《金融企业财务规则》的实施对城市商业银行财务管理的影响

引   言···································································3

一、我国现行城市商业银行财务管理工作存在的问题···············4

1.1 观念滞后·····························································4

1.2 城市商业银行内部财务制度不健全································5

1.3 财务管理的基础工作薄弱···········································5

1.4 财务管理人员素质低················································5

1.5 对中间业务的重视程度不够········································5

二、《金融企业财务规则》对城市商业银行财务管理产生的影响····6

2.1管理控制体系有效性的挑战·········································6

2.2 金融市场变化的影响················································6

2.3 城市商业银行面临着信息化环境改善的挑战·····················6

2.4 城市商业银行面临着准确、足额计提减值准备的挑战··········7

2.5 改善人力资源素质、提高人才队伍质量的机遇·················7

2.6 重庆银行上市经历了怎么的坎坷路······························8

三、城市商业银行当前需要认真做好的几项工作····················10

3.1 高度重视，深入、充分的理解《金融企业财务规则》给城市商业银行带来的挑战和机遇·················································10

3.2 正确处理改革与发展的关系，在发展中解决问题···············10

3.3 稳步推进财务管理体制改革·······································10

3.4积极加快资产减值准备计提进度··································12

3.5不断加强全面成本管理，严格控制固定资产规模，有效提高财务资源投入产出效率·······················································12

3.6加快财务信息化环境改善，提高财务信息质量·················12

3.7强化人力资源开发和管理，提升人力资源激励约束水平，逐步建立一支高素质的人才队伍··············································13

四、总  结·······························································13

参考文献 ·······························································15

内 容 摘 要

近年随着金融改革的推进，尤其是在加入WTO后，我国金融企业的外部环境与内部治理结构发生了变化。从2007年1月1日起，我国境内设立的银行、信用社、担保公司等金融企业将实行新的《金融企业财务规则》，以下简称《规则》，改变了此前银行、证券、保险“法出多门”的格局，为金融机构综合经营的并表等问题规定了统一框架，走出了对金融企业综合监管的第一步。对于银行业，尤其是城市商业银行，明确财务管理目标，全方位更新理财观念，强化财务预警系统管理，加强企业的资金管理，培养能快速适应内外部环境变化的高素质的财务管理人员，全面提高企业财务管理水平尤为重要。

本文结构为四部分：第一部分，对当前城市商业银行财务管理的现状进行分析；第二部分，分析《金融企业财务规则》对城市商业银行所产生的影响；第三部分，城市商业银行按照《规则》做好的几项工作；第四部分，建议认真领会《规则》的内容及意义，积极探索、改革、创新、以适应未来银行业发展的需要，进一步深化财务管理制度改革。

关键词：   财务规则      财务管理      城市商业银行