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Pomiar konsekwencji finansowych działalności banku centralnego

Author

Listed:
  • Cezary Kochalski

    (Uniwersytet Ekonomiczny w Poznaniu)

  • Krzysztof Kruszewski

    (Narodowy Bank Polski)

  • Mikołaj Szadkowski

    (Narodowy Bank Polski, Szkoła Główna Handlowa w Warszawie)

Abstract

Artykuł jest poświęcony rozpoznaniu możliwości wykorzystania narzędzi analizy finansowej do pomiaru konsekwencji finansowych działalności banku centralnego. Celem artykułu jest opracowanie zestawu wskaźników do oceny sytuacji finansowej banku centralnego, przy wykorzystaniu powiązania sytuacji majątkowej i kapitałowej oraz wyniku finansowego z pełnionymi przez bank centralny funkcjami lub wiązkami (kombinacjami) funkcji. Na podstawie zaproponowanego modelu bilansu banku centralnego przedstawiono funkcje, jakie bank centralny może pełnić, a także to, w jaki sposób wpływają one na jego sytuację majątkową i kapitałową oraz wynik finansowy. Opracowany zestaw wskaźników finansowych może być użytecznym narzędziem do identyfikacji konsekwencji finansowych działań podejmowanych przez bank centralny w badanym okresie z punktu widzenia jego sytuacji majątkowej i kapitałowej oraz wykazanego wyniku finansowego. Może także służyć do przeprowadzania analiz porównawczych sytuacji finansowej rozpatrywanych banków centralnych w badanym okresie. Metodą zastosowaną w artykule jest zestawienie twierdzeń i związanych z nimi pojęć z zakresu analizy konsekwencji finansowych działalności współczesnych banków centralnych, a następnie ich synteza pod kątem oceny zasadności posługiwania się wyodrębnionymi wskaźnikami finansowymi.

Suggested Citation

  • Cezary Kochalski & Krzysztof Kruszewski & Mikołaj Szadkowski, 2024. "Pomiar konsekwencji finansowych działalności banku centralnego," Bank i Kredyt, Narodowy Bank Polski, vol. 55(5), pages 551-574.
  • Handle: RePEc:nbp:nbpbik:v:55:y:2024:i:5:p:551-574
    as

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    References listed on IDEAS

    as
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    Keywords

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    JEL classification:

    • E58 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Central Banks and Their Policies
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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