中国利率市场化改革最早始于 1996 年，稳步推进了近 20 年。随着利率市场化的 改革，我国商业银行的利差水平经历了长时间的稳定阶段。自 2012 年开始，随着利率 管制逐步放开，各家银行的利差开始差异化。2015 年 10 月，央行取消对存款利率上限 管控，标志着中国利率市场化改革已经基本完成。然而，目前中国商业银行整体仍以 传统的存贷款业务为主要利润来源，市场化利率对利息净收入和净利差的冲击越来越 大。因此，如何提升净利差水平，减少利息净收入对利润的承压，是中国商业银行面 临的巨大挑战和机遇。 本论文以 J 银行 A分行为研究对象。相关数据表明，J银行 A分行净利差水平正在 处于快速下行阶段，市场利率化所带来的利差缩窄也对 A 分行的利润水平带来较大的 冲击。因此，论文首先从 A 分行净利差水平和利差管理体系来阐述目前净利差管理现 状。继而运用数据分析法，比较分析同业竞争对手在计息负债成本率、生息资产收益 率等数据的差异。同时，通过问卷调查法，了解掌握了员工对利差的熟悉情况、存贷 款业务、利差管理方面的信息。随后总结出目前 J 银行 A 分行主要存在存贷款结构不 合理、利差管理配套资源不到位、产品销售落后保守等问题，从而影响了利差的扩大。 针对如上问题，本论文分别从存款方面、贷款方面、资源配套方面和产品方面提 出了 J 银行 A 分行的利差管理优化方案。存款方面，可以通过提升外币存款占比、表 外理财销售、中长期存款占比和调整客户结构来降低计息负债成本率；贷款方面，可 以从个贷、非生息资产和中小企业贷款着手优化贷款结构，以提升生息资产收益率； 配套政策方面，可以通过完善绩效考评体系、客户经理激励、队伍建设以支撑 A 分行 利差管理；产品方面，可以通过借鉴互联网模式，通过自主开发和与第三方平台合作 进行产品创新，同时通过收入转型来缓解传统业务收入的冲击。 关键词，利率市场化；净利差；业务转型II Abstract China's interest rate marketization reform began in 1996, and has been steadily advancing for nearly 20 years. With the reform of interest rate marketization, the interest difference of commercial banks in China has experienced a long period of stability. Since 2012, with the gradual liberalization of interest rate control, the difference level between banks began to differentiate. In October 2015, the Central Bank abolished the control of the market-oriented reform of interest rates in China. However, Chinese commercial banks are still mainly based on the traditional deposit and loan business as the main source of profits. The impact of market-oriented interest rates on net interest income and net interest margin is growing. Therefore how to improve the level of interest income on profits is a great challenge and opportunity for Chinese commercial banks. This thesis takes the A Branch of J Bank as the research object. Relevant data show that the net interest margin level of A Branch of J Bank is in a rapid downward stage, and the narrowing of interest margin brought by market interest rate also has a great impact on the profit level of A Branch. Therefore, this paper elaborates the present situation of net interest margin management from the level of net interest and the management system of the A Branch firstly. Then using the data analysis method, the paper compares and analyses the differences of the cost ratio of interest-bearing liabilities and the rate of return on interest- bearing assets of others commercial banks. At the same time, through questionnaires, we know and grasp the staff’s familiarity with interest margin, and the information of deposit business, loan business, and interest margin management. Then the paper concludes the main problems of interest margin management of A Branch, that the unreasonable deposit and loan structure, inadequate matching resources for interest margin management, backward and conservative product sales are the main reasons which affect the expansion of interest margin. In view of the above problems, this paper puts forward the interest margin management optimization scheme of A Branch of J Bank from the aspects of deposit, loan, resource matching and product. In terms of deposits, we can reduce the cost of interest-bearing liabilities by increasing the proportion of foreign currency deposits, increasing the off- balance-sheet financial sales, optimizing the structure of customers and increasing the proportion of medium and long-term deposits. In terms of loans, we can optimize the loan structure from individual loans, non-interest-bearing assets and loan to small and medium- sized enterprises in order to improve the rate of return on interest-bearing assets. In terms of resource allocation, we can improve the performance evaluation system, the incentive systemIII to customer managers, team building, data support to support the interest margin management of A Branch. In terms of product, we can improve the innovation of product development through Internet thinking or cooperate with Internet platform and promote the revenue transition to relief the impact of traditional business. It is hoped that the relevant schemes will help A Branch control the trend of narrowing net interest margin, and reverse the situation as soon as possible, so as to ensure the stability of interest margin and stimulate the growth of profit. Key words: Interest rate marketization; Net profit difference; business transformationIV 目 录 摘要............................................................................................................................................I ABSTRACT .............................................................................................................................. II 图表清单..................................................................................................................................VI 第一章 绪论...............................................................................................................................1 1.1 研究背景和意义.............................................................................................................. 