国有商业银行在管理会计变革中的“西学东渐”与外资的知识传授

发布时间：2018-07-28 12:25

【摘要】：本文引入吸收能力理论,分析外资与国有商业银行之间的管理知识传授特征、传授内容对中方管理会计变革产生的影响。基于研究假说开展的问卷调查与统计分析表明,国有商业银行与外资围绕显性知识的传授和吸收取得了明显效果,促成了中方在风险管理、信息技术、经营模式等方面实现了改进。但是,受到知识属性及传授者意愿的制约,中外双方难以就关乎企业竞争能力的隐性知识进行分享。这意味着中资银行或者整个国有企业群体都面临一个共同的挑战,即简单模仿外资的管理会计工具或方法,不能快速实现管理能力的提升。所以,研究需要深入到企业内部机构开展调查,以"看透"公开披露的有效性,才能够系统评估中国商业银行的管理变革效果及其影响因素。
[Abstract]:This paper introduces the theory of absorptive capacity to analyze the characteristics of managerial knowledge imparting between foreign capital and state-owned commercial banks, and the influence of the content of imparting on the reform of Chinese management accounting. The questionnaire survey and statistical analysis based on the research hypothesis show that the state-owned commercial banks and foreign capital have achieved obvious results in the transfer and absorption of explicit knowledge, which has contributed to the Chinese side in risk management and information technology. Business model and other aspects have been improved. However, it is difficult for both Chinese and foreign parties to share tacit knowledge which is related to the competitive ability of enterprises. This means that Chinese banks or the whole group of state-owned enterprises are faced with a common challenge, that is, simple imitation of foreign capital management accounting tools or methods, can not quickly achieve the improvement of management ability. Therefore, the research needs to carry out the investigation deeply into the enterprise internal organization, in order to "see through" the validity of the public disclosure, can the management reform effect and its influence factor of the Chinese commercial bank be evaluated systematically.
【作者单位】：中国人民大学商学院;对外经济贸易大学国际商学院;
【基金】：国家自然科学基金面上项目(71272042)和青年项目(71302155) 北京高等学校青年英才计划
【分类号】：F234.3;F832.33

【参考文献】