农村商业银行价值链重构与优化研究——基于互联网金融环境下的价值链与交易成本分析  

Value Chain Reconstruction and Optimization of Rural Commercial Banks:Analysis of Value Chain and Transaction Costs Based on Internet Financial Environment

作　　者：王信平 何新春[3] 吴问友 

机构地区：[1]江西财经大学会计学院,江西南昌330013 [2]铜陵职业技术学院管理系,安徽铜陵244061 [3]铜陵农村商业银行,安徽铜陵244000 [4]中国人民银行铜陵市中心支行,安徽铜陵244000

出　　处：《湖北文理学院学报》2018年第2期66-72,共7页Journal of Hubei University of Arts and Science

基　　金：安徽省高校人文社会科学研究重点项目(SK2015A760);安徽省高校优秀中青年骨干人才国内外访学研修重点项目(gxfx ZD2016357)

摘　　要：在互联网金融时代,农村商业银行内外价值链正面临着新的挑战.在新的环境之下农村商业银行要发挥农村金融主力军的作用,需要重构与优化其内外价值链.文章基于对互联网金融环境下农村商业银行价值链与交易成本的分析,探讨了如何通过嵌入互联网金融环境和信息安全因素重构与优化农村商业银行内外价值链以及通过编制基于价值链的预算管理体系、应用价值链会计方法和实施价值链审计以促进其内外价值链的持续改进和优化.Internal and external value chains are facing new challenges in the new times of Internet finance,rural commercial banks should play a leading role as a primary rural finance force,which requires the reconstruction and optimization of their internal and external value chains. Based on the analysis of the value chain and transaction cost of rural commercial banks in the Internet financial environment,this paper discusses how to reconstruct and optimize the internal and external value chains of rural commercial banks by embedding Internet financial environment and information security factors,as well as through preparing budget management system based on value chain,applying value chain accounting method and implementing value chain audit to promote their continuous improvement and optimization of internal and external value chains.

关 键 词：农村商业银行 互联网金融 价值链分析 交易成本 价值链重构 价值链优化 

分 类 号：F832.35[经济管理—金融学]