本文選題：商業(yè)銀行 + 戰(zhàn)略規(guī)劃��； 參考：《北京交通大學(xué)》2013年碩士論文

【摘要】：商業(yè)銀行經(jīng)費預(yù)算管理是全面預(yù)算管理體系的重要組成部分,是指在經(jīng)費方面指揮和控制組織協(xié)調(diào)的活動,包括經(jīng)費預(yù)算編制、執(zhí)行監(jiān)控與分析、考核評價等方面。在外部同業(yè)競爭日益激烈和內(nèi)部精細化管理要求不斷提升的背景下,我國商業(yè)銀行特別是上市銀行,普遍都有通過強化經(jīng)費預(yù)算管理構(gòu)建低成本競爭優(yōu)勢和提升可持續(xù)價值增長能力的愿望。 在商業(yè)銀行管理實踐中,經(jīng)費預(yù)算作為財務(wù)資源配置的控制工具,在與戰(zhàn)略規(guī)劃的配合以及精細化管理縱深拓展方面仍然存在著諸多問題,已成為商業(yè)銀行內(nèi)部管理的重點和難點。 目前,國內(nèi)對商業(yè)銀行經(jīng)費預(yù)算管理的專門研究較少,僅在全面預(yù)算管理和成本控制方面的研究中少量涉及,更缺乏基于戰(zhàn)略的全流程研究。本文從預(yù)算管理相關(guān)理論出發(fā),結(jié)合作者在某國有大型商業(yè)銀行總行本級經(jīng)費預(yù)算管理工作實踐,提出構(gòu)建以戰(zhàn)略為導(dǎo)向的全流程商業(yè)銀行經(jīng)費預(yù)算管理體系,并著眼于當前商業(yè)銀行經(jīng)費預(yù)算管理的典型做法及存在的諸多問題提出了相應(yīng)改進建議,對充分發(fā)揮預(yù)算管理作用,有效支持企業(yè)戰(zhàn)略,促進業(yè)務(wù)發(fā)展,全面提升企業(yè)可持續(xù)的價值創(chuàng)造能力具有重要的實踐指導(dǎo)意義。
[Abstract]:The budget management of commercial banks is an important part of the overall budget management system. It refers to the activities of directing and controlling the organization and coordination in the aspect of funds, including the budgeting of funds, the monitoring and analysis of execution, the evaluation and so on. Under the background of the increasingly fierce external competition and the increasing internal fine management requirements, China's commercial banks, especially listed banks, There is a general desire to build low cost competitive advantage and enhance the ability of sustainable value growth by strengthening budget management. In the commercial bank management practice, as the control tool of the financial resources allocation, there are still many problems in the cooperation with the strategic planning and the development of the fine management. It has become a key and difficult point in the internal management of commercial banks. At present, there are few researches on the budget management of commercial banks, only a small amount of research on total budget management and cost control, and a lack of the research on the whole process based on strategy. Based on the theory of budget management and the practice of budget management at the same level in the head office of a large state-owned commercial bank, this paper puts forward a strategic oriented budget management system for commercial banks. With a view to the typical practices and problems in the budget management of commercial banks at present, the paper puts forward corresponding suggestions for improving the budget management, effectively supporting the enterprise strategy and promoting the development of the business, in order to give full play to the role of budget management, and to promote the development of business. It is of great practical significance to promote the sustainable value creation ability of enterprises in an all-round way.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F830.42;F832.33

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