本文選題：銀行　切入點(diǎn)：財(cái)務(wù)資源配置　出處：《浙江工業(yè)大學(xué)》2013年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：與發(fā)達(dá)國(guó)家商業(yè)銀行相比,目前我國(guó)商業(yè)銀行財(cái)務(wù)資源配置及管理在財(cái)務(wù)管理及指標(biāo)體系、財(cái)務(wù)資本及成本管理、財(cái)務(wù)管理環(huán)境方面還存在一定的差距,這直接導(dǎo)致了我國(guó)商業(yè)銀行資源配置與自身的經(jīng)營(yíng)轉(zhuǎn)型發(fā)展出現(xiàn)了脫節(jié)。當(dāng)下,構(gòu)建合理實(shí)用的資源配置體系,加速激發(fā)資源的價(jià)值創(chuàng)造能力,已成為確保商業(yè)銀行實(shí)現(xiàn)可持續(xù)發(fā)展的戰(zhàn)略要素。為有效實(shí)現(xiàn)財(cái)務(wù)資源配置的價(jià)值增值功能,各層級(jí)商業(yè)銀行必須要加快建立起總體上與全行戰(zhàn)略目標(biāo)、經(jīng)營(yíng)模式、組織結(jié)構(gòu)和信息管理相適應(yīng)的財(cái)務(wù)資源配置體系。 在對(duì)財(cái)務(wù)配置理論分析和研究的基礎(chǔ)上,本文以現(xiàn)代經(jīng)濟(jì)學(xué)、金融學(xué)以及管理會(huì)計(jì)理論為指導(dǎo),運(yùn)用規(guī)范與實(shí)證分析相結(jié)合、定性與定量分析相結(jié)合、比較研究與綜合分析相結(jié)合的方法,通過(guò)對(duì)工商銀行浙江省分行營(yíng)業(yè)部財(cái)務(wù)資源配置模式及影響因素的回顧和分析,結(jié)合營(yíng)業(yè)部的組織結(jié)構(gòu)特質(zhì)和現(xiàn)實(shí)改革發(fā)展需求,初步構(gòu)建了以該部為主體的全面精準(zhǔn)化財(cái)務(wù)資源配置體系。主要包括：(1)以成本性態(tài)理論和成本效益原則為依據(jù),重新劃分財(cái)務(wù)資源,進(jìn)一步明晰資源配置的層次效力和優(yōu)化著力點(diǎn),量化配置管理能效,實(shí)現(xiàn)財(cái)務(wù)資源的分類(lèi)差別化配置；(2)契合區(qū)域經(jīng)濟(jì)發(fā)展和資源供給支出趨勢(shì),匹配總行價(jià)值導(dǎo)向,綜合考慮管理權(quán)限和成本收入水平,以內(nèi)部控制為手段,建立起按地域、按等級(jí)的激勵(lì)性配置模式；(3)對(duì)于額度控制的特定財(cái)務(wù)資源,根據(jù)其稀缺性特征,以預(yù)算管理為導(dǎo)向、以業(yè)績(jī)?cè)u(píng)價(jià)為依據(jù),實(shí)行分類(lèi)、分依據(jù)的細(xì)化配置方案。相比現(xiàn)行的財(cái)務(wù)資源配置體系,本文所提出的財(cái)務(wù)資源配置體系更加強(qiáng)調(diào)以戰(zhàn)略轉(zhuǎn)型和區(qū)域發(fā)展為契機(jī),推行以價(jià)值創(chuàng)造為核心、規(guī)模發(fā)展和效率約束相結(jié)合的配置方式,在以下方面做出改進(jìn)：一是通過(guò)引入費(fèi)效比概念,提升管理者對(duì)資源投入產(chǎn)出效率的關(guān)注度；二是通過(guò)按支行管理滲透度分類(lèi),更多量化分行和支行對(duì)資源使用的管理能效；三是通過(guò)重要配置指標(biāo)篩選,提升配置傾向與戰(zhàn)略目標(biāo)的契合度。
[Abstract]:Compared with commercial banks in developed countries, there are still some gaps in financial management and index system, financial capital and cost management, financial management environment, and financial resources allocation and management of commercial banks in China. This directly leads to the disconnection between the resource allocation of our commercial banks and their own business transformation and development. At present, we should construct a reasonable and practical resource allocation system and accelerate the stimulation of the value creation ability of the resources. It has become a strategic element to ensure the sustainable development of commercial banks. In order to effectively realize the value added function of financial resources allocation, commercial banks at all levels must speed up the establishment of the overall strategic objectives and business models of the whole bank. Organizational structure and information management to adapt to the allocation of financial resources system. Based on the analysis and research of financial allocation theory, this paper, guided by modern economics, finance and management accounting theory, combines normative and empirical analysis, qualitative analysis and quantitative analysis. Through reviewing and analyzing the pattern of financial resources allocation and the influencing factors of the business department of Industrial and Commercial Bank of Zhejiang Province, combining the characteristics of the organizational structure of the business department and the needs of the real reform and development, this paper combines the methods of comparative study and comprehensive analysis. A comprehensive and accurate financial resource allocation system with this department as the main body is preliminarily constructed, which mainly includes: 1) reclassifying financial resources on the basis of the theory of cost performance and the principle of cost-effectiveness. Further clarifying the hierarchical effectiveness and optimization of resource allocation, quantifying the energy efficiency of allocation management, realizing the classified and differential allocation of financial resources and matching the trend of regional economic development and resource supply and expenditure, matching the value orientation of the head office, Considering the authority of management and the level of cost and income, and taking internal control as a means, the incentive allocation model of region and grade is established. The specific financial resources controlled by quota are guided by budget management according to their scarcity characteristics. Compared with the current financial resource allocation system, the financial resource allocation system proposed in this paper emphasizes the opportunity of strategic transformation and regional development. The following improvements are made in the following aspects: firstly, by introducing the concept of cost-efficiency ratio, managers should pay more attention to the efficiency of resource input and output; The second is to quantify the management energy efficiency of the branches and branches on the resource use by classifying the branch management penetration degree, and the third is to improve the consistency between the disposition tendency and the strategic objectives through the selection of important allocation indicators.
【學(xué)位授予單位】：浙江工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F830.42;F832.33

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