基于财务资源视角的城市商业银行资产结构优化研究

发布时间：2018-04-17 13:20

本文选题：城市商业银行 + 资产结构　；参考：《安徽财经大学》2014年硕士论文

【摘要】：城市商业银行是我国银行体系中的一类重要而特殊的群体,也是我国商业银行的第三梯队,近年来异军突起,在与地方和区域经济社会相互支持、相互促进的过程中,资产总量不断增加,资产规模年年攀升。当下城商行发展进入了一个关键时期,但受资产结构的影响和制约却越来越突出。文章以城市商业银行为研究对象,从财务资源角度来考察其资产结构现状,分析存在的问题,进而提出结构优化策略。本文采用的是理论研究和实证分析相结合的方法。文章首先进行了理论构建。本文有关城商行资产结构优化的理论性内容有理论基础,以及如下基本理论问题——城商行资产结构的概念、特征和类型,资产结构优化的概念；影响资产结构及其优化的内外部因素,优化结构的原则,资产结构的计量；财务资源的内涵；以及财务资源与资产结构的关系。本文探讨的城商行资产结构主要是资产的项目结构,故在理论论述时还介绍了城商行主要资产业务与其资产负债表中资产项目的对应关系。在理论构建和阐述的基础上,本文选取了15家城商行作为样本,对其2012年末资产负债表等财务信息进行了整理和加工,借以考察当前城商行资产结构的静态和动态状况,另外剖析了发生在齐鲁银行和烟台银行的案件,从财务资源视角揭示了城商行资产结构中存在的若干较大问题。问题主要是资产结构中买入返售金融资产增长迅猛,风险积聚；资产结构“空心”加大；资产结构中可供出售金融资产增加,却未带来利得；财务管理体制不健全,资产质量结构下降；资产结构优化可操作空间增加放缓等。针对存在的问题,文章最后依然从财务资源角度提出了城商行资产结构优化的策略,包括强化公司治理和财务管理体制建设,重视资产战略；加大服务实体财务关系资源的力度；探索信贷资产证券化；增加资产负债表右方财务实体资源,创造资产结构优化空间。
[Abstract]:The city commercial bank is a kind of important and special group in the banking system of our country, and it is also the third echelon of the commercial bank of our country. In recent years, the city commercial bank has suddenly emerged in the process of mutual support and mutual promotion with the local and regional economy and society.The total amount of assets continues to increase and the scale of assets increases year by year.The development of city commercial banks has entered a critical period, but the influence and restriction of asset structure is becoming more and more prominent.This article takes the city commercial bank as the research object, from the angle of financial resources to investigate the present situation of its asset structure, analyzes the existing problems, and then puts forward the structure optimization strategy.This paper adopts the method of combining theoretical research with empirical analysis.The article first carries on the theory construction.The theoretical content of this paper is based on the theoretical basis, as well as the following basic theoretical problems: the concept, characteristics and types of the asset structure of the city commercial bank, the concept of the optimization of the asset structure;The internal and external factors affecting asset structure and its optimization, the principle of optimizing structure, the measurement of asset structure, the connotation of financial resources, and the relationship between financial resources and asset structure.The asset structure of the city commercial bank is mainly the project structure of assets, so the corresponding relationship between the main assets business of the city commercial bank and the assets item in its balance sheet is also introduced in the theoretical discussion.On the basis of theoretical construction and elaboration, this paper selects 15 city commercial banks as samples, collates and processes the financial information such as balance sheet at the end of 2012, in order to investigate the static and dynamic state of assets structure of city commercial banks at present.In addition, the paper analyzes the cases in Qilu Bank and Yantai Bank, and reveals some big problems in the asset structure of the City Commercial Bank from the perspective of financial resources.The main problems are the rapid growth of buy-and-sell financial assets in the asset structure, the accumulation of risks; the "hollow" increase in the asset structure; the increase in the availability of financial assets for sale in the asset structure, but the lack of benefits; and the imperfection of the financial management system.Asset quality structure decreased; asset structure optimization operational space increased and slowed down.Aiming at the existing problems, the paper puts forward the strategy of optimizing the assets structure of the city commercial bank from the angle of financial resources, including strengthening the construction of corporate governance and financial management system, and attaching importance to the asset strategy.Strengthen the resources of financial relations of service entities; explore the securitization of credit assets; increase the resources of financial entities on the right side of balance sheet and create space for optimizing the structure of assets.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.33

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