摘要摘要
在公司治理意识日渐深化的今天，脱胎于财务会计、现金管理的财资管
理（Treasury Management）以一种全新的模式在企业运营中开始扮演更为显
著的角色，以资金运营、财务决策、投融资实施、风险控制、以及企业关系
构建等职能进行整合管理。寻找企业资金流动性的平衡点是财资管理的灵魂，
这一动态平衡涉及到如何在可控的风险范围内为企业实现最大的价值创造，
即通过资金运转中对企业业务的管理述求进行的一系列财资规划管理方案，
使企业资金流动更合理、财务监控更易实施，在资金的三性：流动性、安全
性和效益性中实现动态均衡

随着我国市场经济的迅猛发展和企业经营管理水平的不断提高，企业财
务部门职能不断细化，其职能范围不断由原来纯粹的会计核算转向财务分析、
风险管理、利润创造等方面，成为催生企业由笼统的财务管理向精细化的财
资管理转型的动力。自上世纪 90 年代末至今，中国现金与财资管理经历了萌
芽期、形成期和发展期三个阶段。随着企业架构集团化、资金结算频繁化、
市场拓展国际化三大特征，企业财资管理需求越发显著，其现金管理多元化
的理念正逐步被企业财资管理者们所认同。虽然我国财资管理业务起步较晚，
商业银行介入的服务模式也较为单一，但基于中资商业银行大量客户资源和
先进的互联网结算技术的后发优势却非常显著。通过商业银行为企业构建业
的财资咨询方案，商业银行不仅丰富了其中间业务类型，也为新兴的供应链
融资业务打开了市场，基于企业及市场的现实需求，财资业务对于商业银行
的价值贡献将进一步突显，在可预见的未来无疑会成为银欧亿·体育（中国）有限公司的重要利润增
长来源。在汇丰、渣打、花旗等知名跨国银行中，已开始设置专门的财资业
务服务条线，并着力培养专业的国际财资管理师，为其要客群体提供量身定
制的财资解决方案，整合设计商业银行现有的结算、投融资、外汇、风控等
产品及服务，协助企业架构全方位的财资管理体系。A 银行企业财资管理业务的发展规划研究本文采用案例研究的方法，结合财资管理相关理论及方法，尝试研究中
资商业银行如何适应当前市场环境，进行企业财资管理服务方案设计，并进
一步以某银行的情况为基础，构建相关服务方案体系

本文由六个章节构成。第一部分对论文选题的背景、实践意义及整体分
析框架进行了阐明。在高速发展的中国经济发展中，财资管理已逐步被企业
和银行意识到其重要性，并成为业务发展的重要支点，中国企业财资管理理
念刚刚起步，如何通过商业银行协助企业架构个性化的财资管理服务方案已
成为迫在眉睫的研究议题

论文第二部分梳理了财资管理基本概念及相关理论，并对商业银行开展
的现行财资管理业务进行介绍，进而提出了商业银行开展该项业务的重要现
实意义

论文第三部分针对当前商业银行财资管理服务方案的发展现状及问题进
行分析，采用中外银行分类比较的方法，研讨中资商业银行财资管理业务发
展中面临的现实问题与改进方向

论文第四部分结合某银行自身情况及特点，构建了某银行的财资管理的
业务模型和产品体系，并重点给出了某银行财资管理应具备的功能产品及技
术特点。主要思路是以先进的网络资金结算系统和安全的财务核算系统为支
持，搭配银行丰富的现金管理、投融资、风险管控产品，提供综合化以及个
性化的财资管理服务方案

论文最后，结合前述实证分析及案例，提出未来商业银行财资管理业务
的发展展望，财资管理业务的发展方向最终将从现金管理向财富管理进行转
型，使商业银行成为企业依赖的专业财富管家的角色，并通过为企业提供多
元化的财资服务，促进自身业务体系不懈进行金融深化与创新

