CAJ | 학술논문

市场经济的不断发展使得金融行业成为人们关注的焦点之一，商业银行作为金融体系的主体，对其经营状况进行财务分析能体现宏观经济的发展现状。本文选取了四大国有商业银行之一的中国建设银行进行财务报表分析，通过分析其盈利能力指标、资本充足指标、资产质量指标和主要监管指标，了解中国建设银行的营运状况，提出对应的改善建议，以期对中国建设银行未来发展有一定的参考意义。
시장경제적불단발전사득금융행업성위인문관주적초점지일，상업은행작위금융체계적주체，대기경영상황진행재무분석능체현굉관경제적발전현상。본문선취료사대국유상업은행지일적중국건설은행진행재무보표분석，통과분석기영리능력지표、자본충족지표、자산질량지표화주요감관지표，료해중국건설은행적영운상황，제출대응적개선건의，이기대중국건설은행미래발전유일정적삼고의의。
With the development of market economy, the financial industry has become the focus of people's attention. As a major in financial system, financial analysis on commercial banks' operating performance can re-flect macroeconomic current situation. This paper selects China Construction Bank which is one of the four major state-owned commercial banks in China, and makes financial statement analysis by analyzing its profitability indi-cators, capital adequacy indicators, asset quality indicators and key regulatory indicators to understand its operating conditions. The paper then puts forward corresponding suggestions which are expected to be of great reference val-ue for its development in the future.