商业银行分产品业绩核算研究

Study on Separation Products Performance Accounting in Chinese Commercial Banks

分产品业绩核算是商业银行实行经济资本精细化管理的基础。本文从银行资产负债表和损益表出发,讨论了分产品业绩核算的框架、方法、技术、产品线的确定和产品线设计原则,从而可以准确汇总部门和机构业绩,使得商业银行业绩考核、产品定价、经济资本分配有可操作的量化机制。

Performance accounting of separation products is the base of fine management of economic capital for commercial banks.This paper discusses some aspects about the separation products performance accounting and product line＇s design principle,thus to get the concrete result of departments＇ and institutions＇ performances,at the same time the commercial banks can get the operable qualifying mechanism of performance accounting,product pricing and economic capital.