ABA银行经营绩效分析

Analysis of ABA Bank's Business PerformanceAbstractIn China's financial system,urban commercial banks are an undeniable force,and in recentyears,this group has been influencing the Chinese banking industry with rapid developmentmomentum.As a member of the city commercial bank,ABA Bank has become an inevitablechoice for listing and financing in order to cope with the fierce competitive environment in thebanking industry,as well as to supplement capital,expand scale,and enhance reputation.InSeptember 2022,ABA Bank successfully listed on the Shenzhen Stock Exchange,marking thefirst time for domestic urban commercial banks to list on A+H shares.However,the operationalstatus of ABA Bank is not satisfactory,especially its profitability and asset quality are worrying.Therefore,this paper takes ABA Bank as the research object,selects the financial data from2017 to 2022,and conducts a detailed study on its operating performance in combination withDuPont analysis and EVA method.Research has found that ABA Bank's operating performance is poor,and its operations havenot been able to generate true profits for shareholders.There are issues with profitability,creditrisk prevention and control,and capital adequacy.The main reasons for its poor operatingperformance are:firstly,the weakening of profitability is mainly due to macroeconomicdownward pressure,operational difficulties for local company customers in Province A,shrinking interest margin income,and increasing operating expenses;Second,the mainincentive for accelerated exposure of credit risk is that the new capital regulation has affectedthe manufacturing industry to form a major non-performing loan disaster area,and theconcentration ratio of loan business risk and the straight-line decline of provision coverage.Based on the above analysis results,the author proposes countermeasures and suggestions toimprove business performance:enhancing profitability and preventing and controlling creditrisks.Keywords:business performance,DuPont analysis,EVA