ZS农村商业银行预算管理研究

发布时间：2018-05-11 18:00

本文选题：农村商业银行 + 预算管理　；参考：《广西师范大学》2014年硕士论文

【摘要】：随着利率市场化改革步伐加快和互联网金融的渗透,银行经营管理面临巨大的挑战和机遇。农村商业银行完成专项央行票据兑付、统一法人、产权升级等改革后,各种政策逐渐到期,将与其他先进商业银行一起置身于同一个竞争环境。鉴于预算管理是农村商业银行财务管理转型的重要方面,预算管理研究对于促进农村商业银行转型具有重要意义。本文选择ZS农村商业银行作为实体研究对象,结合本人从事财务工作多年,并参与了该银行2006年以来的改革与发展经历,按照“发现问题——分析原因——解决问题”的设计思路对ZS农村商业银行预算管理问题进行研究。全文分为五个部分。第一部分：绪论。主要介绍了本文的研究背景,研究意义,研究目标,研究思路和内容,以及国内外学者对预算管理研究的文献综述,一方面是分析总结前人研究成果,另一方面是寻求预算管理研究的新空间。第二部分：ZS农村商业银行预算管理现状。主要介绍了研究对象的发展历程、组织架构、财务会计政策和转型升级形势,以便说明预算管理的企业内部环境。接着介绍了预算管理体制、预算编制、预算执行和预算考评的现状,全面展示了研究对象的预算管理工作。第三部分：ZS农村商业银行预算管理存在的问题以及产生的原因分析。主要结合预算管理现状和实际经营过程中出现的不良状况进行深入分析,分别总结了预算管理体制、管理制度、预算执行和预算考评过程中的问题,并归纳问题的三大原因。第四部分：ZS农村商业银行预算管理问题解决策略。主要针对ZS农村商业银行预算管理的问题和原因,结合当前利率市场化改革加快的形势和农村商业银行转型升级发展的方向,阐述在进一步完善预算管理体制的基础上,引入内部资金转移定价(FTP)工具应用于预算执行和预算考评。同时,改进和设计了以效益核算奖励资源的衔接方案,从而实现效益目标与业务目标的一致性,避免资源内耗而提升整体效益水平。第五部分：总结与价值。进一步总结内部资金转移定价(FTP)在预算管理中的应用价值,涵盖了七方面内容。ZS农村商业银行在所属农村金融系统中具有一定代表性,而且对内部资金转移定价工具的运用走在前面。因此,本文的研究成果在一定程度上可以为系统内其他农村商业银行的下阶段转型升级提供参考路径。同时,本文充分认识事物的关联性,指出内部资金转移定价(FTP)项目后续发展的建议。内部资金转移定价(FTP)已成熟运用于国外银行,国内大型商业银行虽然也引入使用,但是由于不同银行的自身特色,应用不尽相同。因此,对于要适合新兴的农村商业银行的内部资金转移定价应用方案相对少。内部资金转移定价(FTP)主要功能包括分离利率风险、引导对外定价、公平绩效考核和优化资源配置。本文结合ZS农村商业银行在实施内部资金转移定价项目过程中的具体应用,重点阐述内部资金转移定价(FTP)功能与预算管理相结合的运用模式,解决了预算管理中预算执行和预算考评的问题,实现效益目标与业务目标的统一,从而进一步促进实现企业价值最大化目标。在当前利率市场化步伐加快和互联网金融快速发展的形势下,本文作为预算管理研究的新探索,期望为全省甚至全国农村商业银行在转型发展过程中提供有借鉴价值的新模式。
[Abstract]:With the rapid pace of interest rate liberalization and the penetration of Internet finance , the management of banks is faced with enormous challenges and opportunities . After the reform of special central bank bill exchange , unified legal person and property rights promotion , various kinds of policies gradually expire , which will be put together with other advanced commercial banks in the same competitive environment . In view of the important aspect of the transformation of financial management in rural commercial banks , budget management research is of great significance to promote the transformation of rural commercial banks .

This paper selects ZS rural commercial bank as an entity research object , combines with my financial work for many years , and takes part in the reform and development experience of the bank since 2006 , and studies the budget management of ZS rural commercial bank according to the " finding problem _ analysis reason _ problem solving " design thinking . The whole is divided into five parts .

Part one : Introduction . Mainly introduces the research background , research significance , research goal , research thinking and content of this paper , as well as the literature review on the research of budget management at home and abroad , on the one hand , it summarizes the previous research results , on the other hand , it is the new space to seek the research of budget management .

The second part : The present situation of the budget management of ZS rural commercial banks . The development course , organization structure , financial accounting policy and transformation upgrading situation of the research object are introduced in order to illustrate the internal environment of budget management . Then the present situation of budget management system , budget preparation , budget execution and budget assessment are introduced , and the budget management of the research object is fully demonstrated .

The third part : The problems in the budget management of ZS rural commercial banks and the reasons for it are analyzed . The problems in budget management system , management system , budget execution and budget assessment process are summarized , and three reasons for the problems are summarized .

The fourth part is to solve the problems and causes of the budget management of ZS rural commercial banks . In view of the problems and causes of the budget management of ZS rural commercial banks , the paper expounds the application of the internal fund transfer pricing ( FTP ) tool in budget execution and budget evaluation based on the reform of the current interest rate marketization reform and the direction of the transformation and upgrading of the rural commercial banks . At the same time , the linking scheme of the incentive resources of the benefit accounting is improved and designed , so that the consistency of the benefit objective and the business objective is realized , and the overall benefit level is improved by avoiding the internal consumption of resources .

The fifth part : sum up and value . To further summarize the application value of internal fund transfer pricing ( FTP ) in budget management , it covers seven aspects . ZS rural commercial banks are representative in the rural financial system , and the application of internal fund transfer pricing tool is ahead . Therefore , this paper can provide reference path for the next stage transformation and upgrade of other rural commercial banks in the system . At the same time , the paper fully understands the relevance of things , and points out the suggestion of the follow - up development of internal fund transfer pricing ( FTP ) project .

The internal fund transfer pricing ( FTP ) has been mature and applied to foreign banks . Although the domestic large commercial banks are also introduced , the application of internal fund transfer pricing ( FTP ) is relatively few . Therefore , the paper focuses on the application of internal fund transfer pricing ( FTP ) function and budget management , which solves the problems of budget execution and budget assessment in the budget management , and further promotes the realization of the goal of maximizing the value of enterprises . In the current market pace of interest rate and the rapid development of Internet finance , this paper intends to provide a new model for the whole province and even the whole country ' s rural commercial banks for reference value in the process of transformation development .

【学位授予单位】：广西师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.35;F830.42

【参考文献】