1 摘要 随着利率市场化深入，商业银行传统公司业务面临着息差收窄的压力，同时互 联网金融创新也造成了商业银行客户的一定流失。面对内外部竞争压力，在经济下 行周期中，作为商业银行内部支柱型的对公业务，也面临严峻的挑战，而交易银行 业务具有弱周期性特征，其收入较为稳定、客户黏性高、低风险资产占用、基于真 实贸易背景且不良率低，被越来越多商业银行提到了更高的战略层面，各类商业银 行均围绕交易银行开始变革公司银行业务。合理的评估交易银行业务贡献，验证交 易银行发展方向和推动模式，进而研究交易银行对公司银行财务效率的提升策略， 是本文研究内容和创新方向。 本文基于评估交易银行业务贡献出发考虑，通过分析交易银行业务特点及商业 银行效率理论，并鉴于商业银行利润的多源性，如对公业务收入、零售业务收入、 同业金融市场收入、各项成本、不良等因素均对银行利润有较大影响，因此直接分 析交易银行业务对银行整体财务效率，会呈现非显著性。基于交易银行业务属于公 司业务板块范畴，考虑构建公司银行业务分部财务效率指标。构建公司银行业务分 部财务效率指标评价时，参考了银行整体财务效率评价指标体系，选取并确定公司 业务的财务效率指标。然后深挖交易银行业务对公司业务板块的贡献逻辑，基于交 易银行对公司业务负债成本、不良率、资本耗用等多方面分析，得出了交易银行业 务对提升公司银行分部财务效率的逻辑基础，并以某城商行多个实际案例进行了分 析证明。案例分析中通过选取了银行不同行业的典型交易银行综合服务案例，对比 了传统业务下与交易银行模式下不同的收益，证明业务逻辑分析的正确性。 基于分部财务效率指标构建及具体案例实证后，本文认为交易银行业务对商业 银行公司业务财务效率提升存在着明显的效果，对如何推动交易银行发展，提升公 司业务财务效率，本文充分论证了需在战略定位、市场方向、客户群体、组织架构、 业务流程、线上化推进程度、金融科技营运、产品开发和运营能力等多个方面构建 “以客户为中心”的经营体系，能力提升，为交易银行发展提供参考策略，从而提 升交易银行业务在整个公司银行板块中的占比，进而提升商业银行公司业务的财务 效率。 关键词：交易银行；财务效率；案例分析；提升策略 Abstract I Abstract With the deepening of interest rate marketization, the traditional corporate business of commercial banks is facing the pressure of narrowing interest spreads. at the same time, Internet financial innovation has also caused a certain loss of commercial bank customers. In the face of the pressure of internal and external competition, in the economic downward cycle, the public business, as the internal pillar of commercial banks, is also faced with severe challenges, while the trading banking business has the characteristics of weak periodicity, its relatively stable income, high customer stickiness, low risk asset occupation, based on the real trade background and low defect rate, etc., have been raised to a higher strategic level by more and more commercial banks. All kinds of commercial banks begin to reform the corporate banking business around the transaction bank. How to reasonably evaluate the business contribution of transaction banks and verify the development direction and promotion model of transaction banks are the research content and innovation direction of this paper. In this paper, based on the evaluation of the contribution of transaction banking business, through the analysis of the characteristics of transaction banking business and the efficiency theory of commercial banks, and in view of the multiple sources of commercial bank profits, such as public business income, retail business income, interbank financial market income, various costs, bad and other factors have a great impact on bank profits, so a direct analysis of transaction banking business on the overall financial efficiency of banks, it will be non-significant. Based on the fact that the transaction banking business belongs to the large category of the company's business sector, consider constructing the financial efficiency index of the company's banking segment. When constructing the financial efficiency index evaluation of the banking segment of the company, we refer to the overall financial efficiency evaluation index system of the bank, and select and determine the financial efficiency index of the public business. Then dig deeply into the contribution logic of the transaction banking business to the company's business plate, and based on the analysis of the transaction bank's debt cost, defect rate, capital consumption and other aspects, this paper obtains the logical basis of the transaction banking business to improve the financial efficiency of the bank segment of the company, and analyzes and proves it with several actual cases of a city commercial bank. In the case study, by selecting the typical comprehensive service cases of transaction banks in different industries, we compare the different returns under the traditional business and the transaction bank model, and prove the correctness of the business logic analysis. Based on the construction of the financial efficiency index of the segment and the II demonstration of specific cases, this paper thinks that the transaction banking business has an obvious effect on the improvement of the financial efficiency of commercial banks, and on how to promote the development of transaction banks and improve the financial efficiency of corporate business. This paper fully demonstrates the need to build a "customer-centered" management system in many aspects, such as strategic positioning, market direction, customer group, organizational structure, business process, degree of online promotion, financial technology operation, product development and operation capability. the ability is enhanced to provide a reference strategy for the development of trading banks, so as to increase the proportion of trading banking business in the whole banking sector of the company. And then improve the financial efficiency of the business of commercial banks. Key words: Transaction banking; Financial Efficiency of Corprate banking part; Cases analysis;Promotion strategy 交易银行对商业银行公司业务财务效率提升策略研究 1 目 录 导 论 ·· 1 一、选题背景与研究意义 ········ 1 二、相关领域研究现状 ··········· 2 三、研究思路和方法 ·············· 4 四、本文的创新或前瞻性研究 ·· 7 第一章 相关概念与理论基础 ········ 8 第一节 交易银行概念与特征 ····· 8 一、交易银行的起源与概念 ····· 8 二、交易银行的特征 ············ 10 三、交易银行的发展现状 ······ 11 第二节 商业银行财务效率的概念界定 ········· 13 一、财务效率的理论基础 ······ 13 二、商业银行财务效率指标概述 ··············· 15 第三节 商业银行对公财务效率指标的构建 ··· 17 一、银行分部财务效率评价的必要性 ········· 17 二、分部财务效率指标构建思路 ··············· 18 三、银行对公财务效率指标的构建 ············ 18 第二章 交易银行对公司业务财务效率的影响 ····· 20 第一节 交易银行业务对公司负债的影响 ······ 20 一、银行公司存款的动因及来源 ··············· 20 二、交易银行业务的存款来源 21 三、交易银行对公司负债成本有降低作用 ··· 22 第二节 交易银行业务对不良率的影响 ········· 22 一、交易银行业务基于真实贸易背景 ········· 22 二、交易银行业务具有严格的风险缓释措施 23 三、交易银行可有效降低公司业务不良率 ··· 23 第三节 交易银行对公司业务资本耗用的影响 24 一、商业银行监管资本的约束 24 二、交易银行业务相关风险加权资产耗用 ··· 24 三、交易银行业务可提升资本使用效率 ······ 25 目录 2 第四节 交易银行提升公司业务财务效率的作用机理 ········· 26 一、公司银行业务财务指标分析 ··············· 26 二、交易银行业务核心优势为风险资产占用低 ··············· 27 第三章 交易银行提升公司业务财务效率的案例分析 ·············· 29 第一节 电煤行业交易银行解决方案 ············ 29 一、电煤行业案例背景介绍 ··· 29 二、服务方案内容 ··············· 31 三、业务量与效益分析 ········· 33 四、案例小结 ··· 35 第二节 建筑行业典型案例 ······ 35 一、业务背景 ··· 35 二、解决方案 ··· 36 三、业务优势 ··· 37 四、财务效率分析 ··············· 38 第三节 案例经验总结及未来展望 ···············