【摘要】：隨著我國金融體制改革的深入,金融市場開放和金融競爭的加劇,如何運用管理會計的方法來進行銀行的資金管理、成本核算、風險控制、盈利分析、業(yè)績評價等內(nèi)部管理,轉(zhuǎn)換經(jīng)營機制,提高銀行價值創(chuàng)造能力和競爭力已成為我國商業(yè)銀行的當務之急。我國商業(yè)銀行從2000年左右開始開展管理會計方法的一些片斷性的應用和實踐,取得了一定的成績也積累了一定的經(jīng)驗,但是,由于我國銀行業(yè)經(jīng)營架構(gòu)、模式等與在西方銀行的不同,管理會計方法不能照搬照抄,真正建立起管理會計體系,在實踐中將其應用到盈利分析、產(chǎn)品定價、績效考核的銀行少之又少。管理會計方法國內(nèi)商業(yè)銀行落地生根的“本土化”過程還很漫長。 本文從管理會計的概念、管理會計的基本理論、研究方法、主要內(nèi)容等方面著手,借鑒西方商業(yè)銀行管理會計的應用經(jīng)驗,以A銀行為范本,從該行管理會計應用現(xiàn)狀出發(fā),力求結(jié)合我國商業(yè)銀行實際,重在發(fā)現(xiàn)和揭示我國商業(yè)銀行管理會計運用中戰(zhàn)略規(guī)劃、信息系統(tǒng)建設、成本分攤、內(nèi)部計價、績效考核等方面的問題,由表及里,比較詳細地分析了這些問題產(chǎn)生的體制、機制、觀念、隊伍等方面的根本性原因,提出了一些針對性的意見和建議,期望引發(fā)有關方面的思考。另外,本文也試圖在銀行成本核算體系建設和成本控制、管理會計信息系統(tǒng)建設、部門責任制落實和績效考核的應用等方面有所創(chuàng)新,以期能給國內(nèi)商業(yè)銀行管理會計實務提出一些思路。
[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.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F830.42

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