本文關鍵詞：我國商業(yè)銀行在流程管理下的管理會計工具整合應用研究　出處：《首都經(jīng)濟貿(mào)易大學》2012年碩士論文　論文類型：學位論文

  更多相關文章： 流程銀行 管理會計工具 整合

【摘要】：在世界經(jīng)濟全球化的背景下，銀行業(yè)的經(jīng)營環(huán)境不斷變化，競爭也日趨激烈。為了在激烈的競爭環(huán)境中立于不敗之地，銀行業(yè)紛紛建設流程銀行模式以及采取各種管理會計方法來加強內(nèi)部管理。然而，在我國，流程銀行起步較晚，尚未取得顯著成果，對于管理會計工具整合的研究還沒有成型的理論框架，銀行業(yè)實踐應用中過于強調(diào)管理會計工具的核心性，而導致各種管理會計工具之間缺乏邏輯兼容性，不利于管理會計功能的發(fā)揮。 流程銀行是對過去經(jīng)營管理流程的徹底揚棄，而不是一般性的修補和改良，它需要將以技術、產(chǎn)品或領導者為中心的經(jīng)營觀念，轉(zhuǎn)變?yōu)橐灶櫩蜑橹行模恍枰獎?chuàng)造性地應用信息技術建立統(tǒng)一的信息共享平臺，規(guī)劃、設計、開發(fā)新的信息系統(tǒng)；需要打破傳統(tǒng)金字塔型的組織結構，通過規(guī)模調(diào)整、職能轉(zhuǎn)變使企業(yè)的組織形式向扁平化、精益化、網(wǎng)絡化的形式發(fā)展，這種流程再造是銀行脫胎換骨、重獲新生式的革命。 本文以流程銀行為基礎，構建管理會計工具整合框架，通過整合框架將目前主流的管理會計工具有機結合于銀行業(yè)的流程管理中，以戰(zhàn)略地圖、預算管理、平衡計分卡、經(jīng)濟增加值和作業(yè)成本法為媒介促進了長期戰(zhàn)略目標與短期財務、非財務目標的對接，也將進一步優(yōu)化我國流程銀行的經(jīng)營模式，將戰(zhàn)略目標與預算、績效評價連接起來，保證了銀行戰(zhàn)略的有效執(zhí)行。 文章最后總結了我國在流程銀行中應用管理會計工具整合過程中常出現(xiàn)的問題，并提出對應的解決方案。期待本文的相關成果或結論能為國內(nèi)流程銀行管理會計工具的應用提供借鑒，，并促進我國管理會計工具整合在理論和實踐方面的發(fā)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.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F830.42;F234.3

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