内容摘要
国有商业银行改制上市是我国金融业的一次全新的改革实践，加快国有商业银行的改革已不仅是加快整个金融业改革的大问题，而且也是关系到加快整个经济改革和社会发展的大事。国有商业银行改制上市已无可争议是必须的，迟早的事情。本课题首先对我国国有银行的上市进行整体的概述，包括国有商业银行上市的动因及其所必须具备的硬性指标，进而阐述我国国有商业银行上市过程中所面临的问题，包括国有体制下银行的不良资产及商业银行的经营状况等问题。最后，针对我国国有商业银行在上市中存在的问题提出建议及措施。
关键词：国有商业银行 财务视角 资本充足率 上市
Abstract
Restructuring and listing of state-owned commercial banks is a new practice of reform of China’s financial sector, accelerate the reform of state-owned commercial banks has not only speed up the whole financial sector reform, but also to speed up the entire economic reform and social development event. Restructuring and listing of state-owned commercial banks has been the undisputed must, sooner or later. This project first overall overview of the listing of China’s state-owned banks, including the motivation of the state-owned commercial banks must have mandatory targets, thus described the problems faced in the process of China’s state-owned commercial banks including state-owned system of bank non-performing assets of commercial banks operating conditions and other issues. Finally, the recommendations and measures for the problems of China’s state-owned commercial banks in the listing.
Key words：State-owned commercial banks Financial Perspective Capital Adequacy Ratio Listed
目 录
内容摘要………………………………………………………………………………1
Abstract………………………………………………………………………………1
引言……………………………………………………………………………………2
一、研究背景及意义…………………………………………………………………2
（一）研究背景………………………………………………………………………2
（二）研究意义………………………………………………………………………3
二、我国国有商业银行上市动因概述………………………………………………3
(一)外在动因………………………………………………………………………4
(二)内在动因………………………………………………………………………4
三、财务视角下我国商业银行上市面临的问题……………………………………5
（一）不良资产问题…………………………………………………………………5
（二）信息披露问题…………………………………………………………………5
（三）上市财务指标问题……………………………………………………………6
1、盈利记录………………………………………………………………………6
2、贷款损失提取比例……………………………………………………………6
3、资本充足率……………………………………………………………………6
四、国有商业银行上市的配套措施…………………………………………………7
（一）实行产权制度改革……………………………………………………………7
（二）完善内部控制制度……………………………………………………………8
（三）提高银行的核心竞争能力……………………………………………………8
（四）实行科学的人力资源管理……………………………………………………8
结论……………………………………………………………………………………8
参考文献………………………………………………………………………………9
