建行贵州分行推行全面成本管理分析-工商管理专业论文.docxVIP

摘要 摘 要 PAGE PAGE III 在激烈的金融竞争和国际金融危机的背景下，建设银行作为我国第一家成功上市的 国有大型银行，必须采取切实有效的措施加强内部管理，加快向资本充足、内控严密、 运营安全、服务优质、效益良好，且具备一定核心竞争力的现代化银行迈进的步伐，才 能直面挑战，保障经济效益目标实现。尽管建设银行已将推行全面成本管理、实施成本 领先战略列入战略性任务，但对其理解和运用还处于起步阶段，这在经济相对落后的贵 州分行尤为突出。 基于以上思考，本文以西方先进的成本管理理论——全面成本管理为基础，首先介 绍了课题研究背景、目的和意义、研究架构和内容以及论文的创新点。然后对国内外有 关商业银行全面成本管理理论和实践情况进行了综合阐述。接着文章分析了建设银行成 本管理历史沿革、现状、存在的问题以及推行全面成本管理的必要性。在此基础上，文 章提出了建行贵州分行推行全面成本管理的总体思路和现阶段工作重点。 本文的研究可以对建行贵州分行及我国商业银行推行全面成本管理提供一定的借 鉴作用。但受本人学识水平所限，文中提出的一些观点和看法存在一定的局限性，需要 在今后的工作实践和理论探索中进一步改进、完善。 关键词：建行贵州分行，推行，全面成本管理 分类号：F830.4 A Abstract PAGE PAGE IV In the background of drastically financial competition and the international financial crisis, as the first successfully listed state large bank, China Construction Bank must carry out effective means to reinforce the management, to accelerate the steps toward a modern bank which has abundant capital, strict inside monitor, safe running, advanced service, better efficiency and the core-competitiveness so that it can face the challenge straightly and assure the realization of the goal of financial efficiency. CCB has already added the strategies of carrying out Total Cost Management and leadership into strategic missions, but the understandings and using of them are still at the first step, which is especially outstanding in less developed Guizhou branch. On account of what is mentioned above, based on the advanced western theory of cost management ——Total Cost Management, the author firstly introduced the background, the aim and the significant of the research, the structure and the content of the research and the creative point of this thesis. Secondly, the author gave an integrated represent about the theory of TCM and about practice of financial bank home and abroad. Then, he analyzed the history and revolution, the present situation, the existing problem and the necessity of TCM in CCB. On the view of these, the author drew out the general idea of carrying out TCM and the key point of present work of