商业银行客户利息收支计量和应用分析  

Metrology and application of commercial banks customers' interest income

作　　者：秦业保[1] 

机构地区：[1]中国建设银行总行财务会计部,北京西城区100033

出　　处：《湖北师范学院学报（哲学社会科学版）》2011年第1期68-70,123,共4页Journal of Hubei Normal University（Philosophy and Social Science）

摘　　要：客户盈利性分析是商业银行管理会计的重要任务之一,而要计量客户盈利性,必须从客户利息收支算起。但如何按照权责发生制原则准确计算客户利息收支,一直是一个难点问题。本文建设性地提出了权责发生制原则下客户利息收支的分类计算方法,并就如何应用计量结果作了分析。在净利差不断缩小的背景下,商业银行基于客户、产品的收付息率分析和管理,对于维持净利差水平,具有十分重要的意义。To analyse customer profitability is the main task of commerical bank management accounting. To account customer profitability, we must start with customer interest. According to the fight and responsibility principles, the paper puts out the sorting way of customer interest income. In the background of net interest margin reducing, based on the management and analysis of receipt and payment of customer and products ,eommcrical banks can keep the net interest margin.

关 键 词：商业银行 客户 利息收支 计量 应用 

分 类 号：F275[经济管理—企业管理]