基于資源觀的我國上市商業(yè)銀行財務(wù)控制研究
發(fā)布時間:2018-06-13 05:39
本文選題:上市商業(yè)銀行 + 財務(wù)控制; 參考:《集美大學(xué)》2014年碩士論文
【摘要】:我國上市商業(yè)銀行是我國金融體系的支柱,全面開放階段的大環(huán)境給中國上市商業(yè)銀行既帶來了壓力,也創(chuàng)造了機遇。要把我國上市商業(yè)銀行做大做強已經(jīng)成為政府和銀行領(lǐng)導(dǎo)人的共識,為了實現(xiàn)這一目標(biāo)就必須提高我國上市商業(yè)銀行的資源開發(fā)、利用和配置的能力,我國上市銀行越來越意識到優(yōu)勢資源和競爭優(yōu)勢的重要性。財務(wù)控制作為內(nèi)部控制的重要一環(huán),是銀行日常經(jīng)營活動中一個不可缺少的部分,提高財務(wù)控制水平是提升銀行管理運作水平的必經(jīng)之路。 本文論述了資源基礎(chǔ)理論、競爭優(yōu)勢理論和公司治理理論,對我國上市商業(yè)銀行財務(wù)控制的一般模式進行了簡要的評述,,并根據(jù)理論和銀行經(jīng)營業(yè)務(wù)的實際構(gòu)建了基于資源觀的我國上市商業(yè)銀行財務(wù)控制概念模型,更進一步分析我國上市商業(yè)銀行戰(zhàn)略資源的開發(fā)、資源配置以及資源的有效利用和競爭優(yōu)勢的關(guān)系,并通過從財務(wù)角度來研究這一模型的運行,分析財務(wù)控制在競爭優(yōu)勢培育各環(huán)節(jié)中的作用。本文依據(jù)基于資源觀的財務(wù)控制概念模型,提出了我國上市商業(yè)銀行在財務(wù)控制上的一些具體做法,鼓勵我國上市商業(yè)銀行加大對財務(wù)控制的重視和力度,有助于實現(xiàn)上市商業(yè)銀行的資源和競爭優(yōu)勢。以民生銀行作為案例,來說明財務(wù)控制與優(yōu)勢資源的聯(lián)系。因此我國上市商業(yè)銀行要以競爭優(yōu)勢為導(dǎo)向,做好財務(wù)控制,以期能在日益激烈的金融行業(yè)競爭中長盛不衰。
[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.
【學(xué)位授予單位】:集美大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F832.33;F830.42
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