The State-Owned Commercial Bank Fixed Assets Management

The development of state-owned commercial banks directly affect China’s economic development, and which is the important guarantee for economic development. With the successful reform in joint-stock system and listing of four state-owned commercial banks, that is, China Construction Bank, China Bank, Industrial and Commercial Band of China, Agricultural Bank of China, the structure of banking industry is undergoing a profound and historic change. Different from the original large state-owned banks occupying the main body status, it has sprung a new phenomenon. Now the bank industry is dominant by large state-owned banks and other commercial banks, foreign banks coexist with it. This is a diversity situation. Facing the fierce competition, the state-owned commercial bank managers aware of the traditional business philosophy has not been able to enhance the core competitiveness of banks. Only by developing low economic capital and high yield of product energetically, can we create a new road of intermediary business innovation and new product which implement fine management mode for the development of state-owned commercial banks.Fixed assets management plays an important part in cost management, which is worthy of attention and study. Based on the state-owned commercial bank management system, this article introduces the fixed assets of Commercial Bank, basic concept of fixed assets management, the current situation of state-owned commercial bank and difference from other industry fixed assets management. Meanwhile, the article analyses the existing main problems in the state-owned commercial bank in the management of fixed assets, such as the improvement of management level of personnel management, the appropriate increase groom strength, the inconsistent problem of accounting of fixed assets accounts. There is no strict formality in check inventory, and also exists some idle assets. Therefore, we should further standardize leasing, rental property management. At the same time, this paper uses the application of principal-agent theory, efficiency theory, the theory of internal control, relys on enterprise accounting guidelines, and draws lessons from the domestic and international scholars on fixed assets management research results. In the article, the author analyses the problems of the state-owned commercial banks.Based on the analysis of the fixed assets management of state-owned commercial banks, the author puts forward that state-owned commercial banks management of fixed assets should depend on full life management theory, create suitable system for the development of state-owned commercial banks of the fixed assets management, and design optimal incentive and restraint mechanisms, using the principal-agent theory, the theory of internal control, efficiency theory, which can be used as the bank’s business development support. Fixed assets management system need strengthen the day-to-day investment management, purchase management, allocation management, rent management, lease management and process management. It also needs to establish strong assessment and incentive mechanism, information disclosure mechanism.