中文摘要：

选取ROA（资产收益率）作为衡量中美银行业盈利能力的最终指标,本文将ROA分解为多项中间指标,分别从收入和支出方面分析中美银行业盈利能力的差异及原因。研究结果显示：与美国银行业相比,中国银行业在利息支出、营业支出和所得税方面有一定的优势,但在利息收入、非利息收入方面劣势明显,最终导致中国银行业的盈利能力低于美国银行业。中国银行业应在现有低成本的优势下居安思危,学习美国盈利能力高的银行先进的资产负债管理技术,提高利息和非利息收入占总资产的比重,努力缩小和美国盈利能力较高银行业之间的差距。

英文摘要：

In this paper,ROA（return on assets） is selected to be the ultimate profitability index,which is decomposed into many medial indexes including earning and expense.It′s shown in the research that China′s banking has advantages in the income tax and expenditure of interest and business,but is disadvantageous obviously in earning of interest and non-interest,which makes China′s banking profitability lower.So China′s banking should learn advanced technology of assets and liability from America′s banking to improve the ratio of interest and non-interest and to reduce the profitability difference with America′s banking.