本文關(guān)鍵詞： 財(cái)務(wù)報(bào)表 商業(yè)銀行 資產(chǎn)負(fù)債管理　出處：《中國(guó)海洋大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：中國(guó)的金融業(yè)正經(jīng)歷著深刻的變革，年初銀監(jiān)會(huì)批準(zhǔn)了5家試點(diǎn)民營(yíng)銀行，可以看出國(guó)家深化金融業(yè)改革的決心和力度，隨著金融業(yè)管制的不斷放開，金融業(yè)未來的競(jìng)爭(zhēng)會(huì)愈加激烈，加強(qiáng)資產(chǎn)負(fù)債管理是商業(yè)銀行在競(jìng)爭(zhēng)中立于不敗之地的有效手段。 我國(guó)的銀行業(yè)金融機(jī)構(gòu)顯然意識(shí)到了資產(chǎn)負(fù)債管理的重要性，大部分商業(yè)銀行都設(shè)有專門的資產(chǎn)負(fù)債管理委員會(huì)，進(jìn)行日常的資產(chǎn)負(fù)債管理工作。但是由于起步較晚，我國(guó)的資產(chǎn)負(fù)債管理水平相比于國(guó)際商業(yè)銀行還有很大的差距，在資產(chǎn)負(fù)債管理的實(shí)踐中仍然存在較多的問題。本文從分析商業(yè)銀行的財(cái)務(wù)報(bào)表入手，以期望能發(fā)現(xiàn)商業(yè)銀行資產(chǎn)負(fù)債管理中存在的問題，進(jìn)而針對(duì)這些現(xiàn)實(shí)的問題構(gòu)建我國(guó)商業(yè)銀行的資產(chǎn)負(fù)債管理體系，為商業(yè)銀行的資產(chǎn)負(fù)債管理提供借鑒。 本文采用全面分析和重點(diǎn)分析相結(jié)合的方法對(duì)商業(yè)銀行的財(cái)務(wù)報(bào)表進(jìn)行分析，對(duì)12家上市商業(yè)銀行進(jìn)行全面的財(cái)務(wù)報(bào)表分析以求發(fā)現(xiàn)我國(guó)商業(yè)銀行整體面臨的資產(chǎn)負(fù)債管理問題，在分析的過程中對(duì)資產(chǎn)負(fù)債管理優(yōu)異的興業(yè)銀行作重點(diǎn)的分析，為其他商業(yè)銀行提供參考。在分析的過程中，大量引用商業(yè)銀行財(cái)務(wù)報(bào)表的數(shù)據(jù)做定量分析，用以支持說明資產(chǎn)負(fù)債管理中存在的問題，使所闡述的問題更加具體準(zhǔn)確，真實(shí)可信。另外，對(duì)大型商業(yè)銀行和股份制商業(yè)銀行在資產(chǎn)負(fù)債管理中存在的問題進(jìn)行了對(duì)比分析，以明確大型商業(yè)銀行和股份制商業(yè)銀行在資產(chǎn)負(fù)債管理中的側(cè)重點(diǎn)。 本文從財(cái)務(wù)報(bào)表出發(fā)分析商業(yè)銀行資產(chǎn)負(fù)債管理中存在的問題是一種思路的突破，財(cái)務(wù)報(bào)表是商業(yè)銀行披露的重要信息，是我們了解商業(yè)銀行的窗口，，商業(yè)銀行資產(chǎn)負(fù)債管理的好壞也反映在財(cái)務(wù)報(bào)表中。通過財(cái)務(wù)報(bào)表這一重要的窗口，我們發(fā)現(xiàn)我國(guó)的商業(yè)銀行在資產(chǎn)負(fù)債管理中存在眾多的問題，比如資產(chǎn)中太過于依賴貸款，負(fù)債中的主動(dòng)負(fù)債比例較低，收入中非利息凈收入較低，資產(chǎn)負(fù)債期限錯(cuò)配而面臨利率風(fēng)險(xiǎn)和流動(dòng)性風(fēng)險(xiǎn)等等。針對(duì)這些問題本文構(gòu)建了適合我國(guó)商業(yè)銀行的資產(chǎn)負(fù)債管理體系，從管理原則、管理內(nèi)容、管理目標(biāo)三個(gè)方面對(duì)資產(chǎn)負(fù)債管理體系進(jìn)行闡述。商業(yè)銀行在資產(chǎn)負(fù)債管理中要注重整體性、長(zhǎng)期性和主動(dòng)性，才能提高資產(chǎn)負(fù)債的管理效率，要從優(yōu)化資產(chǎn)結(jié)構(gòu)、優(yōu)化負(fù)債結(jié)構(gòu)、改善收入結(jié)構(gòu)、控制風(fēng)險(xiǎn)創(chuàng)造價(jià)值四個(gè)方面深化資產(chǎn)負(fù)債管理的內(nèi)容，最后本文提出了商業(yè)銀行要以經(jīng)濟(jì)增加值最大化作為管理目標(biāo)，在資產(chǎn)負(fù)債管理中既要重視銀行的盈利也要注重對(duì)資本的有效利用。 本文致力于構(gòu)建我國(guó)商業(yè)銀行的資產(chǎn)負(fù)債管理體系，但仍然存在很多可以改善的地方，希望以后的研究能夠不斷地完善我國(guó)商業(yè)銀行的資產(chǎn)負(fù)債管理體系。
[Abstract]:China's financial industry is undergoing profound changes. At the beginning of the year, the CBRC approved five pilot private banks, which can see the determination and strength of the country to deepen the financial sector reform, along with the continuous liberalization of financial industry regulation. The competition in the future of financial industry will be more and more fierce. Strengthening the management of assets and liabilities is an effective means for commercial banks to be invincible in the competition. The banking financial institutions in our country obviously realize the importance of asset liability management. Most commercial banks have special asset-liability management committee. Daily asset-liability management, but due to the late start, the level of asset-liability management in China compared with the international commercial banks is still a big gap. There are still many problems in the practice of asset-liability management. This paper begins with the analysis of the financial statements of commercial banks in order to find out the problems in the management of assets and liabilities of commercial banks. In order to solve these practical problems, this paper constructs the asset-liability management system of commercial banks in our country, and provides reference for the management of assets and liabilities of commercial banks. This article uses the comprehensive analysis and the key analysis method to the commercial bank financial statement carries on the analysis. This paper analyzes the financial statements of 12 listed commercial banks in order to find out the asset-liability management problems faced by our commercial banks as a whole. In the process of analysis of the asset and liability management of Societe Generale Bank to focus on the analysis, for other commercial banks to provide reference. In the process of analysis, a large number of cited commercial bank financial statements data for quantitative analysis. To support the description of the problems in the management of assets and liabilities, and to make the problems described more specific, accurate, truthful and credible. This paper makes a comparative analysis of the problems existing in asset liability management between large commercial banks and joint-stock commercial banks in order to clarify the emphasis of large commercial banks and joint-stock commercial banks in asset liability management. It is a breakthrough to analyze the problems existing in the management of assets and liabilities of commercial banks from the financial statements. The financial statements are important information disclosed by commercial banks and a window for us to understand commercial banks. The management of assets and liabilities of commercial banks is also reflected in the financial statements. Through the important window of financial statements, we find that there are many problems in the management of assets and liabilities of commercial banks in our country. For example, the assets are too dependent on loans, the proportion of active debt in debt is lower, and the net income of income, non-interest, is lower. Facing interest rate risk and liquidity risk due to the mismatch of the term of assets and liabilities and so on. In view of these problems, this paper constructs an asset-liability management system suitable for China's commercial banks, from the management principles, management content. In order to improve the efficiency of asset and liability management, commercial banks should pay attention to the integrity, long-term and initiative in the management of assets and liabilities. It is necessary to deepen the content of asset liability management from four aspects: optimizing asset structure, optimizing liability structure, improving income structure and controlling risk creation value. Finally, this paper puts forward that commercial banks should take the maximization of economic added value as the management goal, and in the management of assets and liabilities, they should not only pay attention to the profits of banks but also to the effective use of capital. This paper is devoted to constructing the asset-liability management system of commercial banks in our country, but there are still many areas that can be improved. I hope that the future research can improve the asset-liability management system of commercial banks in China.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F830.42;F832.33

