A银行管理会计应用中存在的问题与对策

发布时间：2018-11-04 15:22

【摘要】：随着我国金融体制改革的深入,金融市场开放和金融竞争的加剧,如何运用管理会计的方法来进行银行的资金管理、成本核算、风险控制、盈利分析、业绩评价等内部管理,转换经营机制,提高银行价值创造能力和竞争力已成为我国商业银行的当务之急。我国商业银行从2000年左右开始开展管理会计方法的一些片断性的应用和实践,取得了一定的成绩也积累了一定的经验,但是,由于我国银行业经营架构、模式等与在西方银行的不同,管理会计方法不能照搬照抄,真正建立起管理会计体系,在实践中将其应用到盈利分析、产品定价、绩效考核的银行少之又少。管理会计方法国内商业银行落地生根的“本土化”过程还很漫长。本文从管理会计的概念、管理会计的基本理论、研究方法、主要内容等方面着手,借鉴西方商业银行管理会计的应用经验,以A银行为范本,从该行管理会计应用现状出发,力求结合我国商业银行实际,重在发现和揭示我国商业银行管理会计运用中战略规划、信息系统建设、成本分摊、内部计价、绩效考核等方面的问题,由表及里,比较详细地分析了这些问题产生的体制、机制、观念、队伍等方面的根本性原因,提出了一些针对性的意见和建议,期望引发有关方面的思考。另外,本文也试图在银行成本核算体系建设和成本控制、管理会计信息系统建设、部门责任制落实和绩效考核的应用等方面有所创新,以期能给国内商业银行管理会计实务提出一些思路。
[Abstract]:With the deepening of China's financial system reform, the opening of the financial market and the intensification of financial competition, how to use the method of management accounting to manage bank funds, cost accounting, risk control, profit analysis, performance evaluation and other internal management, It is urgent for our commercial banks to change the management mechanism and improve their ability of value creation and competitiveness. Since the year 2000, the commercial banks of our country have started to carry out some piecemeal application and practice of the management accounting method, and have obtained certain achievements and accumulated certain experience. However, because of the management structure of our banking industry, Different from the western banks, the management accounting method can not be copied, and the management accounting system is really established. In practice, few banks apply it to profit analysis, product pricing and performance appraisal. The process of localization of domestic commercial banks is still very long. This paper starts with the concept of management accounting, the basic theory, research method and main content of management accounting, and draws lessons from the application experience of western commercial banks' management accounting, taking Bank A as the model, starting from the current situation of the application of management accounting in this bank. According to the actual situation of commercial banks in China, it is important to discover and reveal the problems in the application of management accounting in China, such as strategic planning, information system construction, cost sharing, internal pricing, performance evaluation, etc. This paper analyzes in detail the fundamental causes of these problems, such as system, mechanism, concept, team and so on, and puts forward some pertinent opinions and suggestions in the hope of arousing the thinking of relevant parties. In addition, this paper also tries to innovate in the construction and cost control of bank cost accounting system, the construction of management accounting information system, the implementation of departmental responsibility system and the application of performance appraisal. In order to give domestic commercial banks management accounting practice to put forward some ideas.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42

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