The Asset Structure Optimization Of The City Commercial Banks Based On The Financial Resoures

The city commercial banks, an important and special group in our country’s banking system and the third echelon of our country’s commercial banks, have emerged in recent years. Not only their total assets but also their asset scale has been increasing year by year in the process of mutual support and promotion with the local and regional economics and society. At present the city commercial banks have entered a crucial period. However, their development has been impacted and constrained by the asset structure increasingly prominently.Taking the city commercial banks as the research object, this thesis examines the current situation of their asset structure from the perspective of financial resources, analyses the existing problems, and then proposes the structure optimization strategy. The thesis uses a combination of theoretical research and empirical analysis.This thesis firstly carries on the theoretical construct. In this thesis, the theoretical contents on the asset structure optimization of the city commercial banks include the theory basis; the concept, characteristics and types of the asset structure; the concept of the asset structure optimization; the internal and external factors affecting the asset structure and its optimization; the principles of optimizing the structure; the measurement of the asset structure; the connotation of the financial resources; and the relationship between the financial resources and the asset structure. The city commercial banks’asset structure which the paper discusses is mainly the asset projects structure, so the article’s theory part also introduces the corresponding relationship between the city commercial banks’main asset business and its main asset items in their balance sheet.On the basis of theory building and elaboration, this paper selects15city commercial banks as samples, and sorts and processes their balance sheet and other financial information at the end of2012to study the static and dynamic state of the current city commercial banks’asset structure; additionally it analyzes the cases occurred in QiLu Bank and YanTai Bank, and reveals several major problems existing in the city commercial banks’asset structure from the perspective of financial resources. These problems are that in the asset structure, financial assets held under resale agreements have been growing rapidly and the risks accumulate; that "hollow" tendency of the asset structure is more obvious; that the available-for-sale financial assets have been increasing, but have not produced the gains from changes in fair value; that the defective financial management system has led to the decline in asset quality structure; and that the growth in the operational space of the asset structure optimization becomes slow.To deal with the problems, the thesis finally puts forward the strategy of the asset structure optimization still from the perspective of financial resources, including strengthening corporate governance and financial management system construction and paying more attention to the asset strategy; increasing the strength of servicing entity financial relations resources; making an attempt on credit asset securitization; increasing the financial entity resources of the right side of the balance sheet to create some space for optimizing.