随着我国金融体制改革的不断深入,我国专业银行向国有商业银行转轨已日渐完成,国有商业银行的业务手段,经营方式以及内部管理日臻完善,历史形成的只注重资产负债管理,依赖资产负债利差创造效益的观念逐步被资产、负债、中间业务共创效益的观念所代替, With the continuous deepening of the reform of China’s financial system, the transition of our country’s specialized banks to state-owned commercial banks has been gradually completed. The business methods, management methods and internal management of the state-owned commercial banks are improving day by day. Historically, the focus has been on asset and liability management, on the assets and liabilities The concept of poor profitability is gradually replaced by the notion of assets, liabilities and intermediary businesses creating benefits together.