A Comprehensive Financial Analysis Framework for Bank Performance:Theoretical Construction and Empirical Validation of the DuPont-Financial Quality Analysis Framework
In the current financial climate,characterized by low interest rates and fierce market competition,banks are in-creasingly shifting towards a model of quality-oriented growth to ensure sustainable development.However,the common prac-tice in the banking sector of substituting performance evaluation for financial analysis often leads to incremental pressures from the bottom up,potentially distorting business strategies.This phenomenon is partly due to inertial thinking in grassroots management and also reflects a lack of integration between financial analysis and business management.To overcome the lim-itations of financial analysis,this paper proposes a novel comprehensive assessment framework-the DuPont-Financial Quality Analysis Framework,which integrates DuPont analysis with financial quality analysis.This framework not only evaluates prof-itability but also provides an in-depth analysis of asset quality,liability structure,capital adequacy,profit quality,cash flow quality,and strategic planning,offering a more comprehensive and insightful financial perspective.Through a case study of ZS Bank,the effectiveness of this new analytical framework is validated,offering new insights into financial analysis and strategic planning for banks.To meet the requirements of high-quality development,banks should enhance refined management and innovation-driven strategies,place greater emphasis on financial analysis,and shift away from the traditional mentality of rely-ing on assessments to measure the quality of business development.Further research should focus on the universal applicabil-ity of the framework,the application of digital technology and artificial intelligence,and balancing financial objectives with social responsibilities in the context of economic recovery.
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