广州工商银行库存现金集约化管理研究
|
摘要
随着经济全球化发展和金融脱媒化的不断深入,商业银行间的竞争越来越激烈,高效、安全的库存现金运营管理体趋重要。广州工商银行目前库存现金管理中仍存在着管理层次较多、缺乏统一有效的管理平台和信息技术平台、库存现金考核指标相互冲突且缺乏客观标准等问题,导致广州工商银行库存现金成本未能受到合理控制,库存现金额度大幅攀升,从而影响对外服务形象,降低了盈利能力。因此笔者对库存现金进行深入研究,希望可以得出一些系统性的运营管理方式,能为以后的库存现金管理提供可供参考的经验和方法。
本文首先阐述了与现金管理相关的集约化管理理论、供应链管理理论和共享服务理论,结合理论分析了广州工商银行库存现金管理现状,对库存现金管理相关指标进行了梳理。在对库存现金现状分析的基础上,对广州工商银行的库存现金调配模式及调拨业务流程详细说明,以2012年X月库存现金数据为例对库存现金考核指标进行数理分析,之后提出了广州工商银行库存现金管理中主要存在的管理层次较多、缺乏统一有效的管理平台和信息技术平台、库存现金考核指标相互冲突且缺乏客观标准等问题。根据存在的问题,应用集约化管理理论、供应链管理理论和共享服务理论提出了机构扁平化管理、中心金库集中管理、库存现金综合成本集中核算、库存现金监测集中管理优化、营业网点库存现金集约化调配体系优化等优化思路。最后提出了具体的方案实施意见和进一步改进的设想,即在库存现金考核指标体系中引入付现准备比指标以解决缺乏客观标准的问题,同时营业机构采用共享服务方式将库存现金整点清分业务外包给专业现金清分机构。
本论文采用理论和实践相结合的方法,将商业银行库存现金采用集约化经营管理方式,引入供应链管理理论以优化原有的管理模式,并试行库存现金业务外包,对于提高工商银行库存现金管理水平具有一定的参考价值。
With the development of economic globalization and financial disintermediation, competition among commercial banks becomes more and more fierce. Cash management efficiency and security becomes more and more important.to ICBC Guangzhou branch. At present, there still exist many problems in cash management of the Guangzhou ICBC, such as too many levels of management, lack of unified management platform and the platform of information technology, conflicts between cash indexes and lack of objective standards, and so on. Thus Guangzhou ICBC's cash cost cannot reasonably controlled, and the cash amount rises sharply, which affected the bank's service image, and reduced profitability.Therefore, the author has conducted a intensive study on the cash, hoping to draw some systematic operation and management mode, which can provide experience and reference for the bank's cash inventory management.
This thesis first introduces the Intensive Management Theory, the Theory of Supply Chain Management and Sharing Service Theory, combined with theoretical analysis of Guangzhou ICBC status of cash management, carried out the relevant indicators of cash management. On the basis of analyzing the cash situation, this article describes the cash allocation model and the allocation of business process of Guangzhou ICBC, with mathematical analysis of cash evaluation indexes, taking the cash data of one month in2012as an example. Then it puts forward the main problems in Guangzhou ICBC cash management. According to the existing problems, application of intensive management theory, the theory of supply chain management and share service theory of management, the flat central treasury centralized management, centralized accounting, cash cost and cash monitoring centralized management, business outlets inventory cash intensive deployment system optimization method. Finally it puts forward the implementation ideas and further improvement of evaluation index into cash, to solve the problems of lack of objective criteria, operating mechanism uses shared services to cash the whole point of clearing business outsourcing to professional cash clearing mechanism.
This article uses a method of combining theory and practice, adopting intensive management mode, the supply management theory to optimize the original management mode, and tries the way of outsourcing of cash counting, to provide a certain reference value to improve the management level of the cash management of the bank..
本文首先阐述了与现金管理相关的集约化管理理论、供应链管理理论和共享服务理论,结合理论分析了广州工商银行库存现金管理现状,对库存现金管理相关指标进行了梳理。在对库存现金现状分析的基础上,对广州工商银行的库存现金调配模式及调拨业务流程详细说明,以2012年X月库存现金数据为例对库存现金考核指标进行数理分析,之后提出了广州工商银行库存现金管理中主要存在的管理层次较多、缺乏统一有效的管理平台和信息技术平台、库存现金考核指标相互冲突且缺乏客观标准等问题。根据存在的问题,应用集约化管理理论、供应链管理理论和共享服务理论提出了机构扁平化管理、中心金库集中管理、库存现金综合成本集中核算、库存现金监测集中管理优化、营业网点库存现金集约化调配体系优化等优化思路。最后提出了具体的方案实施意见和进一步改进的设想,即在库存现金考核指标体系中引入付现准备比指标以解决缺乏客观标准的问题,同时营业机构采用共享服务方式将库存现金整点清分业务外包给专业现金清分机构。
本论文采用理论和实践相结合的方法,将商业银行库存现金采用集约化经营管理方式,引入供应链管理理论以优化原有的管理模式,并试行库存现金业务外包,对于提高工商银行库存现金管理水平具有一定的参考价值。
With the development of economic globalization and financial disintermediation, competition among commercial banks becomes more and more fierce. Cash management efficiency and security becomes more and more important.to ICBC Guangzhou branch. At present, there still exist many problems in cash management of the Guangzhou ICBC, such as too many levels of management, lack of unified management platform and the platform of information technology, conflicts between cash indexes and lack of objective standards, and so on. Thus Guangzhou ICBC's cash cost cannot reasonably controlled, and the cash amount rises sharply, which affected the bank's service image, and reduced profitability.Therefore, the author has conducted a intensive study on the cash, hoping to draw some systematic operation and management mode, which can provide experience and reference for the bank's cash inventory management.
