本文選題：城市商業(yè)銀行 + 資產(chǎn)結(jié)構(gòu)　； 參考：《安徽財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：城市商業(yè)銀行是我國(guó)銀行體系中的一類重要而特殊的群體,也是我國(guó)商業(yè)銀行的第三梯隊(duì),近年來異軍突起,在與地方和區(qū)域經(jīng)濟(jì)社會(huì)相互支持、相互促進(jìn)的過程中,資產(chǎn)總量不斷增加,資產(chǎn)規(guī)模年年攀升。當(dāng)下城商行發(fā)展進(jìn)入了一個(gè)關(guān)鍵時(shí)期,但受資產(chǎn)結(jié)構(gòu)的影響和制約卻越來越突出。 文章以城市商業(yè)銀行為研究對(duì)象,從財(cái)務(wù)資源角度來考察其資產(chǎn)結(jié)構(gòu)現(xiàn)狀,分析存在的問題,進(jìn)而提出結(jié)構(gòu)優(yōu)化策略。本文采用的是理論研究和實(shí)證分析相結(jié)合的方法。 文章首先進(jìn)行了理論構(gòu)建。本文有關(guān)城商行資產(chǎn)結(jié)構(gòu)優(yōu)化的理論性內(nèi)容有理論基礎(chǔ),以及如下基本理論問題——城商行資產(chǎn)結(jié)構(gòu)的概念、特征和類型,資產(chǎn)結(jié)構(gòu)優(yōu)化的概念；影響資產(chǎn)結(jié)構(gòu)及其優(yōu)化的內(nèi)外部因素,優(yōu)化結(jié)構(gòu)的原則,資產(chǎn)結(jié)構(gòu)的計(jì)量；財(cái)務(wù)資源的內(nèi)涵；以及財(cái)務(wù)資源與資產(chǎn)結(jié)構(gòu)的關(guān)系。本文探討的城商行資產(chǎn)結(jié)構(gòu)主要是資產(chǎn)的項(xiàng)目結(jié)構(gòu),故在理論論述時(shí)還介紹了城商行主要資產(chǎn)業(yè)務(wù)與其資產(chǎn)負(fù)債表中資產(chǎn)項(xiàng)目的對(duì)應(yīng)關(guān)系。 在理論構(gòu)建和闡述的基礎(chǔ)上,本文選取了15家城商行作為樣本,對(duì)其2012年末資產(chǎn)負(fù)債表等財(cái)務(wù)信息進(jìn)行了整理和加工,借以考察當(dāng)前城商行資產(chǎn)結(jié)構(gòu)的靜態(tài)和動(dòng)態(tài)狀況,另外剖析了發(fā)生在齊魯銀行和煙臺(tái)銀行的案件,從財(cái)務(wù)資源視角揭示了城商行資產(chǎn)結(jié)構(gòu)中存在的若干較大問題。問題主要是資產(chǎn)結(jié)構(gòu)中買入返售金融資產(chǎn)增長(zhǎng)迅猛,風(fēng)險(xiǎn)積聚；資產(chǎn)結(jié)構(gòu)“空心”加大；資產(chǎn)結(jié)構(gòu)中可供出售金融資產(chǎn)增加,卻未帶來利得；財(cái)務(wù)管理體制不健全,資產(chǎn)質(zhì)量結(jié)構(gòu)下降；資產(chǎn)結(jié)構(gòu)優(yōu)化可操作空間增加放緩等。 針對(duì)存在的問題,文章最后依然從財(cái)務(wù)資源角度提出了城商行資產(chǎn)結(jié)構(gòu)優(yōu)化的策略,包括強(qiáng)化公司治理和財(cái)務(wù)管理體制建設(shè),重視資產(chǎn)戰(zhàn)略；加大服務(wù)實(shí)體財(cái)務(wù)關(guān)系資源的力度；探索信貸資產(chǎn)證券化；增加資產(chǎn)負(fù)債表右方財(cái)務(wù)實(shí)體資源,創(chuàng)造資產(chǎn)結(jié)構(gòu)優(yōu)化空間。
[Abstract]:The city commercial bank is a kind of important and special group in the banking system of our country, and it is also the third echelon of the commercial bank of our country. In recent years, the city commercial bank has suddenly emerged in the process of mutual support and mutual promotion with the local and regional economy and society.The total amount of assets continues to increase and the scale of assets increases year by year.The development of city commercial banks has entered a critical period, but the influence and restriction of asset structure is becoming more and more prominent.This article takes the city commercial bank as the research object, from the angle of financial resources to investigate the present situation of its asset structure, analyzes the existing problems, and then puts forward the structure optimization strategy.This paper adopts the method of combining theoretical research with empirical analysis.The article first carries on the theory construction.The theoretical content of this paper is based on the theoretical basis, as well as the following basic theoretical problems: the concept, characteristics and types of the asset structure of the city commercial bank, the concept of the optimization of the asset structure;The internal and external factors affecting asset structure and its optimization, the principle of optimizing structure, the measurement of asset structure, the connotation of financial resources, and the relationship between financial resources and asset structure.The asset structure of the city commercial bank is mainly the project structure of assets, so the corresponding relationship between the main assets business of the city commercial bank and the assets item in its balance sheet is also introduced in the theoretical discussion.On the basis of theoretical construction and elaboration, this paper selects 15 city commercial banks as samples, collates and processes the financial information such as balance sheet at the end of 2012, in order to investigate the static and dynamic state of assets structure of city commercial banks at present.In addition, the paper analyzes the cases in Qilu Bank and Yantai Bank, and reveals some big problems in the asset structure of the City Commercial Bank from the perspective of financial resources.The main problems are the rapid growth of buy-and-sell financial assets in the asset structure, the accumulation of risks; the "hollow" increase in the asset structure; the increase in the availability of financial assets for sale in the asset structure, but the lack of benefits; and the imperfection of the financial management system.Asset quality structure decreased; asset structure optimization operational space increased and slowed down.Aiming at the existing problems, the paper puts forward the strategy of optimizing the assets structure of the city commercial bank from the angle of financial resources, including strengthening the construction of corporate governance and financial management system, and attaching importance to the asset strategy.Strengthen the resources of financial relations of service entities; explore the securitization of credit assets; increase the resources of financial entities on the right side of balance sheet and create space for optimizing the structure of assets.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F830.42;F832.33

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