Assets: refers to bank loans and investments. Loans include short-term, medium-term and long-term loans, credit loans, secured loans and entrusted loans. Investment includes enterprise securities investment, government securities investment and local government securities investment.

Liabilities: refer to the Bank's own capital, deposit liabilities, interbank loans, central bank loans, issuance of financial securities, etc.

Among them, the bank's fixed assets and operating reserve cannot participate in the flow, and the operating reserve is the basis for maintaining the minimum operation of the bank and cannot be moved. The profit of a bank mainly depends on the part of its assets and liabilities that can earn interest, that is, the difference between high-interest cash, portfolio investment and low-interest savings. Therefore, the analysis of asset-liability structure is to analyze these valuable and current assets and liabilities.

2.2 Benefit analysis

Efficiency is the most important operating index of banks. Traditionally, banks record their income through accounting. Even now, the computer management system is only used to computerize the manual recording process, and it does not really solve the linkage relationship between assets and liabilities from the perspective of the system, and does not consider the impact of asset-liability structure on efficiency.

Therefore, benefit analysis is to quantitatively show the daily, monthly, quarterly and annual bank profits or losses to bank managers in the form of data by establishing mathematical models related to assets and liabilities, so that managers can know fairly well in the decision-making process and avoid decision-making mistakes.

Benefit analysis is to determine the present value of bank investment income, financing cost and profit through cash discount rate, reflecting the quantitative relationship between bank income, cost and profit and total assets, asset structure, total liabilities and debt structure.

2.3 liquidity analysis

The operators of commercial banks are concerned about liquidity, which is the ability to raise and use bank funds and realize assets quickly without loss. The quality of liquidity can prove to the market that banks are safe and have the ability to repay debts, which can avoid the losses caused by selling assets and reduce the risk premium that must be borne by purchasing funds.

Here, we use "asset weighted average maturity date" to represent the use of assets and "liability weighted average maturity date" to represent the use of liabilities, and then use the ratio of "asset weighted average maturity date" to "liability weighted average maturity date" to represent the flow relationship between assets and liabilities, which is defined as "asset-liability average flow ratio" and denoted by D, reflecting the symmetrical relationship between the investment period of assets and the repayment period of liabilities.

D> 1 indicates that assets are underutilized, and banks can extend the service life of assets.

D< 1 indicates that the service life of assets exceeds the period of liabilities, and banks should reduce long-term assets or increase long-term liabilities.

D= 1 indicates that the investment period and the repayment period of liabilities are basically symmetrical.

2.4 security analysis

Security refers to how commercial banks avoid operational risks and ensure the safety of assets. The operational risks of commercial banks include many aspects. What is pointed out here is the dynamic speculative risk, which is closely related to the bank interest rate. When the interest rate changes, the bank may have a loss or a profit, and the result is difficult to estimate, but this risk can be avoided. By adjusting the structure of assets and liabilities, we can manage and control the interest rate risk of banks, so that bank managers can take the initiative in the face of interest rate risk.

2.5 Asset-liability structure analysis

The efficiency, liquidity and security of the above analysis are only the evaluation of the current system, and we can understand the current operating state of the bank through the evaluation. If the state is good, what is the best? If the state is not good, where is it bad and how to improve it? This requires optimizing the asset-liability structure of commercial banks.

In order to achieve the three goals of efficiency, safety and liquidity optimization, an asset-liability structure optimization model can be established by reconfiguring its assets and liabilities. However, considering that efficiency, security and liquidity are three contradictory and conflicting objectives in bank operation, it is impossible and unrealistic to ensure that the three objectives are optimized at the same time. By establishing the mathematical model of multi-objective programming, the approximate optimal solution is found in the set of non-inferior solutions, and the optimal allocation scheme of assets and liabilities is given, which provides a reliable basis for the managers of commercial banks to make decisions.