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1、 国内图书分类号：F830.2 学校代码：10213 国际图书分类号：657 密级：公开 工商管理硕士学位论文 黑龙江省建设银行财务资源配置研究 硕 士 研究生： 阚海鸥 导 师： 钱国明 副教授 申 请 学 位： 工商管理硕士 所 在 单 位： 中国建设银行黑龙江省分行 答 辩 日 期 ： 2010 年 9 月 授予学位单位： 哈尔滨工业大学 Classified Index: F830.2 U.D.C.: 657 A Dissertation for the Degree of MBA RESEARCH ON FINANCIAL RESOURCE ALLOCATION FOR CHINA
2、CONSTRUCTION BANK HEILONGJIANG BRANCH Candidate： Kan Haiou Supervisor： Associate Prof. Qian Guoming Academic Degree Applied for： MBA Affiliation： China Construction Bank Heilongjiang Branch Date of Defense： September, 2010 Degree-Offering-Institution： Harbin Institute of Technology 哈尔滨工业大学工商管理硕士学位论文
3、 摘 要 财务资源是企业重要的经营资源，也是银行核心竞争力的重要体现，财务资源配置的质量和效率将直接影响到商业银行的业务发展和竞争能力。建设银行在四大国有商业银行中率先实现了股改上市，近年来各项业务实现了高速发展，这就对财务资源配置提出了更高的要求，如何优化财务资源配置，提高资源配置效率，有效地支持业务发展成为建设银行的重要研究课题。 本文研究了国内外商业银行的财务资源配置方法，借鉴了国际国内主流的资源配置理论，以黑龙江省建设银行为对象进行财务资源配置研究。为了更有针对性地研究问题， 将财务资源按照资源属性划分为保障性资源、 激励性资源、战略性资源三大类，并从这三个层面分析了黑龙江省建设银行财
4、务资源配置的现状，剖析了财务资源配置中存在的主要问题，并根据三类财务资源的不同性质和特点，有针对性地提出不同的配置方式和优化配置的改进策略，对保障性资源着重研究配置的合理性，对激励性资源着重研究激励的有效性，对战略性资源着重研究产品的牵动性。在保障性资源配置的改进策略方面提出要运用预算管理工具，完善成本定额和标准化管理体系，实施全面成本控制，改进投入产出后评价机制，实现预算的全过程管理，不断提高资源配置的合理性。在激励性费用配置的改进策略方面，提出要持续改进以经济增加值（EVA）为核心的绩效考评和资源激励机制，逐步建立部门、产品、渠道、客户等多维度评价体系，并尝试引入平衡记分卡方法，从多个视角
5、补充和完善经济增加值（EVA）体系，不断提高激励的有效性。在战略性费用配置的改进策略方面，提出要统一配置方式，合理设定价格，实行差异化管理，不断改进和完善省分行对基层机构以及基层机构对网点员工两个层面的配置方式，提高战略性费用配置对业务发展的牵动作用。 本文在研究过程中，借鉴了战略管理、预算管理、成本管理、绩效评价理论的相关思想和方法，在财务资源优化配置的过程中，以战略为导向，预算为手段，成本控制为保证，绩效评价为依据，并综合运用了预算定额工具、作业成本法、经济增加值（EVA） 、平衡记分卡等多种管理方法，以期通过理论方法的应用和高效互动，有效地提高资源利用效率，实现黑龙江省建设银行财务资源的
6、优化配置。 关键词：商业银行；财务资源；优化配置 - I - 哈尔滨工业大学工商管理硕士学位论文 Abstract Finance resources are the important resources in business management, also the embodiment of bank core competition. The quality and efficiency of Resource Allocation System（RAS）can directly affect the ability of the development and competitio
7、n of bank. As one of the four major state-owned commercial banks, China Construction Bank recently makes rapid progress in the field of shares reconstructive reforms, which put forward higher requirement for RAS How to optimize RAS, increase the efficiency, support the business development effective
8、ly become the important research topics for China Construction Bank. This study analyzes the allocation method of foreign and domestic commercial banks, draws on the experience from the mainstream allocation theory, and makes China Construction Bank, Heilongjiang Branch as the object to study RAS. I
9、n order to clarify the problem, the resources are classified by basal resources，incentive resources and strategic resources. From these three aspects, based on the analysis of the status and problems of RAS in Heilongjiang Branch, this study analyzes the different characteristics and properties of t
10、hree financial resources, different improvement strategies of the configuration and optimization are advanced, including the stressing the rationality of the basal resources， stressing the validity of the stimulant resources， stressing the influence of the strategic resources. As to the basal resour
11、ces allocation, this study presents: using budget method, setting down cost ration and standardized management system, practicing the comprehensive cost control, improving the input and output analysis system, managing the budge in the round and constantly improving the rationality of the allocation
12、 of the resources. As to the incentive resources, it presents improving the performance appraisal system with the Economic Value Added（EVA）as the core and resources incentive system, gradually establishing a multidimensional system which was consisting of department，product, channel, client etc , an
13、d introducing balanced scorecard into the appraisal from multiple perspectives to perfect the EVA system and improve the effectiveness of incentives. As to the strategic resources, uniting the allocation style and designing the adapt price, practicing differential management, continuously improving
14、and perfecting the ability of resource allocation of the two levels from - II - 哈尔滨工业大学工商管理硕士学位论文 provincial branch to the grassroots organization and from grassroots organizations to network configuration staffs, affecting the function of the strategic expense disposition to the business developmen
15、t. This study refers to the ideas and methods of strategic management, budget management, cost control and performance evaluation theory. In the process of RAS, it is directed by the bank strategy, controlled by budget, guaranteed by cost control, based on performance appraisal, and it comprehensive
16、ly uses many management methods of fixed budget tools, activity-based costing, EVA, and the balanced scorecard management. With the application of these theory and effective interaction, all above practices mutually can improve efficiency of resource allocation, accelerate the optimized allocation of financial resources in China Construction Bank, Heilongjiang Branch. Key words: commerci
