【摘要】：自從2006年履行對(duì)WTO的承諾以來(lái),我國(guó)銀行業(yè)全面對(duì)外開(kāi)放,外資銀行紛紛進(jìn)軍中國(guó)市場(chǎng),搶占市場(chǎng)份額。與國(guó)內(nèi)商業(yè)銀行相比,外資銀行在資本規(guī)模、經(jīng)營(yíng)管理、服務(wù)技術(shù)以及業(yè)務(wù)創(chuàng)新方面都有著不可比擬的優(yōu)勢(shì),對(duì)我國(guó)商業(yè)銀行造成了巨大沖擊。面對(duì)市場(chǎng)的激烈競(jìng)爭(zhēng),各商業(yè)銀行開(kāi)始把拓展的方向聚焦到中間業(yè)務(wù),積極開(kāi)拓創(chuàng)新型的中間業(yè)務(wù)以謀求長(zhǎng)期生存和發(fā)展。與資產(chǎn)、負(fù)債業(yè)務(wù)不同,中間業(yè)務(wù)具有成本低、風(fēng)險(xiǎn)低、收益高以及幾乎不占用銀行資本的特點(diǎn),不僅可以為銀行客戶(hù)提供多樣化金融服務(wù),滿(mǎn)足客戶(hù)多樣化需求,適應(yīng)市場(chǎng)經(jīng)濟(jì)的發(fā)展需要,而且商業(yè)銀行在提供中間業(yè)務(wù)時(shí),可以穩(wěn)定客源,并在一定程度上促進(jìn)資產(chǎn)、負(fù)債業(yè)務(wù)的發(fā)展。在西方國(guó)家,中間業(yè)務(wù)已經(jīng)發(fā)展成為與資產(chǎn)負(fù)債業(yè)務(wù)并駕齊驅(qū)的三大業(yè)務(wù)之一,其收入占銀行總收入的比重的高低在某種程度上可以作為一項(xiàng)重要的財(cái)務(wù)指標(biāo)衡量商業(yè)銀行的發(fā)達(dá)程度。自20世紀(jì)90年代以來(lái),西方商業(yè)銀行的中間業(yè)務(wù)發(fā)展迅速,非利息收入持續(xù)增長(zhǎng)。目前,歐洲主要國(guó)家以及美國(guó)的商業(yè)銀行非利息收入占營(yíng)業(yè)收入的比重均在40%以上,而根據(jù)我國(guó)商業(yè)銀行2010年報(bào)顯示,國(guó)內(nèi)各大商業(yè)銀行中間業(yè)務(wù)占營(yíng)業(yè)收入的比重基本上都處于20%以下,與外資銀行相差甚遠(yuǎn)。中間業(yè)務(wù)的可持續(xù)發(fā)展除了有拓展業(yè)務(wù),創(chuàng)新品種等方式外,成本管理也是業(yè)務(wù)發(fā)展的重要內(nèi)容。與西方國(guó)家商業(yè)銀行相比,國(guó)內(nèi)商業(yè)銀行成本管理模式擔(dān)對(duì)落后,成本核算不精細(xì),甚至一度出現(xiàn)收入與支出倒掛的問(wèn)題,發(fā)展方向嚴(yán)重偏離,制約著我國(guó)商業(yè)銀行核心競(jìng)爭(zhēng)力的提高。因此,改進(jìn)成本核算管理模式，，高成本信息質(zhì)量是我國(guó)商業(yè)銀行中間業(yè)務(wù)發(fā)展所首要解決的問(wèn)題。 作業(yè)成本法作為一種先進(jìn)的成本核算與管理方法,與傳統(tǒng)成本法相比,分配標(biāo)準(zhǔn)的選擇更加合理,成本分配更加準(zhǔn)確。在國(guó)外,作業(yè)成本法已被許多大型金融機(jī)構(gòu)所使用,并在經(jīng)營(yíng)管理和戰(zhàn)略決策方面幫助信息使用者取得了良好的業(yè)績(jī)與豐富的經(jīng)驗(yàn)。本論文運(yùn)用規(guī)范分析與案例研究相結(jié)合的方法,在研究作業(yè)成本法理論的基礎(chǔ)上,探討作業(yè)成本法在我國(guó)商業(yè)銀行實(shí)施的可行性及操作方法。商業(yè)銀行創(chuàng)造收入的業(yè)務(wù)主要是貸款和中間業(yè)務(wù),貸款業(yè)務(wù)的成本主要來(lái)自于利息成本這一直接成本,間接成本在總成本中所占比重相對(duì)較小,用傳統(tǒng)成本分配方法所造成的成本信息扭曲程度不大。而中間業(yè)務(wù)一般不涉及資金的占用,在成本結(jié)構(gòu)方面直接成本占比小,間接成本比重大,不再適用傳統(tǒng)的成本核算方法。因此,本論文以中間業(yè)務(wù)為著眼點(diǎn),探討作業(yè)成本法在我國(guó)商業(yè)銀行中間業(yè)務(wù)成本管理中的應(yīng)用。
[Abstract]:Since the commitment to WTO has been fulfilled in 2006, China's banking industry has been fully opened to the outside world, and foreign banks have entered the Chinese market one after another to seize the market share. Compared with domestic commercial banks, foreign banks have incomparable advantages in terms of capital scale, operation and management, service technology and business innovation, which has a great impact on Chinese commercial banks. In the face of fierce competition in the market, commercial banks began to focus on the direction of expansion in the intermediate business, actively open up innovative intermediate business in order to seek long-term survival and development. Unlike assets and liabilities, intermediate business has the characteristics of low cost, low risk, high income and almost no use of bank capital. It can not only provide diversified financial services to bank customers, but also meet the diversified needs of customers. Meet the needs of the development of market economy, and commercial banks in providing intermediate business, can stabilize the source of customers, and to a certain extent to promote the development