HC银行会计业务流程再造研究

发布时间：2018-03-19 21:48

本文选题：银行会计业务流程　切入点：流程再造　出处：《湖南大学》2012年硕士论文　论文类型：学位论文

【摘要】：随着全球经济一体化进程的推进、信息技术的迅速发展和广泛运用，人类社会步入了新经济时代。新经济在给金融领域带来新的发展契机的同时，也对商业银行提出了更加严峻的挑战——客户需求日趋多样化、个性化，银行竞争日趋激烈，以及信息技术的日新月异等。本文通过研究发现，我国商业银行应打破陈旧过时的经营管理理念，积极引入并实施西方先进的银行流程再造工程，建立以客户为主导、以流程为中心的经营管理模式。本文首先论述了银行业务流程再造的背景和研究意义，并对银行会计业务流程再造理论以及风险管理理论进行了综述。接着描述了HC银行的会计业务流程的现状，分析了流程中存在的问题，并对会计业务流程再造的必要性和可行性进行了详细的阐述。然后结合会计业务流程的内容，针对该分行会计业务处理流程、会计核算体系、会计组织体系、会计客户关系管理体系以及会计管理控制体系存在的问题进行会计业务流程再造方案设计的研究。最后，本文对会计业务流程再造的预期效果进行了分析，，同时也对流程再造方案实施后的风险及风险控制的措施进行了探讨。本文以HC银行为研究对象，对银行会计业务流程再造这一变革现象进行了分析研究，尝试着建立关于会计业务流程再造的一个比较完整的分析体系，以解决现有会计业务流程中无法满足客户需求以及银行自身发展的问题，为我国商业银行构建流程银行进而提高银行经营管理效率与效益提供理论和实践上的借鉴。
[Abstract]:With the globalization of world economy, the rapid development of information technology and widely used, human society has entered a new economic era. The new economy brings new development opportunity for the financial sector to the commercial bank at the same time, also presented a more serious challenge: customer demand increasingly diversified, personalized, banking competition is becoming increasingly fierce, and the information technology change rapidly. This paper found that China's commercial banks should break the outdated management philosophy, and actively introduce and implement the project of West Bank process reengineering advanced, build customer-oriented, process centric management model.
This paper first discusses the background of bank business process reengineering and the significance of the research, and the bank accounting business process reengineering theory and risk management theory are reviewed. Then describes the status of HC bank accounting business process, analyzes the existed problems in the process, the necessity and feasibility of accounting business process reengineering of in detail. Then combined with the accounting business process, to process the branch of business accounting, accounting system, accounting system, accounting system and customer relationship management problems of system of management accounting and control scheme of the accounting business process reengineering. Finally, this paper analyzes the expected effect of the accounting business process at the same time of reengineering, process reengineering risk after the implementation of the scheme and measures of risk control are discussed.
This paper takes HC bank as the research object of accounting business process reengineering of the bank this change has been studied, trying to establish a relatively complete system of analysis on accounting business process reengineering, to solve the existing accounting business process can not meet the needs of customers and the bank's own development problems, for the commercial banks of China the process of bank and improve the bank management efficiency and benefits of providing theoretical and practical reference.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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