中国工商银行和德意志银行负债结构对比分析及启示

发布时间：2018-04-16 02:02

本文选题：商业银行 + 负债结构　；参考：《河北大学》2015年硕士论文

【摘要】：商业银行的负债业务是筹措资金的重要手段,是经营管理的前提之一。而负债业务发展的程度取决于负债结构是否合理。因此,优化商业银行的负债结构对其经营和发展有重要意义。长期以来,吸收存款是我国商业银行负债业务的最主要资金来源。近年来,随着利率市场化进程的加快、存款保险制度的即将推出,商业银行吸收存款的成本提高,流动性较差,传统的负债方式难以继续。因此,需要借鉴金融市场相对成熟的商业银行的负债结构,进一步加大负债产品和服务创新,不断调整优化其负债结构,提高整体竞争力。本文从理论研究入手阐述负债管理中的理论基础,分别选取中国工商银行和德意志银行作为中德商业银行的代表,通过实际数据具体分析其负债结构。分析主要从两方面进行,首先是对其负债结构中的被动负债——存款进行分析,然后再从向中央银行借款、同业负债、金融负债和债券负债四个方面对主动负债进行分析。接着探讨两银行负债结构的差异,从而得到:利率市场化有助于主动负债业务的开展;存款保险制度的建立有助于完善负债结构;储蓄倾向和收入、支出的预期影响负债结构等启示。最后提出了在即将放开存款利率市场化、实施存款保险制度等新形势下,优化我国商业银行负债结构的对策建议:积极适应金融发展态势,进行存款产品创新;稳健增加同业负债;审慎增加衍生金融负债;科学、适度拓展资产证券化渠道;建立完善有效的负债业务风险管理技术;加强负债质量管理等。
[Abstract]:The debt business of commercial banks is an important means to raise funds and is one of the preconditions of management.The degree of debt business development depends on whether the debt structure is reasonable.Therefore, optimizing the debt structure of commercial banks is of great significance to its operation and development.For a long time, the absorption deposit is our country commercial bank debt business the most main fund source.In recent years, with the acceleration of interest rate marketization process, deposit insurance system will be launched, the cost of commercial banks to absorb deposits increased, liquidity is poor, the traditional way of debt is difficult to continue.Therefore, it is necessary to draw lessons from the debt structure of commercial banks which are relatively mature in financial market, further increase the innovation of debt products and services, constantly adjust and optimize their debt structure, and improve their overall competitiveness.In this paper, the theoretical basis of debt management is expounded from the theoretical research. ICBC and Deutsche Bank are selected as the representatives of China and Germany Commercial Bank respectively, and their debt structure is analyzed concretely through actual data.The analysis is mainly carried out from two aspects: first, the passive liabilities-deposit in its debt structure, and then the active liabilities from four aspects: borrowing from the central bank, interbank liabilities, financial liabilities and bond liabilities.Then the differences of debt structure between the two banks are discussed, and the following conclusions are obtained: the marketization of interest rate is helpful to the development of active debt business, the establishment of deposit insurance system helps to perfect the debt structure, the tendency of saving and the income.The expected impact of expenditure on debt structure and other revelations.Finally, under the new situation of liberalizing the deposit interest rate and implementing the deposit insurance system, the paper puts forward the countermeasures and suggestions to optimize the debt structure of the commercial banks of our country: actively adapt to the financial development situation, carry on the deposit product innovation;To increase the interbank debt steadily; to increase the derivative financial liabilities prudently; to expand the channels of asset securitization scientifically; to establish and perfect the effective risk management technology of liability business; to strengthen the debt quality management and so on.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F835.16;F832.33;F830.42

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