工商银行浙江省分行营业部财务资源配置体系研究

发布时间：2018-03-11 00:11

本文选题：银行　切入点：财务资源配置　出处：《浙江工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：与发达国家商业银行相比,目前我国商业银行财务资源配置及管理在财务管理及指标体系、财务资本及成本管理、财务管理环境方面还存在一定的差距,这直接导致了我国商业银行资源配置与自身的经营转型发展出现了脱节。当下,构建合理实用的资源配置体系,加速激发资源的价值创造能力,已成为确保商业银行实现可持续发展的战略要素。为有效实现财务资源配置的价值增值功能,各层级商业银行必须要加快建立起总体上与全行战略目标、经营模式、组织结构和信息管理相适应的财务资源配置体系。在对财务配置理论分析和研究的基础上,本文以现代经济学、金融学以及管理会计理论为指导,运用规范与实证分析相结合、定性与定量分析相结合、比较研究与综合分析相结合的方法,通过对工商银行浙江省分行营业部财务资源配置模式及影响因素的回顾和分析,结合营业部的组织结构特质和现实改革发展需求,初步构建了以该部为主体的全面精准化财务资源配置体系。主要包括：(1)以成本性态理论和成本效益原则为依据,重新划分财务资源,进一步明晰资源配置的层次效力和优化着力点,量化配置管理能效,实现财务资源的分类差别化配置；(2)契合区域经济发展和资源供给支出趋势,匹配总行价值导向,综合考虑管理权限和成本收入水平,以内部控制为手段,建立起按地域、按等级的激励性配置模式；(3)对于额度控制的特定财务资源,根据其稀缺性特征,以预算管理为导向、以业绩评价为依据,实行分类、分依据的细化配置方案。相比现行的财务资源配置体系,本文所提出的财务资源配置体系更加强调以战略转型和区域发展为契机,推行以价值创造为核心、规模发展和效率约束相结合的配置方式,在以下方面做出改进：一是通过引入费效比概念,提升管理者对资源投入产出效率的关注度；二是通过按支行管理渗透度分类,更多量化分行和支行对资源使用的管理能效；三是通过重要配置指标筛选,提升配置倾向与战略目标的契合度。
[Abstract]:Compared with commercial banks in developed countries, there are still some gaps in financial management and index system, financial capital and cost management, financial management environment, and financial resources allocation and management of commercial banks in China. This directly leads to the disconnection between the resource allocation of our commercial banks and their own business transformation and development. At present, we should construct a reasonable and practical resource allocation system and accelerate the stimulation of the value creation ability of the resources. It has become a strategic element to ensure the sustainable development of commercial banks. In order to effectively realize the value added function of financial resources allocation, commercial banks at all levels must speed up the establishment of the overall strategic objectives and business models of the whole bank. Organizational structure and information management to adapt to the allocation of financial resources system. Based on the analysis and research of financial allocation theory, this paper, guided by modern economics, finance and management accounting theory, combines normative and empirical analysis, qualitative analysis and quantitative analysis. Through reviewing and analyzing the pattern of financial resources allocation and the influencing factors of the business department of Industrial and Commercial Bank of Zhejiang Province, combining the characteristics of the organizational structure of the business department and the needs of the real reform and development, this paper combines the methods of comparative study and comprehensive analysis. A comprehensive and accurate financial resource allocation system with this department as the main body is preliminarily constructed, which mainly includes: 1) reclassifying financial resources on the basis of the theory of cost performance and the principle of cost-effectiveness. Further clarifying the hierarchical effectiveness and optimization of resource allocation, quantifying the energy efficiency of allocation management, realizing the classified and differential allocation of financial resources and matching the trend of regional economic development and resource supply and expenditure, matching the value orientation of the head office, Considering the authority of management and the level of cost and income, and taking internal control as a means, the incentive allocation model of region and grade is established. The specific financial resources controlled by quota are guided by budget management according to their scarcity characteristics. Compared with the current financial resource allocation system, the financial resource allocation system proposed in this paper emphasizes the opportunity of strategic transformation and regional development. The following improvements are made in the following aspects: firstly, by introducing the concept of cost-efficiency ratio, managers should pay more attention to the efficiency of resource input and output; The second is to quantify the management energy efficiency of the branches and branches on the resource use by classifying the branch management penetration degree, and the third is to improve the consistency between the disposition tendency and the strategic objectives through the selection of important allocation indicators.
【学位授予单位】：浙江工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.33

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