本文關(guān)鍵詞：國(guó)有商業(yè)銀行固定資產(chǎn)管理研究　出處：《延邊大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

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【摘要】：國(guó)有商業(yè)銀行的發(fā)展直接影響著我國(guó)金融經(jīng)濟(jì)的發(fā)展,是我國(guó)經(jīng)濟(jì)穩(wěn)定運(yùn)行的重要保障,隨著中國(guó)建設(shè)銀行、中國(guó)銀行、中國(guó)工商銀行、中國(guó)農(nóng)業(yè)銀行四大國(guó)有商業(yè)銀行的股份制改革成功上市,銀行業(yè)結(jié)構(gòu)正發(fā)生著深刻且具有歷史意義的變革,從原來國(guó)有商業(yè)銀行占據(jù)絕對(duì)的主體地位,逐步演變?yōu)橛蓢?guó)有商業(yè)銀行主導(dǎo),其他商業(yè)銀行、外資銀行共存的多元化局面。面對(duì)激烈的競(jìng)爭(zhēng)形勢(shì),國(guó)有商業(yè)銀行管理者意識(shí)到傳統(tǒng)的的經(jīng)營(yíng)理念己不能提升銀行的核心競(jìng)爭(zhēng)力,只有大力發(fā)展低經(jīng)濟(jì)資本占用、高收益的產(chǎn)品,創(chuàng)新中間業(yè)務(wù)的新產(chǎn)品,實(shí)行精細(xì)化管理模式才能為國(guó)有商業(yè)銀行的發(fā)展開創(chuàng)出一條新的道路。 固定資產(chǎn)管理作為成本管理中的重要一項(xiàng)內(nèi)容,值得關(guān)注和研究。本文從國(guó)有商業(yè)銀行的經(jīng)營(yíng)管理體制出發(fā),介紹了國(guó)有商業(yè)銀行固定資產(chǎn)、固定資產(chǎn)管理的基本概念及國(guó)有商業(yè)銀行的現(xiàn)狀、有別于其他行業(yè)的固定資產(chǎn)管理情況,同時(shí)分析了在國(guó)有商業(yè)銀行固定資產(chǎn)管理中現(xiàn)存的主要問題,如管理人員管理水平有待提高,適當(dāng)加大培訓(xùn)力度、固定資產(chǎn)賬實(shí)不符問題,資產(chǎn)核算不嚴(yán),清查盤點(diǎn)流于形式,固定資產(chǎn)閑置資產(chǎn)普遍存在,租賃、出租資產(chǎn)管理有待進(jìn)一步規(guī)范等問題。同時(shí),本文運(yùn)用了委托代理理論、效率理論、內(nèi)部控制理論,依托財(cái)政部企業(yè)會(huì)計(jì)準(zhǔn)則,借鑒了國(guó)內(nèi)外學(xué)者關(guān)于固定資產(chǎn)管理的研究成果,分析了國(guó)有商業(yè)銀行固定資產(chǎn)管理的癥結(jié)所在。 本文在分析國(guó)有商業(yè)銀行固定資產(chǎn)管理存在問題的基礎(chǔ)上,提出國(guó)有商業(yè)銀行固定資產(chǎn)管理應(yīng)依據(jù)全生命周期管理理論,創(chuàng)建適合國(guó)有商業(yè)銀行發(fā)展的固定資產(chǎn)管理體系,設(shè)計(jì)最優(yōu)的激勵(lì)約束機(jī)制,利用委托代理理論、內(nèi)部控制理論、效率理論,為銀行經(jīng)營(yíng)發(fā)展提供高效率的支撐作用。固定資產(chǎn)管理體系需加強(qiáng)日常的投資管理、購(gòu)入管理、調(diào)撥管理、出租管理、租賃管理、處置管理外,還需設(shè)立強(qiáng)有力的考核激勵(lì)機(jī)制、信息披露機(jī)制。
[Abstract]:The development of state-owned commercial banks directly affect China's financial and economic development, is an important guarantee for the stable operation of China's economy, with the Construction Bank, China China bank, ICBC, the Agricultural Bank of Chinese four joint-stock reform of state-owned commercial banks listed, the banking structure is undergoing a profound and historic change. From the original state-owned commercial banks occupy the absolute dominant position, leading by the gradual evolution of state-owned commercial banks, other commercial banks, the situation of diversified foreign banks coexist. In the face of fierce competition, the state-owned commercial bank managers realized that the traditional business philosophy has not been able to enhance the core competitiveness of the bank, only to develop low economic capital. High yield products, new product innovation of intermediate business, the implementation of sophisticated management mode in order to create for the development of state-owned commercial banks Out of a new road.
Fixed assets management cost management as an important item in the content, is worthy of attention and research. This article from the state-owned commercial bank management system of the fixed assets of state-owned commercial banks, current situation of basic concept of management of fixed assets and state-owned commercial banks, is different from other industries in the management of fixed assets, and analyzes the the main problems existing in the management of fixed assets of state-owned commercial banks, such as the level of management needs to be improved, appropriate increase training, fixed assets accounts inconsistent, assets accounting is not strict, clear inventory check form, widespread, fixed assets idle assets leasing, rental asset management to be further standardized. At the same time in this paper, using the principal-agent theory, efficiency theory, internal control theory, relying on the Ministry of finance accounting standards, from domestic and foreign scholars on fixed assets The research results of production management have analyzed the crux of the fixed assets management of the state-owned commercial banks.
Based on the analysis of the fixed assets management of state-owned commercial bank problems, proposed should be based on life cycle management theory of the management of fixed assets of state-owned commercial banks, create suitable for the development of state-owned commercial bank's fixed assets management system, design optimal incentive and restraint mechanisms, using the principal-agent theory, internal control theory, efficiency theory, support the role of high efficiency as the bank's business development. The fixed asset management system to strengthen the management of investment, the purchase of daily management, allocation management, rental management, rental management, disposal and management, it also needs to establish strong incentive mechanism, information disclosure mechanism.

【學(xué)位授予單位】：延邊大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F830.42

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