作业成本法在我国商业银行中间业务成本管理中的应用研究
发布时间：2019-03-14 07:17
【摘要】：自从2006年履行对WTO的承诺以来,我国银行业全面对外开放,外资银行纷纷进军中国市场,抢占市场份额。与国内商业银行相比,外资银行在资本规模、经营管理、服务技术以及业务创新方面都有着不可比拟的优势,对我国商业银行造成了巨大冲击。面对市场的激烈竞争,各商业银行开始把拓展的方向聚焦到中间业务,积极开拓创新型的中间业务以谋求长期生存和发展。与资产、负债业务不同,中间业务具有成本低、风险低、收益高以及几乎不占用银行资本的特点,不仅可以为银行客户提供多样化金融服务,满足客户多样化需求,适应市场经济的发展需要,而且商业银行在提供中间业务时,可以稳定客源,并在一定程度上促进资产、负债业务的发展。在西方国家,中间业务已经发展成为与资产负债业务并驾齐驱的三大业务之一,其收入占银行总收入的比重的高低在某种程度上可以作为一项重要的财务指标衡量商业银行的发达程度。自20世纪90年代以来,西方商业银行的中间业务发展迅速,非利息收入持续增长。目前,欧洲主要国家以及美国的商业银行非利息收入占营业收入的比重均在40%以上,而根据我国商业银行2010年报显示,国内各大商业银行中间业务占营业收入的比重基本上都处于20%以下,与外资银行相差甚远。中间业务的可持续发展除了有拓展业务,创新品种等方式外,成本管理也是业务发展的重要内容。与西方国家商业银行相比,国内商业银行成本管理模式担对落后,成本核算不精细,甚至一度出现收入与支出倒挂的问题,发展方向严重偏离,制约着我国商业银行核心竞争力的提高。因此,改进成本核算管理模式，，高成本信息质量是我国商业银行中间业务发展所首要解决的问题。 作业成本法作为一种先进的成本核算与管理方法,与传统成本法相比,分配标准的选择更加合理,成本分配更加准确。在国外,作业成本法已被许多大型金融机构所使用,并在经营管理和战略决策方面帮助信息使用者取得了良好的业绩与丰富的经验。本论文运用规范分析与案例研究相结合的方法,在研究作业成本法理论的基础上,探讨作业成本法在我国商业银行实施的可行性及操作方法。商业银行创造收入的业务主要是贷款和中间业务,贷款业务的成本主要来自于利息成本这一直接成本,间接成本在总成本中所占比重相对较小,用传统成本分配方法所造成的成本信息扭曲程度不大。而中间业务一般不涉及资金的占用,在成本结构方面直接成本占比小,间接成本比重大,不再适用传统的成本核算方法。因此,本论文以中间业务为着眼点,探讨作业成本法在我国商业银行中间业务成本管理中的应用。
[Abstract]:Since the commitment to WTO has been fulfilled in 2006, China's banking industry has been fully opened to the outside world, and foreign banks have entered the Chinese market one after another to seize the market share. Compared with domestic commercial banks, foreign banks have incomparable advantages in terms of capital scale, operation and management, service technology and business innovation, which has a great impact on Chinese commercial banks. In the face of fierce competition in the market, commercial banks began to focus on the direction of expansion in the intermediate business, actively open up innovative intermediate business in order to seek long-term survival and development. Unlike assets and liabilities, intermediate business has the characteristics of low cost, low risk, high income and almost no use of bank capital. It can not only provide diversified financial services to bank customers, but also meet the diversified needs of customers. Meet the needs of the development of market economy, and commercial banks in providing intermediate business, can stabilize the source of customers, and to a certain extent to promote the development of assets, liabilities business. In western countries, intermediate business has developed into one of the three major businesses that keep pace with the assets and liabilities business. The ratio of income to total income can be used as an important financial index to measure the degree of development of commercial banks. Since 1990's, the intermediate business of western commercial banks has developed rapidly, and the non-interest income continues to increase. At present, the non-interest income of commercial banks in major European countries and the United States accounts for more than 40% of operating income, and according to the 2010 annual report of China's commercial banks, The proportion of domestic commercial banks' intermediate business accounts for less than 20%, which is far from that of foreign banks. The sustainable development of intermediate business not only has the expansion business, the innovation variety and so on, the cost management is also the business development important content. Compared with the western commercial banks, the domestic commercial banks' cost management mode is backward, the cost accounting is not fine, even appeared the problem of income and expenditure upside-down for a time, and the direction of development is seriously deviated. It restricts the improvement of the core competitiveness of commercial banks in China. Therefore, improving the management mode of cost accounting and high cost information quality is the first problem to be solved in the development of intermediate business of commercial banks in China. Activity-based costing as an advanced cost accounting and management method, compared with the traditional cost method, the choice of distribution standards is more reasonable, cost distribution is more accurate. In foreign countries, activity-based costing (ABC) has been used by many large financial institutions, and has helped information users obtain good performance and rich experience in management and strategic decision-making. On the basis of studying the theory of activity-based costing, this paper discusses the feasibility and operation method of activity-based costing in commercial banks of our country by means of combining normative analysis with case study. The income-generating business of commercial banks is mainly loan and intermediate business, the cost of loan business mainly comes from the direct cost of interest cost, and the proportion of indirect cost in the total cost is relatively small. The distortion of cost information caused by traditional cost allocation method is not great. But the intermediate business generally does not involve the capital occupation, in the cost structure aspect direct cost proportion is small, the indirect cost proportion is large, no longer applies the traditional cost accounting method. Therefore, this paper focuses on intermediate business and discusses the application of activity-based costing (ABC) in the cost management of intermediate business in China's commercial banks.
