ZG银行管理会计的应用研究

发布时间：2018-02-24 12:47

本文关键词： 管理会计银行责任中心全面预算管理绩效管理　出处：《山东大学》2014年硕士论文　论文类型：学位论文

【摘要】：在国外,自从20世纪90年代以来,各大商业银行纷纷进行了管理会计实践应用的建设与研究,各银行均不约而同的成立了管理会计部门来专门研究管理会计在商业银行的应用,有效地提升了内部的经营管理水平。随着我国金融体制改革的深入、加入WTO后国内金融市场对外开放,我国金融市场竞争愈演愈烈。随着大集团公司财务的改革和创新,很多公司都成立了专门的财务公司,导致银行的定价权已经逐步减弱。同时,阿里巴巴金融等互联网金融的崛起,导致传统意义上银行靠存贷款利差盈利的经营模式已经逐渐不适应目前的市场环境。如何利用管理会计的理论和方法来对银行进行战略导向的调整、管理理念的提高,进一步提升核心竞争力是目前银行急需解决的问题。虽然管理会计理论已经很成熟,但在实践中应用还不普遍。如何系统的运用管理会计理论开展银行经营活动,仍处于摸索阶段。本文主要结合管理会计的相关理论和方法,借鉴西方商业银行管理会计的应用经验,探讨ZG银行管理会计体系的搭建及应用,力求结合国内银行目前实际需求,提出管理会计的应用方案。即建设基本的责任中心体系,搭建好银行实施管理会计体系建设的基石；然后对银行业务的成本收入进行划分、对银行内部FTP定价体系进行建设,保证银行内部盈利的分析基础；再通过对全面预算管理及绩效管理的优化,使得经营者能够做好银行整个经营活动的执行、监控及后评价,为银行战略目的的实施提供相应的数据支持。通过管理会计体系的搭建,旨在帮助银行提高内部管理水平,使得我国商业银行管理更加的标准化、精细化、国际化。
[Abstract]:In foreign countries, since 1990s, each major commercial bank has carried on the management accounting practice application construction and the research one after another, each bank all happened to set up the management accounting department specially to study the management accounting application in the commercial bank. With the deepening of China's financial system reform, the opening up of the domestic financial market after China's entry into WTO, the fierce competition in our financial market, the financial reform and innovation of large group companies, Many companies have set up specialized financial companies, which have resulted in the gradual weakening of the pricing power of banks. At the same time, the rise of Internet finance, such as Alibaba Finance, As a result, the traditional management mode of banks based on the difference between deposit and loan interest rate has been gradually unable to adapt to the current market environment. How to use the theory and method of management accounting to adjust the strategic orientation of banks and improve the management concept, It is an urgent problem for banks to further improve their core competitiveness. Although the theory of management accounting is very mature, its application in practice is not universal. Still in the groping stage. This article mainly combines the related theories and methods of management accounting, draws lessons from the application experience of western commercial bank management accounting, probes into the construction and application of ZG bank management accounting system, and tries to combine the actual demand of domestic banks at present. This paper puts forward the application scheme of management accounting, that is, to construct the basic responsibility center system and the foundation stone of the bank's implementation of the management accounting system, and then to divide the cost and income of the bank's business, and to construct the internal FTP pricing system of the bank. To ensure the analysis basis of the bank's internal profit, and then to optimize the overall budget management and performance management, so that the operator can do a good job in the implementation, monitoring and post-evaluation of the bank's entire business activities. Through the construction of management accounting system, the purpose of this paper is to help banks improve the level of internal management and make the management of commercial banks more standardized, refined and international.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F830.42

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