of assets, liabilities business. In western countries, intermediate business has developed into one of the three major businesses that keep pace with the assets and liabilities business. The ratio of income to total income can be used as an important financial index to measure the degree of development of commercial banks. Since 1990's, the intermediate business of western commercial banks has developed rapidly, and the non-interest income continues to increase. At present, the non-interest income of commercial banks in major European countries and the United States accounts for more than 40% of operating income, and according to the 2010 annual report of China's commercial banks, The proportion of domestic commercial banks' intermediate business accounts for less than 20%, which is far from that of foreign banks. The sustainable development of intermediate business not only has the expansion business, the innovation variety and so on, the cost management is also the business development important content. Compared with the western commercial banks, the domestic commercial banks' cost management mode is backward, the cost accounting is not fine, even appeared the problem of income and expenditure upside-down for a time, and the direction of development is seriously deviated. It restricts the improvement of the core competitiveness of commercial banks in China. Therefore, improving the management mode of cost accounting and high cost information quality is the first problem to be solved in the development of intermediate business of commercial banks in China. Activity-based costing as an advanced cost accounting and management method, compared with the traditional cost method, the choice of distribution standards is more reasonable, cost distribution is more accurate. In foreign countries, activity-based costing (ABC) has been used by many large financial institutions, and has helped information users obtain good performance and rich experience in management and strategic decision-making. On the basis of studying the theory of activity-based costing, this paper discusses the feasibility and operation method of activity-based costing in commercial banks of our country by means of combining normative analysis with case study. The income-generating business of commercial banks is mainly loan and intermediate business, the cost of loan business mainly comes from the direct cost of interest cost, and the proportion of indirect cost in the total cost is relatively small. The distortion of cost information caused by traditional cost allocation method is not great. But the intermediate business generally does not involve the capital occupation, in the cost structure aspect direct cost proportion is small, the indirect cost proportion is large, no longer applies the traditional cost accounting method. Therefore, this paper focuses on intermediate business and discusses the application of activity-based costing (ABC) in the cost management of intermediate business in China's commercial banks.
【學(xué)位授予單位】：海南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F832.33;F830.42

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