监管约束下商业银行财务稳健性的结构分化研究——基于2020~2025年中国四家上市商业银行的比较分析
Research on Structural Differentiation of Commercial Banks’ Financial Soundness under Regulatory Constraints—A Comparative Analysis of Four Listed Commercial Banks in China from 2020 to 2025
摘要: 商业银行财务稳健性是维护金融体系稳定和提升金融服务实体经济能力的重要基础。在利率市场化持续推进、净息差收窄、信用风险局部暴露和金融监管不断强化的背景下，传统依赖资产规模和利润总量的财务评价方式已难以全面反映商业银行真实经营质量。本文以工商银行、建设银行、招商银行和平安银行四家上市商业银行为样本，基于2020~2025年年度报告、业绩公告和银行业监管指标数据，从资本充足性、资产质量、风险抵补能力、流动性水平、盈利能力和规模成长性等维度构建财务稳健性评价框架，并对样本银行进行纵向趋势分析和横向比较。
Abstract: The financial soundness of commercial banks serves as a fundamental pillar for stabilizing the financial system and strengthening the capacity of financial services to support the real economy. Against the backdrop of advancing interest rate liberalization, narrowing net interest margins, localized exposure to credit risks, and tightening financial supervision, traditional financial evaluation methods centered on asset scale and total profits can no longer fully reflect the actual operational quality of commercial banks. Taking Industrial and Commercial Bank of China, China Construction Bank, China Merchants Bank and Ping An Bank as research samples, this paper adopts annual reports, performance announcements and regulatory indicator data of the banking sector from 2020 to 2025. It constructs an evaluation framework for financial soundness covering six dimensions: capital adequacy, asset quality, risk compensation capacity, liquidity level, profitability and scale growth, and conducts vertical trend analysis and horizontal comparative research on the sampled banks.
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