1 1.1.1 研究背景.................................................................................................................... 1 1.1.2 研究意义.................................................................................................................... 1 1.2 文献综述.......................................................................................................................... 3 1.2.1 国外文献综述............................................................................................................ 3 1.2.2 国内文献综述............................................................................................................ 3 1.3 研究方法和思路............................................................................................................... 4 1.3.1 研究方法.................................................................................................................... 6 1.3.2 论文基本框架............................................................................................................ 6 第二章 J 银行 A分行净利差管理现状....................................................................................8 2.1 中国商业银行净利差管理现状...................................................................................... 8 2.2 J 银行 A 分行概况......................................................................................................... 10 2.3 J 银行 A 分行净利差管理现状 ..................................................................................... 11 2.3.1 J 银行 A 分行净利差概况 ...................................................................................... 11 2.3.2 J 银行 A 分行净利差管理体系 .............................................................................. 12 2.4 本章小结 ........................................................................................................................ 12 第三章 J 银行 A分行利差管理诊断......................................................................................15 3.1 J 银行 A 分行利差水平分析 ......................................................................................... 15 3.1.1 J 银行 A 分行净利差与同业比较分析 .................................................................. 15 3.1.2 竞争对手.................................................................................................................. 17 3.1.3 计息负债成本率分析.............................................................................................. 18 3.1.4 生息资产收益率分析.............................................................................................. 20 3.2 J 银行 A 分行利差管理问卷调查.................................................................................. 22 3.2.1 调查问卷的设计...................................................................................................... 22 3.2.2 调查问卷的实施...................................................................................................... 22V 3.2.3 调查结果分析.......................................................................................................... 22 3.3 J 银行 A 行利差管理存在问题 ..................................................................................... 25 3.4 本章小结 ........................................................................................................................ 29 第四章 J 银行 A分行利差管理优化方案..............................................................................31 4.1 负债方面优化方案......................................................................................................... 31 4.1.1 提升低成本负债...................................................................................................... 31 4.1.2 优化存款客户结构.................................................................................................. 31 4.1.3 降低期限错配程度.................................................................................................. 32 4.2 资产方面优化方案 ........................................................................................................ 32 4.2.1 调整个贷产品结构.................................................................................................. 32 4.2.2 释放非生息资产额度.............................................................................................. 33 4.2.3 加大中小企业贷款.................................................................................................. 33 4.3 配套政策方面优化方案................................................................................................ 33 4.3.1 完善考核激励约束动态机制.................................................................................. 33 4.3.2 将利差管理落实到客户经理绩效管理中.............................................................. 34 4.3.3 强化队伍建设.......................................................................................................... 34 4.3.4 加大系统及数据支持.............................................................................................. 34 4.4 产品方面优化方案 ........................................................................................................ 35 4.4.1 加大产品开发.......................................................................................................... 35 4.4.2 加快收入转型.......................................................................................................... 36 4.5 本章小结 ........................................................................................................................ 36 结论..........................................................................................................................................37