摘要
本论文的研究目的在于归纳商业银行管理会计信息系统建设、实施和推广过程中遇到的问题及阻力,深度分析影响因素,总结经验教训,寻找未来管理会计信息系统建设的突破点。在经营管理理念不断提升、数据信息质量不断提高及企业组织架构不断优化的经济背景下,本论文基于中国银行吉林省分行构建多维度、多角度的数据整合平台进行管理会计信息系统建设的管理实践,解剖并记录管理会计信息系统建设过程中的影响因素,探索研究商业银行管理会计信息系统建设的后续发展空间。
主要研究方法如下:(1)访谈法:和本公司各个层级的领导和职工面谈,通过访谈了解管理会计信息系统的友好性及实用性。本文应用访谈法中的两种:个别员工访谈法和领导层访谈法。(2)现场观察法:对系统开发、实施及推广阶段,财会工作人员与软件服务提供商以及相关业务人员进行沟通时的状况进行观察,理解由于信息不对称、基础数据薄弱以及管理流程与组织结构局限所造成的开发障碍。(3)文献资料法:通过去图书馆、资料室等途径查找本文在理论方面所需要的资料。
主要研究成果如下:1.披露了商业银行管理会计工作现状。2.分析了管理会计信息系统开发过程中诸多问题产生的原因。3.归纳了影响管理会计信启、系统实施及推广的重要因素。4.提出了未来商业银行管理会计信息系统建设的优化建议。
Bank of China Limited is a large state-controlled commercial bank, Jilin branch is a provincial branch of it. With the completion of joint-stock reform, corporate governance has been greatly enhanced and the improvement of management capability has become an increasingly realistic need. Under the background of economic globalization and an increasingly competitive financial market, the business model of commercial banks' expanding of the size of deposits and loans mainly was facing a growing challenge and has been replaced by the cost-effectiveness business model of precise measurement and management about the cost of business and product, based on the creation of customer value, namely, the original extensive management accounting model can no longer meet the demands of the development of the situation. This is the reason for my choosing the construction of the management accounting information system of commercial banks' as the main topic in this paper.
This article aims to research into the problems encountered by commercial banks in the process of the construction, implementation and popularization of the management accounting information system, analyzing in-depth the factors affected and drawing lessons and looking for the break point of the coming construction of the management accounting information system of commercial banks".
This article is divided into four parts:
The first part is an overview of the status of the management accounting of commercial banks.
Introduced the historical development of management accounting, the application of management accounting in commercial banks' management and the management accounting's great significance to enhance the management level and change the business model for commercial banks. At the same time, the content and the methods of management accounting work were briefed. Finally, a more detailed analysis to the problems management accounting was made.
The second part is an introduction of the development work of management accounting information system to commercial banks'.
First of all. to introduce the importance of the management accounting information systems as the "engine" for the bank to raise the level of business management and enhance profitability, as well as the promotion of bank management mechanism and growth mode transformation. The construction of the management accounting information system is the most urgent task for commercial banks.
Second, to analyze the feasibility of the development of the system. From the application of management accounting information systems to promote commercial banks, management accounting information system meets the needs of bank management from the aspect of budget and responsibilities reporting, the allocation of costs and the reporting of profitability. Third, introduced the principles abided by the development of the system. Despite the "tailor" need for systems development, in practice sum, we believe that management accounting information systems design and development should be based on "whole design, step-by-step implementation " general idea, insist on the principle of the balance of comprehensive cost management and sheet management principles, the responsibility of control, as well as the principle of distinction between responsibility and the responsibility Center. After that, the ideas for the development of the system and the technical means needed by the construction of the main framework were present. Finally, the problems encountered in the development are described from the three areas, respectively, from the user pressure, the difficulties on looking for suitable software service provider, as well as the difficulties of the use of the original accounting system.
The third part introduced the implementation of the management accounting information systems mainly from three aspects. namely the principles that should be followed in the implementation of management accounting information systems, the specific details of the implementation of the system as well as the resistance met in the process of the implementation of the system.
First of all. to expound the principles should be followed on the implementation of management accounting information systems. Management accounting is a highly systematic management mechanism, its application is a huge system engineering. Some principles, such as the principle of main framework for non-compliance, the principle of the separation of responsibility, right and interests, as well as the principle of giving priority to efficiency should be followed in the course of implementation. Secondly, to introduce the specific details of the implementation of the system, including the strategic plan, tactical plan and strategic objectives, management information reports, cost and profitability reports, the report for measuring risk, as well as performance evaluation report on the report. Finally, the resistance encountered in the implementation of the system was brief. The implementation of management accounting is a systematic project, the biggest obstacle comes from the management processes and organizational structure. Guarantee from the organization is a must for the implementation of management accounting work in an orderly and effective way.
The fourth part is a presentation of the promotion of the management accounting information systems for commercial banks.
First of all, to evaluate the effects to the promotion of the system. Management accounting information systems regulate and rationalize the management accounting system's architecture, and promote the innovation of management methods and accelerate the update of management philosophy. Second, to sum up the factors on the system's promotion. As for the difference between the leadership's management style, as well as the management information to support decision-making process, this diversity also increase in the degree of difficulty to the promotion of management information-based accounting system. Finally, to summarize the possible break points for future constructions of management accounting information system.
This paper has reference for the construction of management accounting information system for commercial banks, search for the next fiscal breakthroughs for management accounting information system, and has practical guidance for the studies to explore the follow-up development of commercial banks' management accounting information system.
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