本文選題：農(nóng)村商業(yè)銀行 + 預(yù)算管理��； 參考：《廣西師范大學(xué)》2014年碩士論文

【摘要】：隨著利率市場(chǎng)化改革步伐加快和互聯(lián)網(wǎng)金融的滲透,銀行經(jīng)營(yíng)管理面臨巨大的挑戰(zhàn)和機(jī)遇。農(nóng)村商業(yè)銀行完成專(zhuān)項(xiàng)央行票據(jù)兌付、統(tǒng)一法人、產(chǎn)權(quán)升級(jí)等改革后,各種政策逐漸到期,將與其他先進(jìn)商業(yè)銀行一起置身于同一個(gè)競(jìng)爭(zhēng)環(huán)境。鑒于預(yù)算管理是農(nóng)村商業(yè)銀行財(cái)務(wù)管理轉(zhuǎn)型的重要方面,預(yù)算管理研究對(duì)于促進(jìn)農(nóng)村商業(yè)銀行轉(zhuǎn)型具有重要意義。 本文選擇ZS農(nóng)村商業(yè)銀行作為實(shí)體研究對(duì)象,結(jié)合本人從事財(cái)務(wù)工作多年,并參與了該銀行2006年以來(lái)的改革與發(fā)展經(jīng)歷,按照“發(fā)現(xiàn)問(wèn)題——分析原因——解決問(wèn)題”的設(shè)計(jì)思路對(duì)ZS農(nóng)村商業(yè)銀行預(yù)算管理問(wèn)題進(jìn)行研究。全文分為五個(gè)部分。 第一部分：緒論。主要介紹了本文的研究背景,研究意義,研究目標(biāo),研究思路和內(nèi)容,以及國(guó)內(nèi)外學(xué)者對(duì)預(yù)算管理研究的文獻(xiàn)綜述,一方面是分析總結(jié)前人研究成果,另一方面是尋求預(yù)算管理研究的新空間。 第二部分：ZS農(nóng)村商業(yè)銀行預(yù)算管理現(xiàn)狀。主要介紹了研究對(duì)象的發(fā)展歷程、組織架構(gòu)、財(cái)務(wù)會(huì)計(jì)政策和轉(zhuǎn)型升級(jí)形勢(shì),以便說(shuō)明預(yù)算管理的企業(yè)內(nèi)部環(huán)境。接著介紹了預(yù)算管理體制、預(yù)算編制、預(yù)算執(zhí)行和預(yù)算考評(píng)的現(xiàn)狀,全面展示了研究對(duì)象的預(yù)算管理工作。 第三部分：ZS農(nóng)村商業(yè)銀行預(yù)算管理存在的問(wèn)題以及產(chǎn)生的原因分析。主要結(jié)合預(yù)算管理現(xiàn)狀和實(shí)際經(jīng)營(yíng)過(guò)程中出現(xiàn)的不良狀況進(jìn)行深入分析,分別總結(jié)了預(yù)算管理體制、管理制度、預(yù)算執(zhí)行和預(yù)算考評(píng)過(guò)程中的問(wèn)題,并歸納問(wèn)題的三大原因。 第四部分：ZS農(nóng)村商業(yè)銀行預(yù)算管理問(wèn)題解決策略。主要針對(duì)ZS農(nóng)村商業(yè)銀行預(yù)算管理的問(wèn)題和原因,結(jié)合當(dāng)前利率市場(chǎng)化改革加快的形勢(shì)和農(nóng)村商業(yè)銀行轉(zhuǎn)型升級(jí)發(fā)展的方向,闡述在進(jìn)一步完善預(yù)算管理體制的基礎(chǔ)上,引入內(nèi)部資金轉(zhuǎn)移定價(jià)(FTP)工具應(yīng)用于預(yù)算執(zhí)行和預(yù)算考評(píng)。同時(shí),改進(jìn)和設(shè)計(jì)了以效益核算獎(jiǎng)勵(lì)資源的銜接方案,從而實(shí)現(xiàn)效益目標(biāo)與業(yè)務(wù)目標(biāo)的一致性,避免資源內(nèi)耗而提升整體效益水平。 第五部分：總結(jié)與價(jià)值。進(jìn)一步總結(jié)內(nèi)部資金轉(zhuǎn)移定價(jià)(FTP)在預(yù)算管理中的應(yīng)用價(jià)值,涵蓋了七方面內(nèi)容。ZS農(nóng)村商業(yè)銀行在所屬農(nóng)村金融系統(tǒng)中具有一定代表性,而且對(duì)內(nèi)部資金轉(zhuǎn)移定價(jià)工具的運(yùn)用走在前面。因此,本文的研究成果在一定程度上可以為系統(tǒng)內(nèi)其他農(nóng)村商業(yè)銀行的下階段轉(zhuǎn)型升級(jí)提供參考路徑。同時(shí),本文充分認(rèn)識(shí)事物的關(guān)聯(lián)性,指出內(nèi)部資金轉(zhuǎn)移定價(jià)(FTP)項(xiàng)目后續(xù)發(fā)展的建議。 內(nèi)部資金轉(zhuǎn)移定價(jià)(FTP)已成熟運(yùn)用于國(guó)外銀行,國(guó)內(nèi)大型商業(yè)銀行雖然也引入使用,但是由于不同銀行的自身特色,應(yīng)用不盡相同。因此,對(duì)于要適合新興的農(nóng)村商業(yè)銀行的內(nèi)部資金轉(zhuǎn)移定價(jià)應(yīng)用方案相對(duì)少。內(nèi)部資金轉(zhuǎn)移定價(jià)(FTP)主要功能包括分離利率風(fēng)險(xiǎn)、引導(dǎo)對(duì)外定價(jià)、公平績(jī)效考核和優(yōu)化資源配置。本文結(jié)合ZS農(nóng)村商業(yè)銀行在實(shí)施內(nèi)部資金轉(zhuǎn)移定價(jià)項(xiàng)目過(guò)程中的具體應(yīng)用,重點(diǎn)闡述內(nèi)部資金轉(zhuǎn)移定價(jià)(FTP)功能與預(yù)算管理相結(jié)合的運(yùn)用模式,解決了預(yù)算管理中預(yù)算執(zhí)行和預(yù)算考評(píng)的問(wèn)題,實(shí)現(xiàn)效益目標(biāo)與業(yè)務(wù)目標(biāo)的統(tǒng)一,從而進(jìn)一步促進(jìn)實(shí)現(xiàn)企業(yè)價(jià)值最大化目標(biāo)。在當(dāng)前利率市場(chǎng)化步伐加快和互聯(lián)網(wǎng)金融快速發(fā)展的形勢(shì)下,本文作為預(yù)算管理研究的新探索,期望為全省甚至全國(guó)農(nóng)村商業(yè)銀行在轉(zhuǎn)型發(fā)展過(guò)程中提供有借鑒價(jià)值的新模式。
[Abstract]:With the rapid pace of interest rate liberalization and the penetration of Internet finance , the management of banks is faced with enormous challenges and opportunities . After the reform of special central bank bill exchange , unified legal person and property rights promotion , various kinds of policies gradually expire , which will be put together with other advanced commercial banks in the same competitive environment . In view of the important aspect of the transformation of financial management in rural commercial banks , budget management research is of great significance to promote the transformation of rural commercial banks .

