In this paper, the author uses the index analysis to explore relationships between financial performance and income structure in Vietnamese commercial banks during the years 2007-2011. The results show that financial performance of most commercial banks is mainly determined by lending service, which implies that their profits involve high degrees of risk. The paper, therefore, tries to suggest some measures to improve financial strength and adjust the income structure for commercial banks by

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... trolling income from lending service and developing sources of income from non-lending services.