关键词：商业银行 财资管理 业务策略AbstractAbstract
As cooperation management consciousness is deeply realized today, the
Treasury Management play a more obvious role in company operation with a
completely new style, which contains funds operation, financial decision,
investments and financing implementation, risk control and the structure of
enterprise relationship. Finding the equality of funds liquidity is the soul, the
dynamic balance makes the max benefit with controllable risk. Treasury
Management keeping the dynamic equilibrium among three qualities of funds: the
liquidity, the safety and the profitability, helping cash flow more reasonable and
financial supervision easier to achieve.
With the development of market economy and improvement of corporation
management , the functions of accounting branch is elaborating constantly, whose
job range changes from the simple accounting record into financial analysis, risk
control and profit creativity, which becomes the revolution power finally . Since
1990s, Chinese Treasury Management experiences three periods: the germination,
the formation and the promotion. As long as various cash management ideas
approved by administrators gradually and the companies’ Treasury Management
need is more urgent in market. Although Treasury Management develops lately in
China and banks’ service modes are simple, the potential advantage of possessing
huge customer source and advanced technology of internet settlement is still very
remarkable.
Depending on professional Treasury Management projects constructed by
banks, not only banks enrich patterns of their intermediary business, but also they
open the new market of supply chain. Based on the enterprises’actual requirement,
Treasury Management will offer more value to commercial banks, and become the
important profit increasing source in visible future with no doubts. For example,
the specialized business sections are being established while professional talents
are being cultivated in some of well-known multi-national banks like StandardResearch on Bank A Treasury Management Service Development ProgramChartered, HSBC and Citi, so as to provide customized Treasury Management
schemes for VIPs. Through integrating services of banking current products,
service of settlement, financing, foreign currency, risk control etc.; banks can assist
companies to construct multi-dimensional Treasury Management system.
This article uses the case study trying to research on how domestic
commercial banks design Treasury Management projects which are adapted by the
current market, and combining with learning theory and means, Furthermore,
setting A bank as the research target, establishes a banking treasury service system.
There are 6 parts in this paper, the first chapter, chooses to illustrate the
background, practical meanings and overall structure of the article. With the fast
development of economy, enterprises and banks have realized its importance. At
the same time, it becomes a core support for business promotion. As the idea just
burst in China, it is a project that being urgent to work on that how to build
customized Treasury Management system is urgent to be solved.
Chapter two introduces the basic concepts and theories，Current business
banks operating are also involved, and point out the practical importance to
operate it.
Chapter three discusses the current development and problems, using the
methods of comparing the foreign to domestic bank cases, in order to discuss the
problems and solutions.
Chapter four combines A bank’s own trait, designing a Treasury Management
model, and emphasize the functions and technical features it should have.
Chapter five presents the expectation of Treasury Management development,
the transforming direction will make banks to be enterprises’ reliable wealth
advisor, in the meantime, commercial banks can stimulate themselves to promote
business systems&39; deepening and creativity through providing multi-dimensional
treasure service to corporations.
Keywords: Commercial Bank；Treasury Management；Business Strategy目 录目 录
1 绪论.......... 1
1.1 选题的背景和意义.... 1
1.1.1 问题提出 .. 1
1.1.2 研究意义 .. 2
1.2 研究思路和方法........ 3
1.3 研究框架........ 5
1.4 本文创新及后续研究5
2 财资管理相关理论及业务.......... 6
2.1 财资管理的基本概念 6
2.2 财资管理业务相关理论及特征........ 9
2.2.1 财资管理业务相关理论 . 9
2.2.2 财资管理业务主要特征 ........... 11
2.3 商业银行财资管理现欧亿·体育（中国）有限公司务介绍.. 12
2.3.1 商业银行财资管理现行产品 ... 12
2.3.2 商业银行财资管理业务体系 ... 13
2.3.3 商业银行财资管理主要功能 ... 14
2.4 财资管理业务发展中存在的问题.
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