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农村商业银行财务管理不足与加强措施
发布时间:2020-01-13

  摘    要: 赢发彩票代理农村商业银行财务管理是组织农村商业银行财务活动,处理财务关系的一项经济管理工作。良好高效的财务管理能够全面提高农村商业银行经济效益,同时也是提升农村商业银行核心竞争力和管理水平的重要因素。但是,当前很多农村商业银行存在重信贷,轻财务管理的思想误区。因此,完善我国农村商业银行财务管理具有重要的现实意义。文章在分析加强我国农村商业银行财务管理的重要性基础上,探讨了当前农村商业银行财务管理现状和存在的问题,并有针对性地提出了加强农村商业银行财务管理工作的对策措施。

  关键词: 农村商业银行; 财务管理; 巴塞尔资本协议;

  1 、引言

  BASAIERXINZIBENXIEYIDEZUIDIZIBENYAOQIU,HANGAILEXINYONGFENGXIAN、SHICHANGFENGXIANHECAOZUOFENGXIAN,ZHEISANGEFENGXIANDIANYIZHICUNZAIYUNONGCUNSHANGYEYINXINGCAIWUGUANLIGONGZUOSHISHIDANGZHONG。ZAIQIFAZHANDEGUOCHENGZHONG,NONGCUNSHANGYEYINXINGRONGYIPIANMIANDEZHUIQIULIRUNZUIDAHUA,ERHUSHILEZISHENCAIWUGUANLIXITONGCUNZAIDEQUEXIANJIDUANBAN。

  2、 农村商业银行财务管理现状和存在的问题

  WOGUODENONGCUNSHANGYEYINXINGJINGGUODUONIANFAZHANYIJINGQUDELEZHIDEFEIYUE,DANSHIYUGUOYOUSIDAYINXINGXIANGBIJIAO,HAISHICUNZAIYIDINGDECHAJU。DANGQIAN,NONGCUNSHANGYEYINXINGJUMIANCAOZUOGUANLIWENTIZHUYAOTIXIANZAIYIXIASIGEFANGMIAN。

  2.1、 财务管理制度体系不健全

赢发彩票代理   NONGCUNSHANGYEYINXINGSHIYOUYIQIANDENONGCUNXINYONGSHETONGGUODUOCIGAIZHIZUJIANERCHENG,YOUYULISHIYUANYIN,NONGCUNSHANGYEYINXINGCAIWUGUANLITIXIFAZHANQUEFAZHANGLIYUXINGDONGCHUANGXINLI。CUFANGSHICAIWUGUANLITIXIYIJINGBUNENGMANZUDANGJINSHEHUIDUOYUANHUAGAOSUFAZHANDEJINGJITIZHIDEXUQIU,JINGXIHUADECAIWUGUANLICAISHIXIANXINGDE“WANGDAOBIAOZHUN”。YI“JIECHENGWEIGUANGDAKEHUQUANXINQUANYIFUWU”WEIZHONGXINLINIANDENONGCUNSHANGYEYINXINGSHENZHIZIJIJIANSHANGDEZHONGDAN,DANSHIZAIBUDUANZHUIQIUYEWUGUIMOHELIRUNZUIDAHUAKUAISUFAZHANDETONGSHI,QUEJIQIRONGYIHULVEZISHENCUNZAIDEQIANZAIFENGXIANHEZHIDUTIXIDEGUANLI。

  2.2、 预算管理体制不完善

  农村商业银行的战略决策主要依据财务会计部(财务管理部)提供的财务预算报表,因此预算管理体系是农村商业银行发展战略方案中不可缺少的组成部分。农村商业银行财务管理部门虽然在会计核算年度初会制定相关的年度财务预算计划表,但是分类不够精细,主要体现在年度各类费用分配与计划方面。如当年全辖网点的水费、油费、餐饮招待费、住宿费等方面具体费用限额是多少,诸如此类。农村商业银行的预算执行力度较差,监督考评体系不够完善。没有将财务管理工作中的预算工作提升到一个管理决策的高度,一套健全可行的财务预算体系,是能够将农村商业银行更多富余的资金在金融市场中高效利用,并将企业价值最大化当作核心发展目标。
 

