The Research For Commercial Bank Asset-liability Management Based On Financial Statement Analysis

China’s financial industry is undergoing profound change, China BankingRegulatory Commission approved5pilot in early private bank, you can see thedetermination and efforts of countries to deepen financial reform, along with the letgo of controls in the financial sector, financial services competition will become moreintense in the future, enhance asset and liability management is effective incommercial banks apart from the competition.Banking institutions in China is clearly aware of the importance of theasset-liability management, most banks have specialized assets and liabilitiesManagement Committee, the daily work of asset-liability management. But becauseof the late start, asset-liability management level compared to the internationalcommercial bank of China still has a big gap on asset-liability management, there arestill many problems in practice. Starting with this paper, analysis of financialstatements of commercial banks, hoping to discover problems in the management ofassets and liabilities of commercial banks, which are designed for these real problemsour asset liability management system, provide insights for the asset-liabilitymanagement of commercial banks.This paper uses a comprehensive analysis and focuses on the analysis methods ofanalysis of financial statements of commercial banks,12listed commercial banks toconduct a comprehensive analysis of financial statements of commercial banks as awhole in order to discover our asset-liability management, asset-liability managementexcellence during the analysis process focused on analysis of Industrial Bank, for thereference of other commercial banks. In the analysis process, draws heavily on dataquantitative analysis of financial statements of commercial banks to support showsproblems in asset-liability management, issues as set out more specific and accurate,authentic. In addition, for large commercial banks and joint-stock commercial bankasset and liability management made a comparative analysis of the problems exist inin order to clear large commercial banks and joint-stock commercial banks focus onasset and liability management. This paper proceeds from the financial statement analysis problems inasset-liability management of commercial banks is a breakthrough in thinking,financial statements are important information disclosure of commercial banks is thatwe understand the window of commercial banks, commercial bank asset and liabilitymanagement is also reflected in the financial statements. This important windowthrough financial statements, we found that in the presence of numerous problems inthe management of assets and liabilities of commercial banks, such as too muchreliance on loans in the assets, liabilities in the active debt ratio is low, lower netincome non-interest, maturity mismatch of assets and liabilities and to interest raterisk and liquidity risk, and so on. Address these issues in this paper builds theasset-liability management system suited to China’s commercial banks, managementprinciples, management, management objectives for asset-liability managementsystem elaboration. Commercial banks in assets liabilities management in the tofocused on overall sexual, and long-term and initiative, to improve assets liabilities ofmanagement efficiency, to from optimization assets structure, and optimizationliabilities structure, and improved income structure, and control risk and created valuefour a aspects deepening assets liabilities management of content, last this made hascommercial banks to economic increased value maximize as management target, inassets liabilities management in the both attention Bank of profit also to focused on oncapital of effective uses.This paper to work on commercial bank’s asset and liability management systems,but there is still a lot it can change.