【学位授予单位】：海南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.33;F830.42
[Abstract]:Since the commitment to WTO has been fulfilled in 2006, China's banking industry has been fully opened to the outside world, and foreign banks have entered the Chinese market one after another to seize the market share. Compared with domestic commercial banks, foreign banks have incomparable advantages in terms of capital scale, operation and management, service technology and business innovation, which has a great impact on Chinese commercial banks. In the face of fierce competition in the market, commercial banks began to focus on the direction of expansion in the intermediate business, actively open up innovative intermediate business in order to seek long-term survival and development. Unlike assets and liabilities, intermediate business has the characteristics of low cost, low risk, high income and almost no use of bank capital. It can not only provide diversified financial services to bank customers, but also meet the diversified needs of customers. Meet the needs of the development of market economy, and commercial banks in providing intermediate business, can stabilize the source of customers, and to a certain extent to promote the development of assets, liabilities business. In western countries, intermediate business has developed into one of the three major businesses that keep pace with the assets and liabilities business. The ratio of income to total income can be used as an important financial index to measure the degree of development of commercial banks. Since 1990's, the intermediate business of western commercial banks has developed rapidly, and the non-interest income continues to increase. At present, the non-interest income of commercial banks in major European countries and the United States accounts for more than 40% of operating income, and according to the 2010 annual report of China's commercial banks, The proportion of domestic commercial banks' intermediate business accounts for less than 20%, which is far from that of foreign banks. The sustainable development of intermediate business not only has the expansion business, the innovation variety and so on, the cost management is also the business development important content. Compared with the western commercial banks, the domestic commercial banks' cost management mode is backward, the cost accounting is not fine, even appeared the problem of income and expenditure upside-down for a time, and the direction of development is seriously deviated. It restricts the improvement of the core competitiveness of commercial banks in China. Therefore, improving the management mode of cost accounting and high cost information quality is the first problem to be solved in the development of intermediate business of commercial banks in China. Activity-based costing as an advanced cost accounting and management method, compared with the traditional cost method, the choice of distribution standards is more reasonable, cost distribution is more accurate. In foreign countries, activity-based costing (ABC) has been used by many large financial institutions, and has helped information users obtain good performance and rich experience in management and strategic decision-making. On the basis of studying the theory of activity-based costing, this paper discusses the feasibility and operation method of activity-based costing in commercial banks of our country by means of combining normative analysis with case study. The income-generating business of commercial banks is mainly loan and intermediate business, the cost of loan business mainly comes from the direct cost of interest cost, and the proportion of indirect cost in the total cost is relatively small. The distortion of cost information caused by traditional cost allocation method is not great. But the intermediate business generally does not involve the capital occupation, in the cost structure aspect direct cost proportion is small, the indirect cost proportion is large, no longer applies the traditional cost accounting method. Therefore, this paper focuses on intermediate business and discusses the application of activity-based costing (ABC) in the cost management of intermediate business in China's commercial banks.
【学位授予单位】：海南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.33;F830.42
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