国有商业银行固定资产管理研究

发布时间：2017-12-31 15:12

本文关键词：国有商业银行固定资产管理研究　出处：《延边大学》2012年硕士论文　论文类型：学位论文

【摘要】：国有商业银行的发展直接影响着我国金融经济的发展,是我国经济稳定运行的重要保障,随着中国建设银行、中国银行、中国工商银行、中国农业银行四大国有商业银行的股份制改革成功上市,银行业结构正发生着深刻且具有历史意义的变革,从原来国有商业银行占据绝对的主体地位,逐步演变为由国有商业银行主导,其他商业银行、外资银行共存的多元化局面。面对激烈的竞争形势,国有商业银行管理者意识到传统的的经营理念己不能提升银行的核心竞争力,只有大力发展低经济资本占用、高收益的产品,创新中间业务的新产品,实行精细化管理模式才能为国有商业银行的发展开创出一条新的道路。固定资产管理作为成本管理中的重要一项内容,值得关注和研究。本文从国有商业银行的经营管理体制出发,介绍了国有商业银行固定资产、固定资产管理的基本概念及国有商业银行的现状、有别于其他行业的固定资产管理情况,同时分析了在国有商业银行固定资产管理中现存的主要问题,如管理人员管理水平有待提高,适当加大培训力度、固定资产账实不符问题,资产核算不严,清查盘点流于形式,固定资产闲置资产普遍存在,租赁、出租资产管理有待进一步规范等问题。同时,本文运用了委托代理理论、效率理论、内部控制理论,依托财政部企业会计准则,借鉴了国内外学者关于固定资产管理的研究成果,分析了国有商业银行固定资产管理的症结所在。本文在分析国有商业银行固定资产管理存在问题的基础上,提出国有商业银行固定资产管理应依据全生命周期管理理论,创建适合国有商业银行发展的固定资产管理体系,设计最优的激励约束机制,利用委托代理理论、内部控制理论、效率理论,为银行经营发展提供高效率的支撑作用。固定资产管理体系需加强日常的投资管理、购入管理、调拨管理、出租管理、租赁管理、处置管理外,还需设立强有力的考核激励机制、信息披露机制。
[Abstract]:The development of state-owned commercial banks directly affect China's financial and economic development, is an important guarantee for the stable operation of China's economy, with the Construction Bank, China China bank, ICBC, the Agricultural Bank of Chinese four joint-stock reform of state-owned commercial banks listed, the banking structure is undergoing a profound and historic change. From the original state-owned commercial banks occupy the absolute dominant position, leading by the gradual evolution of state-owned commercial banks, other commercial banks, the situation of diversified foreign banks coexist. In the face of fierce competition, the state-owned commercial bank managers realized that the traditional business philosophy has not been able to enhance the core competitiveness of the bank, only to develop low economic capital. High yield products, new product innovation of intermediate business, the implementation of sophisticated management mode in order to create for the development of state-owned commercial banks Out of a new road.
Fixed assets management cost management as an important item in the content, is worthy of attention and research. This article from the state-owned commercial bank management system of the fixed assets of state-owned commercial banks, current situation of basic concept of management of fixed assets and state-owned commercial banks, is different from other industries in the management of fixed assets, and analyzes the the main problems existing in the management of fixed assets of state-owned commercial banks, such as the level of management needs to be improved, appropriate increase training, fixed assets accounts inconsistent, assets accounting is not strict, clear inventory check form, widespread, fixed assets idle assets leasing, rental asset management to be further standardized. At the same time in this paper, using the principal-agent theory, efficiency theory, internal control theory, relying on the Ministry of finance accounting standards, from domestic and foreign scholars on fixed assets The research results of production management have analyzed the crux of the fixed assets management of the state-owned commercial banks.
Based on the analysis of the fixed assets management of state-owned commercial bank problems, proposed should be based on life cycle management theory of the management of fixed assets of state-owned commercial banks, create suitable for the development of state-owned commercial bank's fixed assets management system, design optimal incentive and restraint mechanisms, using the principal-agent theory, internal control theory, efficiency theory, support the role of high efficiency as the bank's business development. The fixed asset management system to strengthen the management of investment, the purchase of daily management, allocation management, rental management, rental management, disposal and management, it also needs to establish strong incentive mechanism, information disclosure mechanism.

【学位授予单位】：延边大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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