This thesis first introduces the Intensive Management Theory, the Theory of Supply Chain Management and Sharing Service Theory, combined with theoretical analysis of Guangzhou ICBC status of cash management, carried out the relevant indicators of cash management. On the basis of analyzing the cash situation, this article describes the cash allocation model and the allocation of business process of Guangzhou ICBC, with mathematical analysis of cash evaluation indexes, taking the cash data of one month in2012as an example. Then it puts forward the main problems in Guangzhou ICBC cash management. According to the existing problems, application of intensive management theory, the theory of supply chain management and share service theory of management, the flat central treasury centralized management, centralized accounting, cash cost and cash monitoring centralized management, business outlets inventory cash intensive deployment system optimization method. Finally it puts forward the implementation ideas and further improvement of evaluation index into cash, to solve the problems of lack of objective criteria, operating mechanism uses shared services to cash the whole point of clearing business outsourcing to professional cash clearing mechanism.
This article uses a method of combining theory and practice, adopting intensive management mode, the supply management theory to optimize the original management mode, and tries the way of outsourcing of cash counting, to provide a certain reference value to improve the management level of the cash management of the bank..
引文
[1]王保平.国外商业银行运营管理实践及其借鉴意义[J].经济论坛,2009.(18)：64—66
[2]石凯,刘力臻.商业银行运营效率与董事会治理[J].金融论坛,2011,(7)：10—15
[3]高立红,马青武.我国村镇银行的运营发展对策研究[J].商业时代,2012,(1)：72—73
[4]沈怡.商业银行业务运营的可持续发展——基于对中国工商银行上海市分行的研究[J].金融论坛,2011,(5)：61—67
[5]张前荣.我国商业银行运营效率的实证分析[J].东南学术,2009,(2)：103-110
[6]张同建.国有商业银行业务流程再造与运行绩效的相关性研究[J].首都经济贸易大学学报,2009,(5)：75—79
[7]王学龙,徐璐.金融危机的警示：关注银行运营中的利益冲突、风险过度承担与市场约束——兼论中国银行业市场约束功能的完善[J].现代财经-天津财经大学学报,2009,(9)：16—18
[8]安乔治,l王艳红.中国ATM市场竞争及商业银行的发展对策[J].中国市场,2011,(5)：6—10
[9]李明. 工商银行苏州分行ATM运营分析及解决方案[J].金融经济,2011,(6)：116—118
[10]蔡宁伟.中国ATM外包服务研究[J].中国金融电脑,2012,(1)：77—79
[11]蔡宁伟.ATM运营人员管理的问题和对策[J].中国金融电脑,2011,(7)：75—-77
[12]李丹静.科学布局提高ATM应用效益[J].中国邮政,2009,(5)：52-53
[13]周景.ATM运营产出拷问管理水平[J].金融经济,2006,(4)：31—32
[14]缪刚.保证ATM永不间断地运转[J].现代商业银行,2006,(6)：58
[15]代小红.ATM运营外包创新金融服务[J].中国信用卡,2008,(6)：60
[16]刘永爱,李雄伟.不同供应链结构及其库存系统模式分析[J].商业时代,2012,(2)：47—48
[17]姚娟娟,董敏.谈供应链管理环境下的联合库存管理[J].商业时代,2008,(20)：23-24
[18]陈中钻.农业发展银行运营机制问题及政策建议[J].经济研究参考,2011,(51)：48-54
[19]苏虹,张同健.我国商业银行流程再造体系研究[J].统计与决策,2009,(2)：137-139
[20]何涛.基于约束理论的商业银行业务流程再造研究[J].财会研究,2011,(12)：73—77
[21]严明燕,张同健.国有商业银行业务流程再造研究综述[J].财会通讯,2010,(11)：92—93
[22]张同健,李迅,孔胜.国有商业银行业务流程再造影响因素分析及启示[J].技术经济与管理研究,2009,(6)：104—107
[23]施华强. “流程银行”和银行“流程再造”[J].银行家,2006,(8)：57—59
[24]徐枫,蒯泉.我国商业银行提高运营效率的策略分析[J].特区经济,2006,(10)：110—112
[25]罗韵轩.基于六西格玛管理法的我国银行流程再造研究[J].南方金融,2008,(4)：20—23
[26]Kuosmanen, T., and Kortelainen, M.,2010. Stochastic Non-smooth Envelopment of Data: Semi-parametric Frontier Estimation Subject to ShapeConstraints[J].Journal of Productivity Analysis,DOi:10.1007/s11123-010-0201-3.
