發(fā)布時間：2018-03-16 04:09

  本文選題：城市商業(yè)銀行　切入點：營運費用管理　出處：《吉林大學》2014年碩士論文　論文類型：學位論文

【摘要】：隨著我國城市商業(yè)銀行的快速發(fā)展，城市商業(yè)銀行已經(jīng)成為金融體系中不可或缺的主體和重要組成部分，并逐漸在金融體系中扮演了愈來愈重要的角色，甚至成為其主體。費用控制與管理的好壞程度是銀行控制能力和管理能力最好的體現(xiàn)，是衡量銀行經(jīng)營效果的重要指標之一，是銀行管理的重要組成部分。在外資銀行紛紛進入我國金融市場的形勢下，國內銀行業(yè)，包括城市商業(yè)銀行將面臨前所未有的挑戰(zhàn)。傳統(tǒng)的費用控制體系已難以滿足不斷變化的市場需求，無法適應日益激烈的同業(yè)競爭，這一現(xiàn)狀必然要求城市商業(yè)銀行對自身的費用管理模式進行改革和創(chuàng)新。所以，加強費用的管理與控制，對城市商業(yè)銀行而言具有深遠的意義。 然而，由于長期經(jīng)營管理體制和理念等方面因素的影響，城市商業(yè)銀行忽略了管理會計的使用，，不重視成本、利潤之比，不良貸款數(shù)額高，資本與資產(chǎn)的利用效率較低，銀行信貸管理薄弱、效率不高，且存在內部作案的風險。而且，在銀行的內部，員工費用管理相關知識匱乏，費用控制手段落后。面對金融業(yè)內外部經(jīng)營環(huán)境的日趨復雜，同業(yè)競爭日益激烈和日新月異的市場需求，建立合理、高效及科學的成本管理體系，成為我國城市商業(yè)銀行急需解決的重要問題，有助于銀行財富生成與增值，有助于國家銀行體制改革的順利進行，有助于銀行提高其經(jīng)營管理水平。在我國商業(yè)銀行資本收益約束與收益風險約束發(fā)展形勢不斷加強的情況下，費用這一項重要的財務指標對銀行費用的控制與管理變得尤為關鍵。對城市商業(yè)銀行來說，其綜合改革和完善公司結構過程中的不可或缺環(huán)節(jié)便是費用管理模式的流程再造，在提高銀行整體的競爭力、消化銀行的經(jīng)營包袱以及促進銀行經(jīng)營效益的提高等各個方面，都起到了舉足輕重的作用。 吉林銀行自成立以來盡管取得了不小的進步，但是仍然存在一些管理方法上的缺陷，特別是運營過程中費用控制環(huán)節(jié)，暴露了費用控制中存在的諸多問題。本文把吉林銀行作為分析的首要對象，以費用管理理論為基礎，采用案例研究法、文獻分析法、描述分析法，著重分析吉林銀行營運費用控制的現(xiàn)狀，對其營運費用控制的問題和缺陷進行深入剖析，分別從提升員工綜合素質、設立營運費用責任中心、完善費用控制考核運行機制及優(yōu)化業(yè)務流程四個方面闡述了解決問題的方法，并且加以完善和改進，提出有針對性的建議和對策，進而有力提高該銀行的運營效率、經(jīng)營管理能力以及與同行業(yè)的競爭力，使其可以滿足銀行中長期的發(fā)展要求與面對現(xiàn)代金融競爭形勢，提高經(jīng)濟效益，降低經(jīng)營成本，增強綜合競爭能力，也為我國城市商業(yè)銀行如何實施費用管理提供了決策參考和理論依據(jù)，推動我國城市商業(yè)銀行更好更快地發(fā)展進步。
[Abstract]:With the rapid development of urban commercial banks in China, urban commercial banks have become an indispensable part of the financial system and have gradually played a more and more important role in the financial system. The degree of cost control and management is the best embodiment of the bank's ability to control and manage, and it is one of the important indexes to measure the effect of bank management. It is an important part of bank management. Under the situation of foreign banks entering the financial market of our country one after another, the domestic banking industry, Including urban commercial banks will face unprecedented challenges. The traditional cost control system has been unable to meet the changing market demand, unable to adapt to the increasing competition among the same industry. This situation inevitably requires city commercial banks to reform and innovate their own cost management mode. Therefore, it is of far-reaching significance to strengthen the cost management and control for city commercial banks. However, due to the influence of long-term management system and concept, urban commercial banks ignore the use of management accounting, pay no attention to the cost, the ratio of profits, the amount of non-performing loans, and the low efficiency of capital and assets utilization. The bank credit management is weak, the efficiency is not high, and there is the risk of internal crime. Moreover, in the bank, there is a lack of knowledge about employee cost management, and the means of cost control are backward. In the face of the increasingly complex internal and external operating environment of the financial industry, With the increasingly fierce and ever-changing market demand, establishing a reasonable, efficient and scientific cost management system has become an important problem urgently needed to be solved by urban commercial banks in China, which is helpful to the generation and appreciation of bank wealth. It is helpful to the smooth progress of the reform of the national banking system and to the improvement of the management level of the banks. Under the circumstances of the strengthening of the situation of the development of the capital income constraint and the income risk constraint of the commercial banks in our country, For city commercial banks, the indispensable link in the process of comprehensive reform and improvement of corporate structure is the process reengineering of cost management model. It plays an important role in improving the overall competitiveness of banks, digesting the burden of operation of banks and promoting the improvement of bank operating efficiency. Although Jilin Bank has made no small progress since its establishment, it still has some shortcomings in its management methods, especially the cost control in the operation process. This paper takes Jilin Bank as the primary object of the analysis, based on the cost management theory, adopts the case study method, the literature analysis method, the description analysis method, Focusing on the analysis of the current situation of operating cost control in Jilin Bank, the problems and defects of operating cost control are analyzed in depth, and the responsibility center for operating expenses is set up from improving the comprehensive quality of employees, respectively. This paper expounds the methods of solving the problem from four aspects of perfecting the operation mechanism of cost control examination and optimizing the business process, and puts forward some pertinent suggestions and countermeasures to improve the operation efficiency of the bank. The ability of operation and management and the competitiveness of the same trade can meet the long-term development requirements of the bank and face the modern financial competition situation, improve the economic benefit, reduce the operating cost, and enhance the comprehensive competitive ability. It also provides a reference and theoretical basis for how to implement the cost management in the city commercial banks of our country, and promotes the city commercial banks of our country to develop better and faster.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F832.33;F830.42

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