基于资源观的我国上市商业银行财务控制研究

发布时间：2018-06-13 05:39

本文选题：上市商业银行 + 财务控制　；参考：《集美大学》2014年硕士论文

【摘要】：我国上市商业银行是我国金融体系的支柱，全面开放阶段的大环境给中国上市商业银行既带来了压力，也创造了机遇。要把我国上市商业银行做大做强已经成为政府和银行领导人的共识，为了实现这一目标就必须提高我国上市商业银行的资源开发、利用和配置的能力，我国上市银行越来越意识到优势资源和竞争优势的重要性。财务控制作为内部控制的重要一环，是银行日常经营活动中一个不可缺少的部分，提高财务控制水平是提升银行管理运作水平的必经之路。本文论述了资源基础理论、竞争优势理论和公司治理理论，对我国上市商业银行财务控制的一般模式进行了简要的评述，，并根据理论和银行经营业务的实际构建了基于资源观的我国上市商业银行财务控制概念模型，更进一步分析我国上市商业银行战略资源的开发、资源配置以及资源的有效利用和竞争优势的关系，并通过从财务角度来研究这一模型的运行，分析财务控制在竞争优势培育各环节中的作用。本文依据基于资源观的财务控制概念模型，提出了我国上市商业银行在财务控制上的一些具体做法，鼓励我国上市商业银行加大对财务控制的重视和力度，有助于实现上市商业银行的资源和竞争优势。以民生银行作为案例，来说明财务控制与优势资源的联系。因此我国上市商业银行要以竞争优势为导向，做好财务控制，以期能在日益激烈的金融行业竞争中长盛不衰。
[Abstract]:China's listed commercial banks are the pillars of our financial system. The environment in the stage of comprehensive opening brings both pressure and opportunity to China's listed commercial banks. To make the listed commercial banks bigger and stronger in China has become the consensus of the government and bank leaders. In order to achieve this goal, it is necessary to improve the ability of the listed commercial banks of our country to develop, utilize and allocate resources. China's listed banks are increasingly aware of the importance of superior resources and competitive advantages. As an important part of internal control, financial control is an indispensable part of the daily operation of banks. Improving the level of financial control is the only way to improve the level of bank management and operation. This paper discusses the basic theory of resources, the theory of competitive advantage and the theory of corporate governance, and makes a brief comment on the general mode of financial control of listed commercial banks in China. Based on the theory and the practice of banking business, this paper constructs the concept model of financial control of listed commercial banks in China based on the view of resources, and further analyzes the development of strategic resources of listed commercial banks in China. The relationship between resource allocation, effective utilization of resources and competitive advantage is analyzed. By studying the operation of the model from the financial point of view, the role of financial control in the cultivation of competitive advantage is analyzed. Based on the concept model of financial control based on resource view, this paper puts forward some concrete methods of financial control of listed commercial banks in China, and encourages listed commercial banks of our country to pay more attention to financial control. It is helpful to realize the resources and competitive advantage of listed commercial banks. Take Minsheng Bank as a case to illustrate the relationship between financial control and superior resources. Therefore, the listed commercial banks of our country should take the competitive advantage as the guidance, do well the financial control, in order to be able to survive in the increasingly fierce competition in the financial industry.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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