我国上市银行会计信息系统绩效评价研究

发布时间：2018-04-15 10:38

本文选题：上市银行 + 会计信息系统　；参考：《山西财经大学》2012年硕士论文

【摘要】：我国上市银行会计信息系统是银行信息系统中的重要组成部分，会计信息系统的绩效直接影响着整个商业银行的经营成果，因此，我们有必要对我国上市银行的会计信息系统进行绩效评价。本论文首先介绍了在信息技术的推动下为了提高银行经营效益，，我国上市银行做出的种种努力，同时指出其绩效评价研究的滞后性。其次介绍了我国上市银行会计信息系统的组成、现状以及绩效评价体系的相关理论。再次从我国上市银行的角度出发，分析影响其会计信息系统的四大方面，针对各个方面进行逐个分析其影响因素，这为后面评价体系的建立做了准备。本文通过介绍现有的评价体系和评价方法，我们可以从中选择适当的体系和方法构建评价模型。文章以招商银行为例，对其会计信息系统进行了绩效评价并对研究成果进行了检验。最后，总结全文，指出本论文的创新之处和有待改进的地方。
[Abstract]:The accounting information system of listed banks in China is an important part of the bank information system. The performance of the accounting information system has a direct impact on the business results of the whole commercial bank.It is necessary for us to evaluate the performance of accounting information system of listed banks in China.This paper first introduces the efforts made by the listed banks in China to improve the efficiency of the banks under the promotion of information technology, and points out the lag of the research on the performance evaluation of the listed banks.Secondly, it introduces the composition, current situation and relevant theories of the performance evaluation system of listed banks in China.From the point of view of China's listed banks, this paper analyzes the four major aspects of accounting information system, and analyzes the influencing factors one by one for each aspect, which makes preparation for the establishment of the latter evaluation system.By introducing the existing evaluation system and evaluation method, we can choose the appropriate system and method to construct the evaluation model.Taking China Merchants Bank as an example, this paper evaluates the performance of its accounting information system and tests the research results.Finally, this paper summarizes the full text, points out the innovation of this paper and the place that needs to be improved.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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