浅谈商业银行产品成本核算.docxVIP

浅谈商业银行产品成本核算 ［摘要］随着我国金融市场开放程度的进一步加快，利率市场化和存款保险制度等政策陆续 出台，商业银行传统存贷利差逐步减小，重规模经营、轻效益改善等矛盾浮出水面。对成本 约束机制的调节作用越来越重视。本文对商业银行产品成本核算做简要分析，认识商业银行 产品对象，寻找主要产品类别，分析产品特征以及对成木的影响，理清成木费用的构成以及 计算方法，做好成本核算工作。 ［关键字］商业银行产品成本核算成本约束 Discussion on commercial bank product costaccounting [Abstract] With further accelerate the opening of the financial market in China, the marketization of interest rate and the deposit insurance system and other policies, the traditional commercial bank loan spreads gradually reduced, the scale of operation, light weightbenefits contradictions surfaced. The cost constraint mechanism t