农村商业银行财务管理不足与加强措施
 

  2.3、 财务管理工作及其职能没有有效发挥

赢发彩票代理   XIANZAIHENDUONONGCUNSHANGYEYINXINGDECAIWUGUANLIGONGZUOZHONGXINJUXIANYUGELEIFEIYONGDEJIZHANGBAOZHANG、YINXINGXITONGNEIDEGEXIANGCAIWUZHUANXIANGJIANCHAJIHUIJIDABIAOKAOHE、HUIJISHISHIWUSUONIANZHONGSHENJIDENGFANGMIAN。GONGZUOZHONGXINTUCHUZAI“CAIWU”LIANGZI,ERHULVELE“GUANLI”LIANGZI。JIANDUSHIDUICAIWUGONGZUOGUANLIZHINENGDEYOUXIAODUDAOYUKAOHE,CAIWUGUANLIBUYINGGAIZHISHIJIANDANDEJIZHANGLICHUANPIAODENGGONGZUO,ERYINGSHIDUINONGCUNSHANGYEYINXINGZHENGGEJITUANFAZHANQIDAOQIANZHANXINGZUOYONGYUKONGZHIJIZHONGXINGZUOYONG,CONGERJIANSHAOCAIWUGONGZUODEFENSANXINGYUQINGSHIXINGZUOYONG。

  2.4、 财务管理工作人员技能有待提升

  NONGCUNSHANGYEYINXINGYOUYUGEZHONGLISHIYUANYIN,XIANXINGZAIGANGZAIBIANDECAIWUGUANLIRENYUANDABUFENQUEFAZHUANYEJISHUZHISHI,MEIYOUJINGGUOZHUANMENDEYEWUJINENGPEIXUN。CAIWUGUANLIHUIJIZHISHIGENGXINSUDUJIAOKUAI,LIRUYOUQIJINJINIANDESHUISHOUGAIZHI,YINGYESHUIGAIZENGZHISHUIDUINONGCUNSHANGYEYINXINGDEZONGTISHUIFUHEJINGLIRUNDEYINGXIANGSHIJUDADE。YINGYESHOURUDEJIANGDI,JINRONGXINGYEDEJINGZHENGYUEFAJILIE,CAIWUGUANLIGONGZUORENYUANDEZHUANYEXINGGENGJIATUXIANZHONGYAOYUJIPO。

  3、 加强农村商业银行财务管理工作的对策措施

  3.1、 建立一套符合时效,体制完善的财务管理制度体系

  SUIZHESHEHUIZHUYISHICHANGJINGJITIZHIDEBUDUANWANSHAN,JUMINSHENGHUOXIAOFEISHUIPINGDEZHENGTITIGAO,DIANSHANGWANGLUOQUDAODEBUDUANYANSHENGFAZHAN,DAJIADEXIAOFEIXIGUANYEFASHENGLEQIANYIMOHUADEGAIBIAN。JIAOYIZHIFUFANGSHIBUZAIJUXIANYUXIANJIN,GENGDUODESHITONGGUOWEIXIN、ZHIFUBAODENGQUDAOQUJINXINGCHULI,JIAOYIFANGSHILINGHUODUOYANGXING。DUIYUNONGCUNSHANGYEYINXINGERYAN,NENGGOUZHANGWODECHUXUKEHUZIJINYIZHICHUYUYIZHONGBODONGZHUANGTAI。JIANLIYITAOTIZHIWANSHANQIESHIXIAOXINGJIAOGAODECAIWUGUANLIZHIDUTIXI,KEYISHINONGCUNSHANGYEYINXINGDUIXIANEISUOZHANGWODEZIJINSHIXINGJINGXIHUAGUANLI,ZAIZHENGGEZIJINDECHOUJI、TOUFANG、SHIYONG、HUILONGJIFENPEIFANGMIAN,JIANGGENGDUOFUYUZIJINJINXINGTONGYECUNDAN、ZHAIQUAN、PIAOJUDENGYEWU,SHIXIANSHOUYIZUIDAHUA。

