利率市场化背景下政策性银行的财务管理

发布时间：2018-05-03 04:09

本文选题：利率市场化 + 政策性银行　；参考：《财政部财政科学研究所》2014年硕士论文

【摘要】：我国的利率市场化进程在过去的几年中不断加速,特别是在2013年7月19日,中国利率市场化改革迈出重要一步,人民银行决定自2014年7月20日起全面放开金融机构贷款利率管制。此次改革内容包括：除个人住房贷款之外的人民币贷款利率下限完全取消：农信社贷款利率不再设2.3倍的上限；解除再贴现利率对票据贴现利率的约束等,对我国银行业的发展产生了深远的影响。。从短期看,利率市场化将使银行业筹资成本显著提高,随着筹资成本的提高以及贷款利率的下降,银行的存贷利差空间将大幅度收窄,银行业将面临巨大的财务压力。政策性银行作为我国银行业中的特殊一支,集中成立于1994年,经过20余年的发展,其资产规模、社会作用和影响力都在不断的增长,因此研究政策性银行在利率市场化背景下的财务管理具有重要的理论和现实意义。全文一共分为五部分。第一部分是绪论部分,主要对研究利率市场化背景下政策性银行财务管理的背景和意义进行了探讨,对目前关于国内外关于政策性银行职能定位、业务方向以及财务管理的研究内容进行了介绍,指出政策性银行是属于国家政府的银行,其经营目标是配合国家特定经济政策和社会发展政策,其财务管理的内容和重点与普通商业银行存在一定的差异,此外还介绍了本文在研究方法上的创新与不足；第二部分是政策性银行财务管理概述,概括性的介绍了国内外政策性银行的特点,并对我国政策性银行财务管理的内容和特点进行了全面和细致的梳理；第三部分是利率市场化给政策性银行带来的机遇和风险,这部分采取定量计算、定性讨论、横向比较、纵向比较的研究方法,分析出随着利率市场化进程的不断加深,政策性银行在面临利率市场化带来风险的同时,也将遇到“金融脱媒”弱化、信用利差增大等发展机遇；第四部分是加强政策性银行财务管理的对策建议,针对利率市场化给政策性银行带来的财务风险,从银行内控建设、强化利率风险管理、加快金融创新等方面给出具体的建议,以帮助政策性银行应对利率市场化带的财务风险；第五部分是结论和展望,通过对全文的回顾,总结出政策性银行如果能够把握住利率市场化带来的机遇,主动采取各种措施,积极应对利率市场化,政策性银行不仅成功抵御利率市场化来带的冲击,还可以使银行的财务管理水平上一个新的台阶。
[Abstract]:China's interest rate marketization process has been accelerating in the past few years, especially on July 19, 2013, when China's interest rate marketization reform took an important step forward. The people's Bank of China has decided to liberalize the interest rate on loans from financial institutions from July 20, 2014. The contents of this reform include: the lower limit of RMB loan interest rates, other than personal housing loans, will be completely abolished: the interest rate of rural credit cooperatives will no longer be capped at 2.3 times; and the rediscount interest rate will be lifted from the restrictions on the discount interest rate on bills, and so on. It has a profound influence on the development of China's banking industry. In the short run, the interest rate marketization will increase the financing cost of the banking industry significantly. With the increase of the financing cost and the decrease of the loan interest rate, the margin of deposit and loan interest will be narrowed by a large margin, and the banking industry will be faced with great financial pressure. As a special branch of China's banking industry, policy-oriented banks were founded in 1994. After more than 20 years of development, their asset size, social role and influence are constantly growing. Therefore, it is of great theoretical and practical significance to study the financial management of policy banks under the background of interest rate marketization. The full text is divided into five parts altogether. The first part is the introduction part, which mainly discusses the background and significance of the study on the financial management of policy banks under the background of interest rate marketization. The business direction and the research content of financial management are introduced. It is pointed out that the policy bank is a bank belonging to the state government, and its business objective is to cooperate with the specific economic policy and social development policy of the country. The content and emphasis of its financial management are different from those of ordinary commercial banks. In addition, it also introduces the innovation and deficiency of the research methods in this paper. The second part is an overview of the financial management of policy-oriented banks. This paper introduces the characteristics of policy banks at home and abroad, and makes a comprehensive and detailed analysis of the contents and characteristics of the financial management of policy banks in China. The third part is the opportunities and risks brought to the policy banks by the marketization of interest rates. This part adopts the research methods of quantitative calculation, qualitative discussion, horizontal comparison and vertical comparison, and analyzes that with the deepening of interest rate marketization process, policy banks are facing the risk of interest rate marketization at the same time. It will also encounter opportunities for development, such as the weakening of "financial disintermediation" and the increase of credit spreads. The fourth part is the countermeasures and suggestions for strengthening the financial management of policy banks, which aim at the financial risks brought by the marketization of interest rates to the policy banks, and control the construction from within the banks. Strengthening interest rate risk management, speeding up financial innovation and other specific suggestions to help policy banks cope with the financial risks of interest rate marketization. The fifth part is the conclusion and prospect, through the review of the full text, It is concluded that if policy banks can grasp the opportunities brought about by the marketization of interest rates and take active measures to deal with the marketization of interest rates, the policy banks will not only successfully resist the impact brought by the marketization of interest rates. Also can make the bank's financial management level to a new level.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.5;F832.31

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