《论文终稿.docVIP

华北电力大学科技学院本科毕业设计(论文) PAGE PAGE II 工商银行抚州支行成本管理问题研究 摘 要 随着我国金融市场的全面开放，我国国有商业银行所面临的经济和金融挑战越来越严峻，经济全球化和金融一体化化成为现今世界经济和金融的发展趋势。我国商业银行面临着前所未有的挑战，资本的收益约束和风险约束将逐步强化，商业银行经营要素成本化趋势进一步显现。作为世界第二大经济体，我国积极响应时代要求，并将银行行业作为我国经济改革的排头兵。商业银行作为企业必然追求利润最大化，然而当前我国商业银行的成本管理意识淡薄，资金成本居高不下，资金效益不佳，这就要求商业银行必须严格加强成本管理。因此，加强资金成本、业务成本和付息成本管理是商业银行迫在眉睫的问题。 本文在已有研究的基础上，通过明确商业银行成本的构成，对其进行确认、计量、记录和报告。首先结合抚州支行实际情况，然后分析其产生问题及原因、最后结合银行现状对其提出建议，分析银行成本管理的现状。然后结合成本管理方法对抚州支行成本管理提出建议。最后通过数据来表现通过本文方案后在成本管理方面取得的效果。 关键词：经济全球化； 抚州支行； 成本管理 Fuzhou Branch of Industrial and Commercial Bank Cost Management Abstract With the full liberalization of Chinas financial industry, economic and financial challenges facing state-owned commercial banks increasingly grim economic globalization and financial integration become the development trend of the world economy and finance. Chinas commercial banks are facing unprecedented challenges, constraints and risk constraints capital gains will gradually strengthen, operating commercial banks factor cost trend more apparent. As the worlds second largest economy, Chinas positive response to the times, and the bank industry as the vanguard of Chinas economic reforms. Commercial banks as companies are bound to maximize profits, but the current cost management awareness of Chinas commercial banks weak, the high cost of funds, poor funding operational efficiency, which requires commercial banks to strictly tighter cost management. Therefore, strengthening capital costs, operating expenses costs, interest costs and the cost of capital management is a commercial bank issues at stake. On the basis of previous studies, through a clear definition of commercial banks cost of its recognition, measurement, recording and reporting of this article. First combine Fuzhou Branch actual situation, and then analyze the problems and the reaso