  3.2、 重视预算工作,补充并加强财务预算体系管理

  YITAOWANZHENGDECAIWUYUSUANGONGZUOBAOKUOSANGEBUFEN:YEWUYUSUAN、ZHUANMENJUECEYUSUANHECAIWUYUSUAN。YUSUANGONGZUOCONGZHIDINGJIHUADAOZHANLVEBUSHUYOUXIAOSHISHISHOUXIANXUYAONONGCUNSHANGYEYINXINGDELINGDAOQUANCHENGZHONGSHIYUZHICHI。ZHIXINGCAIWUYUSUANGUANLIDEZHUYAOMUBIAOSHIJIAQIANGDUIQIYEZIJINDEGUANLIYUYUNYONG,WEINONGCUNSHANGYEYINXINGCHOUCUOYUGUIHUAZIJINYONGTUBINGHELISHEZHICAIWUJIEGOU。QUANMIANYUSUANKEYISHINONGCUNSHANGYEYINXINGNEIBUDEGEXIANGJINGYINGHUODONGGENGJIAXIZHIHUA,NENGGOUSHINONGCUNSHANGYEYINXINGTONGCHOUGUANLIDEGEGEBUMENDIAODONGQIGONGZUOJIJIXING,NENGGOUCUJINGEGEBUMENDEGOUTONGYUXIEDIAO,SHINONGCUNSHANGYEYINXINGBAOCHIQUANXINGZONGMUBIAOYUBUMENMUBIAODEDONGTAIYIZHI。BAOZHENGNONGCUNSHANGYEYINXINGGONGPING、GONGZHENGDEJILIYUANGONG,TISHENGJIXIAOGUANLISHUIPING,JIASUSHIXIANNONGCUNSHANGYEYINXINGDEZHANLVEMUBIAO。NONGCUNSHANGYEYINXINGYAOCHONGFENRENSHIDAOYUSUANJIANDUKAOPINGGONGZUOSHIBAOZHANGYUSUANZHIXINGXIAOGUODEZHONGYAOSHOUDUAN,YINGGAIZAIYIQIANDEBORUOHUANJIEBUCHONGBINGJIAQIANGYUSUANGONGZUODEJIANSHE。NONGCUNSHANGYEYINXINGYINGGAICHENGLIXIANGYINGDEJIZHONGCAIGOUWEIYUANHUI,FUZEYIDINGJINEYISHANGDEWUPINCAIGOUZUZHISHISHI,ZHUYAOGONGZUOBAOKUOYUSUANCAIGOUJIHUA、SHENPICAIGOUJIHUAJICAIGOUFANGAN、ZHIDAOJIANDUCAIGOUQINGKUANGDENG。

  3.3 、加强财务管理工作内控制度及其工作职能

赢发彩票代理   NONGCUNSHANGYEYINXINGDECAIWUGUANLIGONGZUORUTONGYINXINGJUMIANGONGZUOYIYANG,ZAISHIJIGONGZUOZHONGCUNZAIYIDINGDEFENGXIAN,YINGGAIJIANLIBINGJIAQIANGNEIKONGGONGZUO。NEIBUFENGKONGKEYIFENWEISHIQIAN、SHIZHONGJISHIHOU。SHIQIANTONGGUOJIANLIJIANQUANDECAIWUGUANLITIXIJIGUIZHANGZHIDU,YAOQIUCAIWUGONGZUORENYUANZAIYOUZHANGKEXUNDECAOZUOZHONGJINXINGCHULI。YOUQISHIDUIWAIBAOSONGHEXINCAIWUSHUJUSHI,SHIZHONGDEJIANDUJIFUDAOFUHEZUOYONGBURONGXIAOQU,HUIJIGONGZUODEJIANDUJIFUHE,KEYIJISHIFAXIANSHIQIANGONGZUOZHONGDECUOWU,NENGGOUJISHIQIDAOJIANDUGENGGAIZUOYONG。SHIHOUDESHENJIFUCHA、KAOHEPINGGUKEYIPINGGUKAOHECAIWUGUANLIDEZHENGTIMUBIAO。HUIJIGONGZUODEJIBENZHINENGSHIHESUANYUJIANDU。YOUQISHIXIANXING“YINGGAIZENG”ZHENGCEXIA,DUICAIWUGONGZUODEYAOQIUGENGJIAYANGE。NASHUIHUANJIEYESHINONGCUNSHANGYEYINXINGCAIWUGONGZUODEYIGEZHONGDIANJIQINANDIAN,RUHEZAIHEFAHEGUIDEFANWEIYINEIJIANSHAONASHUICHENGBEN,HELIJINXINGNASHUICHOUHUA,YESHICAIWUGUANLIGONGZUODEYIXIANGTUPOKOU。GONGZUORENYUANDERENZHENZIXIHESUAN,DUIZENGZHISHUIZHENGCEDEHELIJIEDU,YEWUCHULISHULIANCHENGDU,DOUJUEDINGLECAIWUGUANLIGONGZUODEZHILIANGCHENGDU。

