文档介绍：浅析管理会计在商业银行中的应用
专业:会计学学号:xxxxxx 姓名:xxxx 指导老师:xxxx老师
内容摘要:本文在面对国际经济全球化,同业竞争激烈不断加剧和股份制改造加速推进等背景下的国有商业银行实施管理会计的必要性和方法进行了研究。管理会计相比传统的财务会计,能够更加灵活地提供不同对象、不同时间以及不同维度的信息,并通过信息的反映、评价和引导最终实现企业管理的目标和战略。近年,一些国有大型商业银行在应用管理会计,建立银行管理会计制度,加强内部管理和战略管理方面做了许多有益的探索,取得了一些成绩。但是,国内商业银行应用管理会计只处于起步阶段,缺乏一个比较完整的方法体系,很多内容还有待研究和改进。本文根据银行管理会计特点,以及从银行应用管理会计的现状、主要内容框架着手,介绍了管理会计在商业银行管理中的应用中的几个有关方法,对银行存货与成本控制、银行责任会计的实施等方面给予详细阐述,勾勒出未来我国商业银行应用管理会计的主要领域。本文力求结合我国银行实际情况,从管理会计角度探讨创新我国商业银行内部管理的思路。
关键词:管理会计商业银行决策控制
Brief analysis utilization of management accounting mercial bank
Abstract:This article in the face of international economic globalization, trade petition increasing quickened pace of reform and the background of the state-mercial bank management accounting and method of the need for research. compared to the financial accounting, management accounting will be more flexibility to offer various objects, from time to time and dimensions of information, and through information, comments and guidance of a final realization of business management. In recent years, some large state-mercial banks in establishing the bank management accounting, management accounting system and strengthen internal management and strategic management made many useful to explore and achieved some results. however, mercial banks application management accounting only at an elementary stage, the lack of plete system. The paper according to the bank management accounting, management accounting, and from the application of the status quo, management accounting has introduced in the application mercial bank management in a few related methods of the application mercial bank management accounting main areas. bined with the bank to the facts, proceeding from reality, from the administration to examine the innovation in mercial banks inside the train of thought.
Keywords :Management mercial banks decisions control
一、引言
管理会计是现代会计理论的一个重要分支。相比传统的财务会计,管理会计能够更加灵活地提供不同对象、不同时间以及不同维度的信息,并通过信息的反映、评价和引导最终实现企业管理的目标和战略。随着现代银行组织结构、经营