吉林银行营运费用控制研究

发布时间：2018-03-16 04:09

本文选题：城市商业银行　切入点：营运费用管理　出处：《吉林大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国城市商业银行的快速发展，城市商业银行已经成为金融体系中不可或缺的主体和重要组成部分，并逐渐在金融体系中扮演了愈来愈重要的角色，甚至成为其主体。费用控制与管理的好坏程度是银行控制能力和管理能力最好的体现，是衡量银行经营效果的重要指标之一，是银行管理的重要组成部分。在外资银行纷纷进入我国金融市场的形势下，国内银行业，包括城市商业银行将面临前所未有的挑战。传统的费用控制体系已难以满足不断变化的市场需求，无法适应日益激烈的同业竞争，这一现状必然要求城市商业银行对自身的费用管理模式进行改革和创新。所以，加强费用的管理与控制，对城市商业银行而言具有深远的意义。然而，由于长期经营管理体制和理念等方面因素的影响，城市商业银行忽略了管理会计的使用，，不重视成本、利润之比，不良贷款数额高，资本与资产的利用效率较低，银行信贷管理薄弱、效率不高，且存在内部作案的风险。而且，在银行的内部，员工费用管理相关知识匮乏，费用控制手段落后。面对金融业内外部经营环境的日趋复杂，同业竞争日益激烈和日新月异的市场需求，建立合理、高效及科学的成本管理体系，成为我国城市商业银行急需解决的重要问题，有助于银行财富生成与增值，有助于国家银行体制改革的顺利进行，有助于银行提高其经营管理水平。在我国商业银行资本收益约束与收益风险约束发展形势不断加强的情况下，费用这一项重要的财务指标对银行费用的控制与管理变得尤为关键。对城市商业银行来说，其综合改革和完善公司结构过程中的不可或缺环节便是费用管理模式的流程再造，在提高银行整体的竞争力、消化银行的经营包袱以及促进银行经营效益的提高等各个方面，都起到了举足轻重的作用。吉林银行自成立以来尽管取得了不小的进步，但是仍然存在一些管理方法上的缺陷，特别是运营过程中费用控制环节，暴露了费用控制中存在的诸多问题。本文把吉林银行作为分析的首要对象，以费用管理理论为基础，采用案例研究法、文献分析法、描述分析法，着重分析吉林银行营运费用控制的现状，对其营运费用控制的问题和缺陷进行深入剖析，分别从提升员工综合素质、设立营运费用责任中心、完善费用控制考核运行机制及优化业务流程四个方面阐述了解决问题的方法，并且加以完善和改进，提出有针对性的建议和对策，进而有力提高该银行的运营效率、经营管理能力以及与同行业的竞争力，使其可以满足银行中长期的发展要求与面对现代金融竞争形势，提高经济效益，降低经营成本，增强综合竞争能力，也为我国城市商业银行如何实施费用管理提供了决策参考和理论依据，推动我国城市商业银行更好更快地发展进步。
[Abstract]:With the rapid development of urban commercial banks in China, urban commercial banks have become an indispensable part of the financial system and have gradually played a more and more important role in the financial system. The degree of cost control and management is the best embodiment of the bank's ability to control and manage, and it is one of the important indexes to measure the effect of bank management. It is an important part of bank management. Under the situation of foreign banks entering the financial market of our country one after another, the domestic banking industry, Including urban commercial banks will face unprecedented challenges. The traditional cost control system has been unable to meet the changing market demand, unable to adapt to the increasing competition among the same industry. This situation inevitably requires city commercial banks to reform and innovate their own cost management mode. Therefore, it is of far-reaching significance to strengthen the cost management and control for city commercial banks. However, due to the influence of long-term management system and concept, urban commercial banks ignore the use of management accounting, pay no attention to the cost, the ratio of profits, the amount of non-performing loans, and the low efficiency of capital and assets utilization. The bank credit management is weak, the efficiency is not high, and there is the risk of internal crime. Moreover, in the bank, there is a lack of knowledge about employee cost management, and the means of cost control are backward. In the face of the increasingly complex internal and external operating environment of the financial industry, With the increasingly fierce and ever-changing market demand, establishing a reasonable, efficient and scientific cost management system has become an important problem urgently needed to be solved by urban commercial banks in China, which is helpful to the generation and appreciation of bank wealth. It is helpful to the smooth progress of the reform of the national banking system and to the improvement of the management level of the banks. Under the circumstances of the strengthening of the situation of the development of the capital income constraint and the income risk constraint of the commercial banks in our country, For city commercial banks, the indispensable link in the process of comprehensive reform and improvement of corporate structure is the process reengineering of cost management model. It plays an important role in improving the overall competitiveness of banks, digesting the burden of operation of banks and promoting the improvement of bank operating efficiency. Although Jilin Bank has made no small progress since its establishment, it still has some shortcomings in its management methods, especially the cost control in the operation process. This paper takes Jilin Bank as the primary object of the analysis, based on the cost management theory, adopts the case study method, the literature analysis method, the description analysis method, Focusing on the analysis of the current situation of operating cost control in Jilin Bank, the problems and defects of operating cost control are analyzed in depth, and the responsibility center for operating expenses is set up from improving the comprehensive quality of employees, respectively. This paper expounds the methods of solving the problem from four aspects of perfecting the operation mechanism of cost control examination and optimizing the business process, and puts forward some pertinent suggestions and countermeasures to improve the operation efficiency of the bank. The ability of operation and management and the competitiveness of the same trade can meet the long-term development requirements of the bank and face the modern financial competition situation, improve the economic benefit, reduce the operating cost, and enhance the comprehensive competitive ability. It also provides a reference and theoretical basis for how to implement the cost management in the city commercial banks of our country, and promotes the city commercial banks of our country to develop better and faster.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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