工商银行和中国银行盈余质量的比较研究

选取具有一定可比性的工商银行和中国银行作为样本,以盈余质量为切入点,定量评价了盈余的持续性、结构性、变现性、成长性和获利性这五大本质特性,再通过横向比较、纵向比较以及综合评价后发现,两家银行盈余质量的结构性较好,其中工商银行的盈余质量要优于中国银行。但工商银行核心盈余增长率的变异系数最大,核心盈余的增长不够稳定;而中国银行核心盈余现金保障率的变异系数最大,需要关注其变现能力。

A Comparative Study of the Earnings Quality between ICBC and BC

Selecting ICBC and BC as the sample, with earnings quality as the starting point, this paper evaluates the five essential characteristicsofearningsquality： persistence, structure, liquidity, growth andprofitability. Then throughahorizontal comparison, longitudinal comparison and comprehensive evaluation it is found that the earnings quality of the two banks is well structured, while ICBC＇s earnings quality is superior to the Bank of China. But the coefficient of variation of ICBC core earnings growth rate is too big, which indicates that core surplus growth is not stable enough; the coefficient of variation of Bank of China＇ s core surplus cash benefit rate is too big, which indicates that liquidity needs to be followed closely.