Analysis Of Influencing Factors Of Performance Change Of Commercial Banks Based On Financial Statements

Commercial banks occupy an important position in the financial system,which greatly affects the development of the entire financial system.Commercial banks effectively allocate social resources by playing an intermediary role in the financial market.Commercial banks promote economic development to a certain extent through their own particularity.In the national economy,as a comprehensive department,banks mainly play the role of organizers and undertakers.Therefore,improving the performance level of commercial banks not only greatly improves their competitiveness,but also increases the overall social and economic benefits.With the continuous change of financial market,the traditional management and management model can not meet the needs of modernization,and the existing model has fallen into a great dilemma.At the same time of further opening to the outside world,the competition pressure that banks have to deal with is also more severe.If we want to stand out in the market competition,we must constantly improve our management level and mode.This article mainly through the research of our country's commercial banks,to understand the factors affecting their performance,to investigate the problems in the operation and management of banks,in order to put forward some suggestions for these problems,but also hope to seize the opportunity when facing challenges,and strive to adjust the business model,stand firm,improve revenue,and enhance international competitiveness.This series of measures for The stability and sustainable operation of banking industry is of great significance.This paper regards the criteria for measuring performance level and the overall factors affecting performance in commercial banks as the research object,collates and analyses the literature.On the basis of theoretical analysis,this paper analyses the financial ratios and factors of the annual financial statements of 24 listed commercial banks from 2013 to 2017,and finds out the main influencing factors,so as to adjust the overall structure of banking business and achieve the promotion of business.Industrial Bank's overall performance level.Firstly,this paper makes a comparative study of the commonly used performance evaluation methods of commercial banks,and analyses the reasons why this paper chooses the financial ratio analysis method.Secondly,the factors affecting bank performance are analyzed from the overall and partial aspects,and some subtle aspects are deeply excavatedthrough charts.Then it is found that the net income of interest,handling fees and commissions has a positive impact on the overall performance of commercial banks,while business management fees and impairment losses of assets have a significant negative impact on the overall performance of commercial banks.Finally,according to the above analysis and research,some excellent suggestions and countermeasures are put forward for commercial banks.Through this study,we can provide suggestions for the development of commercial banks in China,provide some theoretical basis for significantly improving performance level,and provide reference for improving business competitiveness.