本文關(guān)鍵詞： 管理會計 銀行 責任中心 全面預(yù)算管理 績效管理　出處：《山東大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在國外,自從20世紀90年代以來,各大商業(yè)銀行紛紛進行了管理會計實踐應(yīng)用的建設(shè)與研究,各銀行均不約而同的成立了管理會計部門來專門研究管理會計在商業(yè)銀行的應(yīng)用,有效地提升了內(nèi)部的經(jīng)營管理水平。隨著我國金融體制改革的深入、加入WTO后國內(nèi)金融市場對外開放,我國金融市場競爭愈演愈烈。隨著大集團公司財務(wù)的改革和創(chuàng)新,很多公司都成立了專門的財務(wù)公司,導(dǎo)致銀行的定價權(quán)已經(jīng)逐步減弱。同時,阿里巴巴金融等互聯(lián)網(wǎng)金融的崛起,導(dǎo)致傳統(tǒng)意義上銀行靠存貸款利差盈利的經(jīng)營模式已經(jīng)逐漸不適應(yīng)目前的市場環(huán)境。如何利用管理會計的理論和方法來對銀行進行戰(zhàn)略導(dǎo)向的調(diào)整、管理理念的提高,進一步提升核心競爭力是目前銀行急需解決的問題。雖然管理會計理論已經(jīng)很成熟,但在實踐中應(yīng)用還不普遍。如何系統(tǒng)的運用管理會計理論開展銀行經(jīng)營活動,仍處于摸索階段。 本文主要結(jié)合管理會計的相關(guān)理論和方法,借鑒西方商業(yè)銀行管理會計的應(yīng)用經(jīng)驗,探討ZG銀行管理會計體系的搭建及應(yīng)用,力求結(jié)合國內(nèi)銀行目前實際需求,提出管理會計的應(yīng)用方案。即建設(shè)基本的責任中心體系,搭建好銀行實施管理會計體系建設(shè)的基石；然后對銀行業(yè)務(wù)的成本收入進行劃分、對銀行內(nèi)部FTP定價體系進行建設(shè),保證銀行內(nèi)部盈利的分析基礎(chǔ)；再通過對全面預(yù)算管理及績效管理的優(yōu)化,使得經(jīng)營者能夠做好銀行整個經(jīng)營活動的執(zhí)行、監(jiān)控及后評價,為銀行戰(zhàn)略目的的實施提供相應(yīng)的數(shù)據(jù)支持。通過管理會計體系的搭建,旨在幫助銀行提高內(nèi)部管理水平,使得我國商業(yè)銀行管理更加的標準化、精細化、國際化。
[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.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.33;F830.42

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