基于战略导向的商业银行经费预算管理研究

发布时间：2018-05-31 23:12

本文选题：商业银行 + 战略规划　；参考：《北京交通大学》2013年硕士论文

【摘要】：商业银行经费预算管理是全面预算管理体系的重要组成部分,是指在经费方面指挥和控制组织协调的活动,包括经费预算编制、执行监控与分析、考核评价等方面。在外部同业竞争日益激烈和内部精细化管理要求不断提升的背景下,我国商业银行特别是上市银行,普遍都有通过强化经费预算管理构建低成本竞争优势和提升可持续价值增长能力的愿望。在商业银行管理实践中,经费预算作为财务资源配置的控制工具,在与战略规划的配合以及精细化管理纵深拓展方面仍然存在着诸多问题,已成为商业银行内部管理的重点和难点。目前,国内对商业银行经费预算管理的专门研究较少,仅在全面预算管理和成本控制方面的研究中少量涉及,更缺乏基于战略的全流程研究。本文从预算管理相关理论出发,结合作者在某国有大型商业银行总行本级经费预算管理工作实践,提出构建以战略为导向的全流程商业银行经费预算管理体系,并着眼于当前商业银行经费预算管理的典型做法及存在的诸多问题提出了相应改进建议,对充分发挥预算管理作用,有效支持企业战略,促进业务发展,全面提升企业可持续的价值创造能力具有重要的实践指导意义。
[Abstract]:The budget management of commercial banks is an important part of the overall budget management system. It refers to the activities of directing and controlling the organization and coordination in the aspect of funds, including the budgeting of funds, the monitoring and analysis of execution, the evaluation and so on. Under the background of the increasingly fierce external competition and the increasing internal fine management requirements, China's commercial banks, especially listed banks, There is a general desire to build low cost competitive advantage and enhance the ability of sustainable value growth by strengthening budget management. In the commercial bank management practice, as the control tool of the financial resources allocation, there are still many problems in the cooperation with the strategic planning and the development of the fine management. It has become a key and difficult point in the internal management of commercial banks. At present, there are few researches on the budget management of commercial banks, only a small amount of research on total budget management and cost control, and a lack of the research on the whole process based on strategy. Based on the theory of budget management and the practice of budget management at the same level in the head office of a large state-owned commercial bank, this paper puts forward a strategic oriented budget management system for commercial banks. With a view to the typical practices and problems in the budget management of commercial banks at present, the paper puts forward corresponding suggestions for improving the budget management, effectively supporting the enterprise strategy and promoting the development of the business, in order to give full play to the role of budget management, and to promote the development of business. It is of great practical significance to promote the sustainable value creation ability of enterprises in an all-round way.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F830.42;F832.33

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