我国商业银行无形资产统计问题研究

发布时间：2018-01-20 22:04

本文关键词： 商业银行无形资产统计指标体系建设统计分析核心竞争力　出处：《统计研究》2007年02期 　论文类型：期刊论文

【摘要】：商业银行无形资产是形成商业银行核心竞争力的基础和产生超额收益的源泉,加强商业银行无形资产统计工作,有利于充分揭示商业银行无形资产基本内容和对核心竞争力的影响。笔者认为,目前我国商业银行无形资产统计指标体系设置不完整,统计制度不健全,统计内容不全面,统计分析不深入,影响经济决策。笔者认为,完善商业银行无形资产统计制度时,应从组织结构类、客户关系类、知识创新类和人力资本类等四个方面对无形资产进行统计,逐步细化统计指标,明确具体的统计内容,建立、健全无形资产价值信息系统,深化无形资产统计分析工作,以此为基础,提出提高商业银行核心竞争力的基本策略。
[Abstract]:The intangible assets of commercial banks are the basis of forming the core competitiveness of commercial banks and the source of excess income, and strengthen the statistical work of intangible assets of commercial banks. In order to fully reveal the basic content of the intangible assets of commercial banks and the impact on the core competitiveness, the author believes that the statistical index system of intangible assets of commercial banks in China is not complete and the statistical system is not perfect. The statistical content is not comprehensive, the statistical analysis is not thorough, affects the economic decision. The author thinks, when consummates the commercial bank intangible asset statistics system, should from the organization structure class, the customer relations class. Knowledge innovation and human capital are four aspects of intangible assets statistics, step by step refinement of statistical indicators, clear specific statistical content, establish and improve the intangible assets value information system. On the basis of deepening the statistical analysis of intangible assets, this paper puts forward the basic strategies to improve the core competitiveness of commercial banks.
【作者单位】：
【分类号】：F832.2
【正文快照】： 我国商业银行自创立到现在为止,通过不断改善服务、研发新的业务产品和加强管理等方式,不断拓展新的客户群体和分销网络,在消耗有形资产的过程中逐步形成了自己的无形资产,这些无形资产正是形成商业银行核心竞争力的基础和产生超额收益的源泉。由于受认识限制和经济政策影响,

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