  3.4、 提高财务管理工作人员的整体水平

赢发彩票代理   WEITIGAONONGCUNSHANGYEYINXINGCAIWUGUANLISHUIPING,NONGCUNSHANGYEYINXINGYINGGAICAIQUJIJIYOUXIAOCUOSHI。SHOUXIAN,YINGGAIJIAQIANGZHIYEDAODEJIAOYU,TIGAONONGCUNSHANGYEYINXINGDUIWUDEZHIYEDAODESHUIPING。AIGANGJINGYE、ZUOFENGZHENGPAISHICAIWUGUANLIRENYUANYINGJUBEIDESHOUYAOGONGZUOTAIDU。QICI,YINGGAIJIAQIANGYEWUPEIXUN,TIGAOCAIWUGUANLIRENYUANDEYEWUNENGLIHEGONGZUONENGLI。JIAQIANGGUANLILIDU,QINGLIBUFUHEGANGWEIPINYONGBIAOZHUNDEZAIGANGCAIWURENYUAN。ZUIHOU,ZUZHIKAIZHANDINGQILUNGANGZHIDU,DINGQIGANGWEILUNHUANNENGGOUZAIYIDINGCHENGDUSHANGJIANGDICAIWUGUANLIFENGXIAN,YANJINPINYONGBIANWAIRENYUANWEIBENXINGDECAIWUGONGZUORENYUAN,GUANLIBENXINGCAIWU。YEWUJINENGYUGUANLINENGLISHICAIWUGUANLIRENYUANYINGGAIJUBEIDESHUANGXIANGNENGLI,RENCAIDEYINJINYESHIJIEJUEXIANXINGNONGCUNSHANGYEYINXINGCAIWURENYUANJINENGBORUOHUANJIEDEYOUXIAOFANGFA。TIGAOCAIWUGUANLIGONGZUORENYUANDEXINZISHUIPING,GULIGONGZUORENYUANJIJIXUEXICANYUKAOZHENG,DUITONGGUOKAOJIKAOZHENGDECAIWUGUANLIGONGZUORENYUANJIYUYIDINGCHENGDUDEJINGSHENJIANGLIYUWUZHIJIANGLI,JILIBINGCUJINXIANXINGGONGZUORENYUANCONGZISHENFAZHANERYAN,TIGAOCAIWUJINENG。

  4 、结论

赢发彩票代理   NONGCUNSHANGYEYINXINGDECHIXUFAZHANSHIYIXIANGZHANGQIERJIANJUDEGONGZUO,CAIWUGUANLIBUMENCHUYUFAZHANZHANLVEZHONGDE“XINZANG”WEIZHI,CONGERRENZHONGERDAOYUAN。XUYAOCONGDUOJIAODUDUOSHIYEGUANCHADAOZISHENZAITIXIZHONGDEBUZU,JIEJIANBIEJIASHANGYEYINXINGCAIWUGUANLIDEFAZHANJINGYAN。NONGCUNSHANGYEYINXINGYINGGAICHONGFENGENJUQIZISHENYEWUGUIMO、XINGZHI、FUZACHENGDU、FENGXIANSHUIPING、ZUZHIJIAGOUJISHICHANGYINGXIANGLI,CHONGFENKAOLVYALICESHIJIEGUO,ZHIDINGCHUYITAOSHIHEZIJIFAZHANDEDAOLU,BINGZHISHAOMEILIANGNIANDUIQIXIANXINGCAIWUGUANLITIZHITIXIJINXINGYICICESHIJIPINGGU,BIYAOSHIJINXINGXIUDING。

  参考文献

  [1] 陈海芹.我国农村商业银行财务管理存在的问题及对策研究[J].财会学习,2019(19):80.
  [2] 孙华.浅析我国农村商业银行财务管理存在的问题及对策[J].中国集体经济,2018(22):141-142.
赢发彩票代理   [3] 陆跃.浅析我国农村商业银行财务管理存在的问题及对策[J].纳税,2018(33):65-66.

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