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Cost management mechanism of state-owned commercial banks to explore during the transition period

Author: LiPingFan
Tutor: LinWanXiang
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: Bank Cost Management State-owned commercial banks During the transition period Cost management mechanism Modern commercial banks Cost management model Cost responsibility center Internal control phenomenon Cost control mechanism Cost control
CLC: F830.42
Type: Master's thesis
Year: 2000
Downloads: 219
Quote: 0
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Abstract

The introductory section describes the purpose of the writing of this article. China's economy is undergoing a great change: the transition from a planned economy to a socialist market economy. In this process, the state-owned commercial banks have also started the the enterprise legal course toward independence from the witch hunt, its success or failure is closely related to the success or failure of the economic system reform in China, and thus particularly striking. Financial liberalization, international wave of involvement in domestic enormous impact on China's banking sector. China's accession to the WTO is just around the corner, once China's accession to the WTO, many foreign banks will rely on state-of-the-art system, the advantages of mixed operation, flooded into the Chinese market, and accustomed to a monopoly and protection of state-owned commercial banks to form a competitive situation. China's commercial banks to meet the challenge? How to improve competitiveness? Cost management mechanism is a powerful tool for commercial banks to improve the operating efficiency of this urgent moment, we have the necessary to seriously study the state-owned commercial bank's management behavior, to the building during the transition period of state-owned commercial bank cost management mechanism of effective methods, out of an increase the state-owned commercial banks to the international competitiveness of the road. This article is divided chapters on cost management mechanism of state-owned commercial banks to explore elaborate. Chapter I start from the empirical study the efficiency of state-owned commercial banks, to analyze the structural efficiency of the scale efficiency of state-owned commercial banks, the market organization and management efficiency, to reveal the reality of a weak state-owned commercial banks operating inefficiencies and cost management, to summarized overseas commercial banks cost management, pointed out that the causes of the problem lies in two aspects: First, the management mechanism of the reasons that the cost control mechanism is not perfect, the incentives are not in place; system of property rights reasons, that is state-owned commercial banks to define property rights fuzzy imaginary set of property rights, the owner can not effectively exercise their property rights, the interests of the operators lack incentives, both interests can not be compatible, easily lead to insider control phenomenon, damage to the owner of the interests in the transition economies. The authors apply commissioned in the Western economic theory of agency theory and asymmetric information theory to analyze the phenomenon of internal state-owned commercial banks endogenous reasons in detail to reveal the internal control of the government and commercial banks, bank headquarters and local branches internal control phenomenon of the formation mechanism and performance. The product of the internal control deficiencies in the system of property rights of state-owned commercial banks, the root causes that lead to extensive cost management of state-owned commercial banks. To reverse the weak position of the state-owned commercial bank cost management, the fundamental way to the modern enterprise system, state-owned commercial banks, joint-stock reform, because of the cost and efficiency of the joint-stock commercial banks are superior to the wholly state-owned commercial banks. This chapter of the state-owned commercial bank cost management realities deep reflection. Its drawbacks and causes deep-level mining, to explicitly recognize the enhanced cost management mechanism: in the case of retaining the current system of property rights of state-owned commercial banks, is tantamount to asking for the impossible. Build transition Peng state-owned banks, the cost of management mechanism must have the institutional basis of the property rights of state-owned commercial banks innovation. The second chapter, the three fundamental problems of the state-owned commercial bank cost management during the transition period. First into the role of the wood from the mathematical analysis and specification describes two levels of analysis cost function in the operation and management of commercial banks, stressed the significance of the cost of the operation and management of commercial banks. The introductory costs, the press business process, cost behavior occurred in chronological order, the responsible departments as well as the responsibility cost management requirements on banks' cost classification, object to clear cost management role. Third, the basic characteristics of modern commercial banks should have clear connotation of modern commercial banks, through the analysis of the theoretical concepts and legal concepts of modern commercial banks. This standard, combined with the low level of market-oriented state-owned commercial banks, management level, separate operation in the longer period of time to maintain the status quo, as well as the commercialization of state-owned commercial banks will accelerate China's accession to the WTO, the progressive realization of mixed the prospects of the business, understanding of the operating characteristics of the transition period on the management of state-owned commercial banks the particularity of more traditional commercial banks with less modern commercial banks rolled into one, and then pointed out that the cost management mechanism of state-owned commercial banks to build during the transition period should be followed The principle I should not only inherit the traditional commercial bank cost management model, but also to gradually absorb the new technology of the modern commercial bank cost management. This chapter identifies the basic concepts and the basic premise of building the framework of the mechanism of state-owned commercial bank cost management in the Transitional Period. - Chapter III presents the idea of ??building a cost-management mechanism of state-owned commercial banks during the transition period. The mature traditional methods of cost management of commercial banks to commercial banks separate operation environment, the initiation of new technology cost management at the touch of a modern commercial bank operating worldwide trend. The first commercial banks in accordance with traditional cost management model, discussed the impact on the banks' cost of bank assets negative feed changes, specific analysis of asset and liability structure to type, duration. Scale changes in interest rates of commercial banks, the cost of capital rate of fund utilization string t cost total expense ratio of funds as well as the effect of the structure, pointed out that the establishment of the cost of the feed-forward mechanism to warning and to inhibit cost expansion Chung move, changes in the cost of the MAIN OUTCOME Bank law to predict the cost of banks, the pre-regulation of the banks' cost. Cost process control mechanism to ensure that the target cost to achieve good cost control in the bank in the course of business, including the system of control, quota control and indicator control, and cost differences regulation, and various cost control within the standard. Departments and individual responsibility for the implementation of cost control, it is necessary to establish the cost of liability management mechanism, to learn from the successful experience of the Handan Iron and Steel \the cost of the planned targets or quotas: To improve the cost assessment system, including checking the target completion and implementation of assessment centers cost targets, assess cost control performance, the distribution of benefits of the examination results and the costs of the various levels of responsibility centers combined. The cost of traditional commercial banks too much emphasis on cost cut

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