摩根大通财务报表分析与启示

ANALYSIS AND ENLIGHTENMENT OF J. P. MORGAN'S FINANCIAL STATEMENTS

针对美国银行业的问题,运用净资产收益率分解法等分析方法,对摩根大通集团2001-2007年的财务报表进行了分析,认为银行的健康发展要依靠很多内部和外部因素。自身的经营实力和公司结构以及国家的政策和监管等都是银行发展所必须要考虑的前提。摩根大通的发展过程和经验,给中国的银行业发展了提供一些有益启示和参考,具有重要的现实意义。

With the problems existing in the banking industry in the USA,this paper analyzes J.P.Morgan's financial statements between the year of 2001 and 2007 by applying the analysis method like the decompose method used in the return on net assets,and puts forward that the sound development of banking industry depends on a series of internal factors and external ones as well.It is the essential requirement to take the following factors,such as operational capacity,company structure,national policies and supervision,into consideration while developing the banking industry.The development and experience of J.P.Morgan provide some enlightenments and instructive reference for the development of China's banking industry.