This paper selects ZS rural commercial bank as an entity research object , combines with my financial work for many years , and takes part in the reform and development experience of the bank since 2006 , and studies the budget management of ZS rural commercial bank according to the " finding problem _ analysis reason _ problem solving " design thinking . The whole is divided into five parts .

Part one : Introduction . Mainly introduces the research background , research significance , research goal , research thinking and content of this paper , as well as the literature review on the research of budget management at home and abroad , on the one hand , it summarizes the previous research results , on the other hand , it is the new space to seek the research of budget management .

The second part : The present situation of the budget management of ZS rural commercial banks . The development course , organization structure , financial accounting policy and transformation upgrading situation of the research object are introduced in order to illustrate the internal environment of budget management . Then the present situation of budget management system , budget preparation , budget execution and budget assessment are introduced , and the budget management of the research object is fully demonstrated .

The third part : The problems in the budget management of ZS rural commercial banks and the reasons for it are analyzed . The problems in budget management system , management system , budget execution and budget assessment process are summarized , and three reasons for the problems are summarized .

The fourth part is to solve the problems and causes of the budget management of ZS rural commercial banks . In view of the problems and causes of the budget management of ZS rural commercial banks , the paper expounds the application of the internal fund transfer pricing ( FTP ) tool in budget execution and budget evaluation based on the reform of the current interest rate marketization reform and the direction of the transformation and upgrading of the rural commercial banks . At the same time , the linking scheme of the incentive resources of the benefit accounting is improved and designed , so that the consistency of the benefit objective and the business objective is realized , and the overall benefit level is improved by avoiding the internal consumption of resources .

The fifth part : sum up and value . To further summarize the application value of internal fund transfer pricing ( FTP ) in budget management , it covers seven aspects . ZS rural commercial banks are representative in the rural financial system , and the application of internal fund transfer pricing tool is ahead . Therefore , this paper can provide reference path for the next stage transformation and upgrade of other rural commercial banks in the system . At the same time , the paper fully understands the relevance of things , and points out the suggestion of the follow - up development of internal fund transfer pricing ( FTP ) project .

The internal fund transfer pricing ( FTP ) has been mature and applied to foreign banks . Although the domestic large commercial banks are also introduced , the application of internal fund transfer pricing ( FTP ) is relatively few . Therefore , the paper focuses on the application of internal fund transfer pricing ( FTP ) function and budget management , which solves the problems of budget execution and budget assessment in the budget management , and further promotes the realization of the goal of maximizing the value of enterprises . In the current market pace of interest rate and the rapid development of Internet finance , this paper intends to provide a new model for the whole province and even the whole country ' s rural commercial banks for reference value in the process of transformation development .

【學(xué)位授予單位】：廣西師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F832.35;F830.42

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本文編號(hào)：1874988