發(fā)布時間：2018-01-20 22:04

  本文關(guān)鍵詞： 商業(yè)銀行無形資產(chǎn) 統(tǒng)計指標(biāo)體系建設(shè) 統(tǒng)計分析 核心競爭力　出處：《統(tǒng)計研究》2007年02期 　論文類型：期刊論文

【摘要】：商業(yè)銀行無形資產(chǎn)是形成商業(yè)銀行核心競爭力的基礎(chǔ)和產(chǎn)生超額收益的源泉,加強(qiáng)商業(yè)銀行無形資產(chǎn)統(tǒng)計工作,有利于充分揭示商業(yè)銀行無形資產(chǎn)基本內(nèi)容和對核心競爭力的影響。筆者認(rèn)為,目前我國商業(yè)銀行無形資產(chǎn)統(tǒng)計指標(biāo)體系設(shè)置不完整,統(tǒng)計制度不健全,統(tǒng)計內(nèi)容不全面,統(tǒng)計分析不深入,影響經(jīng)濟(jì)決策。筆者認(rèn)為,完善商業(yè)銀行無形資產(chǎn)統(tǒng)計制度時,應(yīng)從組織結(jié)構(gòu)類、客戶關(guān)系類、知識創(chuàng)新類和人力資本類等四個方面對無形資產(chǎn)進(jìn)行統(tǒng)計,逐步細(xì)化統(tǒng)計指標(biāo),明確具體的統(tǒng)計內(nèi)容,建立、健全無形資產(chǎn)價值信息系統(tǒng),深化無形資產(chǎn)統(tǒng)計分析工作,以此為基礎(chǔ),提出提高商業(yè)銀行核心競爭力的基本策略。
[Abstract]:The intangible assets of commercial banks are the basis of forming the core competitiveness of commercial banks and the source of excess income, and strengthen the statistical work of intangible assets of commercial banks. In order to fully reveal the basic content of the intangible assets of commercial banks and the impact on the core competitiveness, the author believes that the statistical index system of intangible assets of commercial banks in China is not complete and the statistical system is not perfect. The statistical content is not comprehensive, the statistical analysis is not thorough, affects the economic decision. The author thinks, when consummates the commercial bank intangible asset statistics system, should from the organization structure class, the customer relations class. Knowledge innovation and human capital are four aspects of intangible assets statistics, step by step refinement of statistical indicators, clear specific statistical content, establish and improve the intangible assets value information system. On the basis of deepening the statistical analysis of intangible assets, this paper puts forward the basic strategies to improve the core competitiveness of commercial banks.
【作者單位】：
【分類號】：F832.2
【正文快照】： 我國商業(yè)銀行自創(chuàng)立到現(xiàn)在為止,通過不斷改善服務(wù)、研發(fā)新的業(yè)務(wù)產(chǎn)品和加強(qiáng)管理等方式,不斷拓展新的客戶群體和分銷網(wǎng)絡(luò),在消耗有形資產(chǎn)的過程中逐步形成了自己的無形資產(chǎn),這些無形資產(chǎn)正是形成商業(yè)銀行核心競爭力的基礎(chǔ)和產(chǎn)生超額收益的源泉。由于受認(rèn)識限制和經(jīng)濟(jì)政策影響,

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