商业银行成本控制问题研究

【作者】 叶建光；

【导师】 王善平；

【作者基本信息】 湖南大学 ， 会计学， 2002， 硕士

【摘要】 工业企业的成本控制一直是管理会计研究的重要课题，而商业银行的成本控制作为最近理论上的新热点已越来越受银行界的关注。目前，商业银行成本控制在理论上却是研究得甚少，原因是我国一直把银行业作为国家宏观政策及其实施的一部分，进行商业运作的时间不长，方法单一，成本意识淡薄，但“入世”后面对外资银行的竞争压力，我国商业银行把提高经营管理水平放在第一位，把开放和竞争的压力转化为改革和赶超的动力，才能赢得竞争，而成本控制却是提升核心竞争力的关键。文章共分三个部分：第一部分　将一般的成本控制理论引伸到商业银行，提出商业银行成本及对其实施成本控制的内涵和特殊性，总结了对商业银行实施成本控制的意义和相关的原则性，并就商业银行的成本控制问题提出了解决方案，列举了成本控制的方法类别。第二部分　论述了标准成本控制法、成本总量控制法、成本结构控制法、盈亏平衡控制法、弹性成本控制法、边际成本控制法，又选择了几家商业银行的案例进行实证分析，最后对上述6种方法进行了分析比较，说明6种方法的实用性和前瞻性。第三部分　研究商业银行成本控制的几个现实问题。首先以目前流行的以客户为中心的经营理念引入客户贡献率概念，论述了资金流和成本流的内在关系，提出了以资金流控制成本流的基本程序和方法，进而分析了以资金流控制成本流对商业银行盈利、信贷风险及市场份额的影响。其次就目前普遍关注的在加入WTO后如何应对外资银行的冲击提出成本控制的策略和解决方案。最后从目前商业银行的规模化、全球化及电子化趋势入手，提出了目前商业银行必不可少的竞争利器--网络经营，并从网络经营对商业银行成本的影响以及网络经营条件下的风险成本控制两方面展开论述，同时也引入了风险的监控意识及全面成本控制的整合理念提出了解决方案。更多还原

【Abstract】 Industrial enterprise cost control has been an important topic of management accountancy study, while commercial banking cost control is paid more and more attention by the banking as a new important theory. Currently, the theory study of commercial cost control is scant, because in our country, the banking measures are considered to be part of the country’s macro policy. The commercialization in banking has come into exercise before long, method unitary and cost consciousness weak; but facing to the competition pressure from foreign banks after the entry to WTO, commercial banking should put the improvement of management into the first place, transform the open and competition pressure to reform and exceeding force, in order to win the competition. Cost control is the key step to improve competitiveness. The dissertation consists of three parts:Part One It extends the general cost control theories into commercial banking, analyze the notion and particularity of commercial cost control and its implementation, concludes the significance and relative principles of commercial banking cost control, offers solutions for commercial banking cost control, and illustrates categories of cost control methods.Part Two It explicates standard cost control method, aggregate cost control, structural cost control, profit-loss balance control, flexible cost control and marginal cost control. In this dissertation, the author has selected cases from several commercial banks to analyze, and had made analysis and comparison between the 6 methods, expressed their practicality and foresight.Part Three It studies several practical problems in commercial banking cost control. Fist, it introduces the concept of customer contribution index, which is from the popular idea of customer-centered management, explicates the inner relation between capital flow and cost flow, offers the foundational procedure and method of ’ capital flow controlling cost flow’, and analyze the influence of ’ capital flow controlling cost flow’ in commercial bank profits, credit risks and market occupation. Second, it offers cost control strategies and resolutions about how to counter the challenges from foreign banks after China’s entry to WTO. Finally, according to the trend of scale expansion, globalization, electronization in commercial banking, it introduces the powerful weapon in the commercial banking competition-networkbusiness, explicates the influence of network business on commercial banking cost and the risky cost control under the condition of network business, and offers the resolution for risk supervisions and the integrate concept for full control.更多还原