关于商业银行成本管理模型的研究  

On the Commercial Bank Cost Management Model

作　　者：方爱国[1] 

机构地区：[1]中国人民银行武汉分行,湖北武汉430071

出　　处：《金融研究》2006年第7期86-95,共10页Journal of Financial Research

摘　　要：本文从我国转型时期商业银行成本管理体制的弊端入手,提出了改进商业银行成本管理体制、建立成本管理模型的思路;按照成本预测、核算、管理运行、管理效绩评价4个子系统,对商业银行成本管理体系模型的构架进行了设计;引入完全成本理论、可持续增长理论、边际利润理论、资源配置理论、或有及虚拟成本理论等现代经济学、高级管理会计理论,对商业银行成本管理模型进行了充实和完善。Starting with the shortcoming in the commercial bank cost management system during the transitional period in China, the paper puts forward some ideas to improve the commercial hank cost management system and set up cost management model. The model is designed with four sub - systems, namely, the cast forecast, husiness accounting, operational management, and the evaluation of management performance. Meanwhile, some modern economy theories, senior management accounting theory such as the whole cost theory, going - increase theory, margin profit theory, resources dispose theory, cost contingency, fictitious cost are also employed to further enrich and improve the cost management modal.

关 键 词：商业银行 成本管理 模型 

分 类 号：F832.2[经济管理—金融学]