H银行的管理会计应用研究.docx

PAGE PAGE 17 黑龙江工商学院本科毕业论文 H银行的管理会计应用研究 摘 要 管理会计作为现代会计理论的重要分支，将现代管理思想与会计核算方法融为一体，并逐渐成为现代企业经营决策的重要支撑。随着金融体制改革的深入,金融市场的逐步自由化,银行业竞争的加剧和外部监督的进一步标准化,传统的财务核算和管理模式不能满足日益变化的市场环境和内部需求。本文就针对管理会计在商业银行中的应用进行研究分析，结合H银行的案例，找出其在管理会计应用上存在的主要问题，并提出相应的解决对策。为国内银行提供一个比较现实且具有战略性的选择，以适应与国际一流银行的竞争。本文试图将管理会计的理论和方法应用于H银行的管理中。希望本论文能帮助H银行管理的理论研究,同时,创新当前中国商业银行的管理方法,以提高战略管理技术,从而达到防范操作风险的目的。 关键词： 管理会计；商业银行；成本核算 Abstract Management accounting is an important branch of modern accounting theory. It is a management system that integrates modern management thoughts and accounting methods. It has gradually become an important support for modern enterprise management decision-making. With the deepening of financial system reform, the gradual liberalization of financial markets, the intensification of banking competition and the further standardization of external supervision, the traditional extensive financial accounting and management model of domestic banks can no longer meet the changing market environment and the internal needs of rapid development. This paper studies and analyses the application of management accounting in commercial banks, combines with the case of H Bank, finds out the main problems existing in the application of management accounting, and puts forward corresponding countermeasures. To provide domestic banks with a more realistic and strategic choice to adapt to the competition with international first-class banks. This paper tries to apply the theory and method of management accounting to the management of H bank. It hopes to help the theoretical research of H bank management, at the same time, to innovate the current management methods of commercial banks in China, so as to improve the strategic management technology, so as to achieve the purpose of preventing operational risks, improving efficiency and facing external competition bravely. Key words: Management accounting; Commercial Banks; Cost accounting 1 目 录 TOC \o "1-2" \h \z \u H银行的管理会计应用研究 I 摘 要 I A