Abstract: This paper, aiming at learning from foreign community banks and improving Chinese banks services and efficiency to community and small business and exploring the feasibility of Chinese community banks, establishes a dynamic breakeven model to evaluate community banks benefits and financial feasibility. The current benefits model comes from the depositloan interest variance, which is weakened by changes in interest market. Banks cost is increasing. This situation impacts community banks balance variance trend. This paper presents suggestions on how resources should be allocated on community banks. It is of financial feasibility for China to set up community banks, which is also an innovation and optimization of the existing financial systems. An influence of interest marketing and added cost on community banks operation of a minimum deposit is acceptable. Adding noninterest income is the direction to increase the resources allocation efficiency of community banks.

Key words: community bank, resources allocation, dynamic breakeven analysis, financial feasibility

摘要： 为了更好地借鉴国外社区银行发展经验，提高新常态下我国金融行业对社区和中小企业的服务能力和效率，探索我国社区银行这一新兴业态发展的可行性。在简要回顾国外社区银行发展过程的基础上，构建和优化社区银行网点效益的动态盈亏平衡分析模型，分析社区银行机构生存和发展在财务上的可行性，讨论当前利率市场化带来的存贷差盈利模式的弱化以及银行成本增加等不同情形对社区银行盈亏平衡点变化趋势的影响，最后提出了配置社区银行资源的具体操作建议和设想。在我国配置社区银行机构资源在财务上是可行的，是对现有金融体系的创新和优化；利率市场化和成本增加对社区银行最低保本存款量即经营的影响是可以接受的，增加非利息收入占比是利率市场化条件下社区银行机构提高资源配置效率的前进方向。

关键词: 社区银行, 资源配置, 动态盈亏平衡分析, 财务可行性