J银行资产质量提升策略研究
摘要
随着我国经济社会的不断发展，企业的贷款需求量在逐年增加，促进了商业银行经
营业务的繁荣发展。但随着后疫情时代，商业银行面临的环境日益复杂，其资产质量管
理的压力与日俱增，提高资产质量管理，实现可持续发展成为商业银行经营管理的重要
工作。
为研究评价 J银行作为一家国内城市商业银行资产质量，借鉴总结国内外有关资产
质量、银行资产质量相关的理论和研究成果，明确本研究采用的理论基础与分析方法，
提出在国内商业银行综合化经营的趋势下，以不良贷款率为主要判断基础的银行资产质
量评价标准已经不能充分评价银行资产质量，应该综合考虑信贷和非信贷资产质量特征，
因此，参考了美国骆驼评价体系，由于骆驼评价体系涉及到较多定性指标，不完全适用
于国内中小城市商业银行，因此根据资产负债管理理论、金融脆弱性理论、无缺点管理
理论等理论，基于骆驼评价体系核心要求提炼出安全性、收益性、有效性三类评价指标，
并设计得出综合的银行资产质量以及评价标准。根据这三类资产指标评价指标体系，对
J银行过去三年的历史数据变化情况进行分析，总结出 J银行资产质量的特征。考虑到 J
银行作为一家城市商业银行，其经营发展受到宏观经济环境影响、区域展业范围限制、
自身经营管理策略等因素影响，为了更综合对比分析其资产质量特征产生原因，本文进
一步选取同质同类的 4个样本银行与 J银行进一步对比分析，研究 J银行与同类银行间
资产质量指标的主要差距。最后，基于对比分析结果，针对 J银行的资产质量管理提出
相应的改进建议，分别从新发展理念、资产盈利空间、调整核心资本补充以及信贷风险
管理四个角度入手，落实具体的资产质量管理措施。
本研究对 J银行资产质量管理起到了积极影响，为其有效应对资产质量管理的风险
提供参考，并为其它同类商业银行的资产质量管理提供参考与借鉴。
关键词：商业银行；资产质量；信贷风险
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Abstract
Abstract
Based on the theories and research results of asset quality and bank asset quality at home
and abroad,thetheoretical basisandanalysis methodsadopted inthisstudy are
proposed. This thesis finds that under the trend of comprehensive operation of domestic
commercial banks, the bank asset quality evaluation standard based on non-performing loan
rate can no longer fully evaluate the bank asset quality, and instead should comprehensively
consider the quality characteristics of credit and non credit assets.
The American Camel Evaluation System is a commonly used method for evaluating the
quality of bank assets. As the CAMEL evaluation system involves many qualitative indicators,
it is not fully applicable to domestic commercial banks in small and medium-sized cities
Therefore, according to the asset liability management theory, financial vulnerability theory,
defect free management theory and other theories, three types of evaluation indicators are
refined based on the core requirements of American CAMEL evaluation method.
According to the evaluation index system of these three types of assets, this thesis
analyzes the historical data changes of Bank J in the past three years, and summarizes the
characteristics of Bank J's asset quality. Considering that Bank J, as a city commercial bank,
its operationand development are affectedby macroeconomic environment,regional
expansion scope restrictions, its own operation and management strategies and other factors,
in order to more comprehensively compare and analyze the causes of its asset quality
characteristics, this thesis further selects four sample banks of the same quality and the same
type to further compare and analyze with Bank J, and studies the main gap of asset quality
indicators between Bank J and similar banks.
Finally, based on the results of the comparative analysis, the thesis puts forward
corresponding improvement suggestions for the asset quality management of Bank J, and
implements specific assetquality management measuresfrom four perspectives: new
development concept, asset profit space, adjustment of core capital supplement and credit risk
management.
This study has a positive impact on the asset quality management of Bank J, also
provides a reference for the asset quality management of other similar commercial banks.
Key Words: Commercial Bank; Asset Quality; Credit Risk
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J银行资产质量提升策略研究
目录
1绪论.....................1
1.1研究背景................1
1.2研究目的与意义..................2
1.2.1研究目的............2
1.2.2研究意义............2
1.3国内外研究现状..................3
1.3.1国外研究状况...........3
1.3.2国内研究状况...........4
1.3.3研究述评............6
1.4研究内容与方法..................7
1.4.1论文框架............7
1.4.2研究内容............8
1.4.3研究方法............9
2相关理论基础与方法............10
2.1银行资产质量的概念...............10
2.1.1银行资产.................10
2.1.2银行资产质量................10
2.1.3银行不良资产................11
2.2银行资产管理理论............12
2.2.1资产负债管理理论...............12
2.2.2金融脆弱性理论............12
2.2.3无缺点管理理论............13
2.3银行资产质量指标............14
2.4本章小结..............18
3J银行资产质量现状分析.............19
3.1J银行基本概况..................19
3.1.1发展历程.................19
3.1.2组织结构.................19
3.1.3经营状况.................20
3.2J银行资产状况..................21
3.2.1资产情况.................21
3.2.2不良资产情况................26
3.3J银行的资产质量指标状况............26
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