国有商业银行固定资产内部管理浅析

发布时间：2018-01-25 08:45

本文关键词： 国有商业银行固定资产投资内部管理营业网点营业用房二级分行网点建设建设周期财务指标供应商　出处：《财务与会计》2014年03期 　论文类型：期刊论文

【摘要】：正(一)固定资产内部管理存在的问题1.固定资产投资缺乏合理规划。主要表现在:一是营业网点投资规划不充分。国有商业银行每年会配置一定的网点建设指标以调整资源结构、拓展市场业务。对于支行或二级分行营业网点的建设立项,大都由一级分行在其权限内负责审批,总行一般只对超出一级分行权限的部分进行审批。而二级分行由于缺少专业人才和相关资源,对许多网点的建设及营业用房的购置装修缺乏科学的调查研究和可行性分析,从而造成了网点频繁迁址、营业用房利用率低的现象。二是营业网点建设周期过长。国有
[Abstract]:Positive (1). Problems existing in internal management of fixed assets 1. Lack of rational planning of fixed assets investment. First, business network investment planning is inadequate. State-owned commercial banks will allocate certain network construction indicators to adjust the resource structure every year. Develop the market business. For the construction of branches or secondary branches of the establishment of projects, mostly by a branch within its authority responsible for examination and approval. The head office generally only approves and approves the part that exceeds the first level branch authority. And the secondary branch because lacks the specialized personnel and the related resources. The lack of scientific investigation and feasibility analysis on the construction of many outlets and the purchase and decoration of business houses has resulted in frequent relocation of sites. The phenomenon of low utilization ratio of business premises. Second, the construction period of business network is too long. State-owned
【作者单位】：财政部财政科学研究所;
【分类号】：F830.42
【正文快照】： (一)固定资产内部管理存在的问题1.固定资产投资缺乏合理规划。主要表现在:一是营业网点投资规划不充分。国有商业银行每年会配置一定的网点建设指标以调整资源结构、拓展市场业务。对于支行或二级分行营业网点的建设立项,大都由一级分行在其权限内负责审批,总行一般只对超出

【相似文献】