商业银行财务集中的管理框架与创新思路

发布时间：2018-04-15 06:07

本文选题：商业银行 + 财务集中　；参考：《金融论坛》2011年08期

【摘要】：商业银行财务集中有效解决了财务核算主体分散、监控管理不到位的问题,使财务信息核算质量提高,但是,其仍然存在以下隐忧:受管理环境的制约,财务集中的基础性定位、单一的核算职能与商业银行价值管理的发展要求存在差距,财务信息与商业银行预算管理、绩效评价等管理会计的相关性较弱。财务集中的创新应通过全面的成本控制来发挥财务资源配置的作用;以可靠的信息为基础,拓展财务信息关联性;以财务预算、绩效评价等管理会计工作为突破点,加强财务风险控制职能,将财务集中融入管理会计、内控管理等工作流程;采取财务人员轮训方式,借助财务集中培养后备人才。
[Abstract]:The financial centralization of commercial banks has effectively solved the problems of decentralized financial accounting subjects and inadequate monitoring and management, so as to improve the quality of financial information accounting. However, it still has the following hidden concerns: restricted by the management environment,The basic orientation of financial centralization is that there is a gap between the single accounting function and the development requirement of commercial bank value management, and the correlation between financial information and commercial bank budget management, performance evaluation and other management accounting is weak.The innovation of financial centralization should play the role of financial resources allocation through comprehensive cost control, expand the relevance of financial information on the basis of reliable information, take financial budget, performance evaluation and other management accounting work as the breakthrough point.Strengthen the function of financial risk control, integrate financial centralization into management accounting, internal control management and other work processes, adopt the method of rotation training of financial personnel, train reserve talents by means of financial centralization.
【作者单位】：东北财经大学会计学院;中国工商银行广东省分行营业部;
【分类号】：F830.42

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