[27]Jeremy Hope,Robin Fraser,2003.Beyond Budgeting-How Managers Can Break from the Annual Performance Trap[M].Boston:HarvardBusiness School Press.
[28]Core,J.,Holthausen R.,and Larcker,D.,1999.Corporate Governance,Chief Executive Officer Compensation,and Firm Performance[J].Journalof Financial Economics,51(3): 371.406.
[29]F.Robert Jacobs,Richard B.Chase,任建标译注.Operrations and Supply Chain Management[M],北京:机械工业出版社,2011
[2]石凯,刘力臻.商业银行运营效率与董事会治理[J].金融论坛,2011,(7)：10—15
[3]高立红,马青武.我国村镇银行的运营发展对策研究[J].商业时代,2012,(1)：72—73
[4]沈怡.商业银行业务运营的可持续发展——基于对中国工商银行上海市分行的研究[J].金融论坛,2011,(5)：61—67
[5]张前荣.我国商业银行运营效率的实证分析[J].东南学术,2009,(2)：103-110
[6]张同建.国有商业银行业务流程再造与运行绩效的相关性研究[J].首都经济贸易大学学报,2009,(5)：75—79
[7]王学龙,徐璐.金融危机的警示：关注银行运营中的利益冲突、风险过度承担与市场约束——兼论中国银行业市场约束功能的完善[J].现代财经-天津财经大学学报,2009,(9)：16—18
[8]安乔治,l王艳红.中国ATM市场竞争及商业银行的发展对策[J].中国市场,2011,(5)：6—10
[9]李明. 工商银行苏州分行ATM运营分析及解决方案[J].金融经济,2011,(6)：116—118
[10]蔡宁伟.中国ATM外包服务研究[J].中国金融电脑,2012,(1)：77—79
[11]蔡宁伟.ATM运营人员管理的问题和对策[J].中国金融电脑,2011,(7)：75—-77
[12]李丹静.科学布局提高ATM应用效益[J].中国邮政,2009,(5)：52-53
[13]周景.ATM运营产出拷问管理水平[J].金融经济,2006,(4)：31—32
[14]缪刚.保证ATM永不间断地运转[J].现代商业银行,2006,(6)：58
[15]代小红.ATM运营外包创新金融服务[J].中国信用卡,2008,(6)：60
[16]刘永爱,李雄伟.不同供应链结构及其库存系统模式分析[J].商业时代,2012,(2)：47—48
[17]姚娟娟,董敏.谈供应链管理环境下的联合库存管理[J].商业时代,2008,(20)：23-24
[18]陈中钻.农业发展银行运营机制问题及政策建议[J].经济研究参考,2011,(51)：48-54
[19]苏虹,张同健.我国商业银行流程再造体系研究[J].统计与决策,2009,(2)：137-139
[20]何涛.基于约束理论的商业银行业务流程再造研究[J].财会研究,2011,(12)：73—77
[21]严明燕,张同健.国有商业银行业务流程再造研究综述[J].财会通讯,2010,(11)：92—93
[22]张同健,李迅,孔胜.国有商业银行业务流程再造影响因素分析及启示[J].技术经济与管理研究,2009,(6)：104—107
[23]施华强. “流程银行”和银行“流程再造”[J].银行家,2006,(8)：57—59
[24]徐枫,蒯泉.我国商业银行提高运营效率的策略分析[J].特区经济,2006,(10)：110—112
[25]罗韵轩.基于六西格玛管理法的我国银行流程再造研究[J].南方金融,2008,(4)：20—23
[26]Kuosmanen, T., and Kortelainen, M.,2010. Stochastic Non-smooth Envelopment of Data: Semi-parametric Frontier Estimation Subject to ShapeConstraints[J].Journal of Productivity Analysis,DOi:10.1007/s11123-010-0201-3.
[27]Jeremy Hope,Robin Fraser,2003.Beyond Budgeting-How Managers Can Break from the Annual Performance Trap[M].Boston:HarvardBusiness School Press.
[28]Core,J.,Holthausen R.,and Larcker,D.,1999.Corporate Governance,Chief Executive Officer Compensation,and Firm Performance[J].Journalof Financial Economics,51(3): 371.406.
[29]F.Robert Jacobs,Richard B.Chase,任建标译注.Operrations and Supply Chain Management[M],北京:机械工业出版社,2011