我国商业银行在流程管理下的管理会计工具整合应用研究

发布时间：2018-01-03 02:40

本文关键词：我国商业银行在流程管理下的管理会计工具整合应用研究　出处：《首都经济贸易大学》2012年硕士论文　论文类型：学位论文

【摘要】：在世界经济全球化的背景下，银行业的经营环境不断变化，竞争也日趋激烈。为了在激烈的竞争环境中立于不败之地，银行业纷纷建设流程银行模式以及采取各种管理会计方法来加强内部管理。然而，在我国，流程银行起步较晚，尚未取得显著成果，对于管理会计工具整合的研究还没有成型的理论框架，银行业实践应用中过于强调管理会计工具的核心性，而导致各种管理会计工具之间缺乏逻辑兼容性，不利于管理会计功能的发挥。流程银行是对过去经营管理流程的彻底扬弃，而不是一般性的修补和改良，它需要将以技术、产品或领导者为中心的经营观念，转变为以顾客为中心；需要创造性地应用信息技术建立统一的信息共享平台，规划、设计、开发新的信息系统；需要打破传统金字塔型的组织结构，通过规模调整、职能转变使企业的组织形式向扁平化、精益化、网络化的形式发展，这种流程再造是银行脱胎换骨、重获新生式的革命。本文以流程银行为基础，构建管理会计工具整合框架，通过整合框架将目前主流的管理会计工具有机结合于银行业的流程管理中，以战略地图、预算管理、平衡计分卡、经济增加值和作业成本法为媒介促进了长期战略目标与短期财务、非财务目标的对接，也将进一步优化我国流程银行的经营模式，将战略目标与预算、绩效评价连接起来，保证了银行战略的有效执行。文章最后总结了我国在流程银行中应用管理会计工具整合过程中常出现的问题，并提出对应的解决方案。期待本文的相关成果或结论能为国内流程银行管理会计工具的应用提供借鉴，，并促进我国管理会计工具整合在理论和实践方面的发展。
[Abstract]:Under the background of the globalization of the world economy, the operating environment of the banking industry is constantly changing and the competition is becoming increasingly fierce. In order to be invincible in the fierce competitive environment. The banking industry has constructed the process banking model and adopted various management accounting methods to strengthen internal management. However, in China, process banking started late and has not yet achieved significant results. The research on the integration of management accounting tools has not yet formed a theoretical framework, banking practice too much emphasis on the core of management accounting tools, resulting in a lack of logical compatibility between various management accounting tools. It is not good for the function of management accounting. The process bank is the complete sublation of the past management process, rather than the general repair and improvement. It needs to change the management concept centered on technology, product or leader into a customer-centered one. It is necessary to creatively use information technology to set up a unified information sharing platform, to plan, design and develop new information systems. Need to break the traditional pyramid organizational structure, through the scale adjustment, the function change to the flat, lean, network development of the organizational form of enterprises, this process reengineering is the transformation of banks. To regain a new revolution. Based on the process bank, this paper constructs the integrated framework of management accounting tools. Through the integration framework, the current mainstream management accounting tools are organically integrated into the process management of the banking industry, with strategic maps and budget management. Balanced scorecard, economic added value and activity-based costing act as the medium to promote the long-term strategic objectives and short-term financial, non-financial objectives, and will further optimize the business model of China's process banks. Strategic objectives, budget and performance evaluation are linked to ensure the effective implementation of bank strategy. Finally, the paper summarizes the problems in the process of integration of management accounting tools in the process of application in the process of banking in China. It is expected that the relevant results or conclusions of this paper can provide reference for the application of management accounting tools in domestic process banks and promote the development of management accounting tools integration in theory and practice in China.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F234.3

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