| Commercial Banks are a kind of unique enterprise, which have the characters of fund concentrated, high risk, and high leverage. These characters make financial management play a core role in bank management. Financial analysis of a commercial bank is a study using certain method to find out how well a bank is running and its financial status based on basic information like financial report. It's the beginning and base of financial management.The content of financial analysis in China is restricted in income, expenses, and profit analysis all along. The function of financial analysis is divided and assigned to the finance department, credit department, and planning department etc. There's no complete and integrated analysis system. The lag concept and divided function cause a great gap between our bank and the western's in financial analysis and management. This dissertation introduced the matured practice in financial analysis in other countries and the situation here in Chinese banks. It discussed how to build a modern financial analysis system in domestic commercial banks to deal with the marketization in the financial service sector and the competitions from foreign banks after the joining of WTO.The first part of the dissertation introduced the speciality of the finance in banks and the importance of financial management in banks to show the importance of financial analysis as it's the base and beginning of financial management. Then it summarized the functions of financial analysis in financial management and its elements. The second part discussed the status and problems both in our financialanalysis theory and in domestic banks' practices. Further more, it summarized the way of dress up in finance and its significant impact on financial analysis. These dress ups have marked traits in China nowadays. The third part built a financial analysis system for commercial banks in theory. The core of the system is a group of indexes based on CAMELS System and have been amended according to the situations in China. The fourth part is a case study using the analysis system built up in part three to analyze the financial status of the Shenzhen Development Bank using based on its annual report in 2000, 2001 and 2002 from Shenzhen Stock Exchange. These case shows to method of financial analysis.As a MBA dissertation, this article was written with innovation and practicality. By discussed the problems in our financial analysis theory and in domestic banks' practices, the article disclose the significant impacts from the theory of analysis, the source data, analyzers, the users of analysis report, the method to be used etc. Further more, the article discussed the dress up in finance in domestic banks, and its purpose, method, and impacts to financial analysis. By doing these, the writer answered the question why the advanced methods and systems in financial analysis weren't word here in China. Instead of copy a complete analysis system from western banks, the writer added/deleted some indexes and also changed some of the formulas for indexes. To enhance the practicality, the analysis system built up in this article and the suggestion to improve the internal and external environment for financial analysis and to promote the quality of analysis are all from the practice of bank management. The suggestions and analysis system can be used in bank management immediately.Confined by the knowledge of the writer, this dissertation has its problems. The first problem is that the article didn't take the size of banks into account, while discussing the financial analysis system of banks. The model that was built here are best fit for middle to large banks. Territorial small banks have less kind of services, and face on a simpler environment. The analysis system introduced in this article may be too complex for them. It will increase their analyzing cost and make it lessefficient. The second is that the writer has not enough knowledge about some of the new tools and methods appeared in recent years like durati...
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