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目前,谈到商业银行信贷资产管理的经营目标有二种说法。一种是“风险的最低化和收益的最大化”,即将利润作为管理目标;另一种则是将资金周转速度作为现阶段商业银行的信贷管理目标。有人认为,商业银行只能以利润作为目标,这个目标在实践中确实有效,是推动商业银行经营的成功动因。然而,我认为通过银行提供资金发展社会生产,最终所创造的价值可能是几倍甚至于几十倍于银行的利润,而银行利润只占信贷资金创造利润的很小比例。基于这样的观点,我认为应将资金周转作为商业银行信贷资产管理的主要目标,而不是简单地将银行利润作为经营的目标。其理由有以下几点。 (一)资金周转速度的加快,可以促使社会经济的繁荣和发展。 我们都知道,在正常的社会生产环境下,在一定时间内,资金周转速度与社会财富增加呈正比例。从而通过资金的不断循环运动,加速社会经济的繁荣,银行才能从不断发展壮大的社会各生产部门中分离出相应的自身利润。由此可见,加快资金周转,能够促进银行和各生产
At present, there are two versions of the business objective of credit asset management in commercial banks. One is “the minimization of risk and the maximization of returns”, that is, profit is the management goal; the other is the capital turnover rate as the current stage of commercial bank credit management objectives. Some people think that commercial banks can only profit as a target. This objective is indeed effective in practice and is the driving force behind the success of commercial banks. However, I think the ultimate value created by bank financing for social production may be several times or even tens of times the profits of banks, while bank profits represent only a small proportion of the profits made by credit funds. Based on this view, I think capital turnover should be the main objective of commercial banks credit asset management, rather than simply the bank’s profit as a business objective. The reasons for the following points. (1) The quickening of the capital turnover speed can promote the prosperity and development of the society and economy. We all know that in a normal social production environment, within a certain period of time, the rate of capital turnover is directly proportional to the increase in social wealth. Therefore, through continuous circular movement of funds and acceleration of social and economic prosperity, banks can separate their own profits from the various production sectors in a society that continues to grow and develop. Thus it can be seen that speeding up capital turnover can promote banks and production