论招商银行西安分行会计成本核算的问题及其解决方法大学学位论文.doc

2016 届本科生毕业论文(设计) 题目 作者姓名 指导教师 龚 亮 二级学院 会计学院 专 业 会 计 学 学 号 2B121538（124820） 摘要 成本核算是银行财务管理的一个重要内容。银行成本核算，既是银行进行经济核算的一项重要考核指标，又是衡量基层银行经济管理水平的依据。特别是在实行经济责任制，提高银行盈利能力和增加经营规模方面，成本核算就显得更为重要了。银行进行成本核算的主要原因，一是银行也是企业，是经营货币的企业，它在办理存贷款业务活动中要耗费人力、物力和财力；二是所经营的商品---货币，不仅有存、放款利息，而且要使存、贷款间保持一定的合理利差；三是银行也要纳税；四是还要为国家和银行本身的发展积累资金等。因此，银行必须搞成本核算。 本论文将以招商银行西安分行会计成本核算的问题及其解决方法为例，利用实证分析深入研究会计成本核算对企业带来的影响及重要性，阐述企业中会计成本普遍存在的问题，并提出相关各种成本核算方法的建议。 关键词：银行会计、成本问题、解决方法  ABSTRACT Cost accounting is an important content of bank financial management. Bank cost accounting, is not only an important evaluation indicators, but also a way to measure the basis of a grassroots bank economic management level. Especially in the system of carrying out economic responsibility , improving bank profitability and increasing the scale of operation, cost accounting is more important. There are some main reasons for the bank carrying out cost accounting, the first is that the bank is the currency of the business enterprise dealing with deposit and lending business activity in the cost of manpower and material resources and financial resources ; the second is that the management of commodity - currency, not only has deposit, loan interest, but also makes maintain reasonable spreads between deposits and loans; the three is that banks pay taxes; the four is that banks need to accumulate capital for the development of country and bank itself, etc. Therefore, the bank must carry out cost accounting. This paper will take example of the China merchants bank xi an branchˊs cost accounting problems and their solutions, uses the empirical analysis to indeeply study the effects and the importance of cost accounting for the enterprises, and puts forward suggestions regarding of cost accounting methods. Key words: bank cost accounting; the empirical