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随着我国利率市场化改革进程的不断推进,不同资产规模、不同盈利能力的商业银行在利率市场化改革进程中受到了不同程度的影响。中小银行因为资产规模小、经营范围窄,传统的业务在市场上占有的份额少,创新型业务乏善可陈,竞争力与国有大中型银行相比相差甚远,是以受到利率市场化的影响较大。在存贷利率上下限已被触及、利差缩小的情况下,中小银行财报将面临颠覆性的冲击。故在本文中主要对中小商业银行管理会计体系构建进行了简单的分析与探讨。
With the continuous marketization of the interest rate reform in our country, commercial banks with different asset scales and different profitability have been affected to varying degrees in the course of marketization of interest rates. Small and medium-sized banks, because of their small scale of assets, narrow business scope, small share of traditional businesses in the market, lackluster innovative businesses and far-reaching competitiveness compared with state-owned large and medium-sized banks, are greatly influenced by the marketization of interest rates . Interest rates in the deposit and loan has been touched on the lower limit, narrowing spreads, the small and medium banks earnings will face a disruptive impact. Therefore, this article mainly analyzes the small and medium-sized commercial bank management accounting system construction and discussion.