【參考文獻(xiàn)】

相關(guān)期刊論文 前5條

1 潘冠中;單因子利率期限結(jié)構(gòu)模型參數(shù)估計(jì)的數(shù)據(jù)選擇[J];數(shù)量經(jīng)濟(jì)技術(shù)經(jīng)濟(jì)研究;2004年09期

2 聶溱;李金林;任飛;;基于流動(dòng)性風(fēng)險(xiǎn)約束的我國(guó)商業(yè)銀行資產(chǎn)負(fù)債隨機(jī)規(guī)劃模型[J];數(shù)學(xué)的實(shí)踐與認(rèn)識(shí);2007年04期

3 陳一洪;;城市商業(yè)銀行轉(zhuǎn)型及發(fā)展趨勢(shì)探析——基于負(fù)債及資產(chǎn)結(jié)構(gòu)變化視角[J];金融發(fā)展研究;2013年04期

4 遲國(guó)泰;孫秀艷;董賀超;;基于信用等級(jí)修正和半絕對(duì)離差風(fēng)險(xiǎn)的銀行資產(chǎn)組合優(yōu)化模型[J];系統(tǒng)工程理論與實(shí)踐;2006年08期

5 秦學(xué)志,遲國(guó)泰;多準(zhǔn)則多目標(biāo)信貸策略的動(dòng)態(tài)規(guī)劃方法[J];中國(guó)管理科學(xué);2000年S1期

本文編號(hào)：1474522