital adequacy ratio and
the core capital adequacy ratio of Huaxia Bank is changeable, increased in 2011 while
decreased in 2012. It indicates the strength of internal accumulation of capital is weak, and
the company's profitability needs to be strengthened . But overall, the company operating
system is relatively robust.
Huaxia Bank's solvency indicators in line with industry level, with certain solvency,
there is no huge pressure of debtpany's profits in 2012 growth slowed , while the
profitability indicators tend to rise, showing the company has a stable profitability.
Whether it is in the view of current assets turnover or total asset turnover , there’s no
obvious changes. Apparently, the use efficiency of assets has not significantly improved.
In the end, applying peary's analysis and evaluation method of Cornwall, the paper
makes a comprehensive analysis about the company's financial.According to the company
results ,it evaluates the prospects and the core competitiveness of the company , and
makes a reasonable forecast about the future of the company.
Keywords：Financial analysis huaxia bank forecast
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