摘要
进入21世纪以后,世界经济正在以愈加全球化、市场化、金融化、知识化与虚
拟化的崭新姿态飞速地向前发展。新经济以不可逆转之势转变着我们的思维方法与生
活方式,转变着人类社会发展的原有模式,更转变着全世界各大商业银行的经营理念、
经营战略以及经营方式。新经济和现代金融的发展不仅仅将彻底变革传统商业银行赖
以生存的经济基础,而且严重冲击着传统商业银行的生存模式与经营理念,对传统商
业银行成本管理提出了新的挑战。顺应全球的银欧亿·体育（中国）有限公司发展新方向,中国银欧亿·体育（中国）有限公司的改革
与发展,也正在高速地朝前推进,各家商业银行均面临着严峻的挑战,在开源基础上
节流的重要性愈加显著。本文着重从中小商业银行角度出发,在结合金融相关理论的
基础上,较全面地分析了我国商业银行成本管理的沿革与现状,并阐述了中小商业银
行营运成本的转移分摊模型和降低路径,对中国商业银行营运成本管理的发展进行了
有益探索。本文主要分为四个部分:第一部分对商业银行营运成本管理进行了概述;
第二部分以定性的方式介绍了中小商业银行营运成本的转移分摊与降低路径;第三部
分通过JS银行的案例分析模拟了中小商业银行营运成本转移分摊与降低路径的具体
实施;第四部分对全文进行了总结,并提出了有利于完善中小商业银行营运成本控制
与管理的政策建议。
关键词:
中小商业银行营运成本定价分摊降低路径

Abstract

After entering the 21st century, the world's economy is increasingly globalizational,

marketizational,financialization, better educated and virtualizational. New economy is

changing the way of our thinking and life with an irreversible trend, changing the original

mode of human society's development, and also changing the management idea,

management strategy and mode of operation of each big commercial bank in the world.

The development of new economy and modern finance not only will completely change

the traditional economic foundation to the survival of commercial Banks, but also seriously

impact survival mode and the management idea of the traditional commercial Banks,

which put forward new challenges to the management of traditional commercial bank cost.

Complying with the new direction of global banking development, the reform and

development of China's banking, is also pushing forward in a high speed. Banks are all

facing serious challenges, the importance of saving on the basis of increasing the amounts

of business is more and more significant.

This article emphatically from the perspective of small and medium-sized commercial

Banks, in combination with financial related theory, analyses the evolution and current

situation of our country commercial bank cost management comprehensively, and

elaborates the operating cost pricing model and the related saving path of small and

medium-sized commercial Banks. We explore the development of China's commercial

Banks operating cost management. This article mainly is divided into four parts: the first

part summarizes the commercial Banks operating cost management; the second pari

introduces the pricing portion of operating cost and saving path of small and medium-sized

commercial Banks in the form of qualitative ; the third part simulates the operating of cost

pricing and saving path of small and medium-sized commercial Banks through analyzing

the case of JS Bank; the fourth part summarizes the lull article and puts forward the policy

recommendations to perfect the control and management of operating cost of small and

medium-sized commercial Banks.

Key word: Small and medium-sized commercial Banks Cost of operating

Pricing and allocation Saving path

ii