Basing On External Accounting Angle Of The Financial Statement Analysis Of Listed Banks

The development of finance and national economy, which are closelybound up with people’s life. A financial crisis across the world in2008and also produced a certain impact on the development of China’s financialindustry. But industry and commerce Banks and other state-owned Banks canstill get better performance.With more and more of the commercial banks,the bank shares attracted the investors close attention.This paper, starting from the root causes of the financial statements,based on external accounting perspective, starting from externalstakeholders of view listed Banks2007,2008and2009three successiveyears of financial statements. In the first chapter analysis researchsignificance, the research s framework and purpose, to study laysfundamental key. The second chapter is a strategic analysis, using PSETanalysis, five competitive forces model analysis methods to preparefinancial statements listed Banks to explore the macro environment andindustry environment, China’s listed bank introduced and explained theoperations of China’s listed Banks were facing opportunities andchallenges. The third chapter is listed Banks financial statementanalysis, this paper expounds the general method of financial statementanalysis, from assets status, liquidity condition, profitability, fouraspects market indexes of ten four criteria listed Banks and financialstatements which made the whole industry comprehensive comparisonanalysis, separately inspected listed Banks total assets, capitaladequacy, bad loans, deposit-loan ratio, a provision coverage, interestpre-tax profit margins, return on assets, rights net interest rate,liquidity ratio index, and for each indexes, sorting by ICBC as an example,analyzed its index in industry status and reasons, put forward the improving method. After establishing evaluation system innovative tolisted Banks for ratings analysis, quantification listed Banks financialindicators, interpretation has listed bank, aims to assist investorsperformance which make appropriate investment decisions. The fourthchapter is industry and commerce bank investment value analysis,elaborated the investment value analysis of cost method, market method,income method and option pricing model, a method of using income and themethod of economic value added (EVA) commercial bank investment valueanalysis. Added to the traditional economic assessment (EVA) wereimproved, established innovative amended EVA value evaluation system, andstudied the investment value commercial bank, that the relevantconclusions and analysis system with the above to evidence. The analysisof the fifth chapter proposed that conclusions and limitations,commercial bank has good investment value, and proposed to the futurelisted Banks financial statement analysis outlook.