我国商业银行推行管理会计的难点与对策.docVIP

我国商业银行推行管理会计的难点及对策摘要　随着近年来金融体质改革的深入，我国涌现出许多中小股份银行和城市商业银行，加入WTO后外资银行的进入更加剧了我国商业银行的竞争。面对如此严峻挑战，商业银行的财会管理亟待变革，财会职能正向管理会计、成本会计延伸，财会体制正酝酿向三级核算转变，成本核算和控制也得到一定的重视。商业银行推行管理会计,对于加强银行内部管理、提高经营决策水平等都有非常积极的作用。但由于历史等诸多方面的原因，我国商业银行在财会管理体制和模式等方面，特别是在基层分支机构财会工作中，与国际先进商业银行之间还存在一定距离，难以适应国际化新形势的需求。本文从银行内部环境、人员素质、管理会计实践和相关理论研究等方面进行了一些有益的探讨, 梳理出管理会计在我国商业银行应用中的困难并分析其成因，进而提出相应对策，旨在使商业银行在完善各种机制、更新观念等方面积极采取措施,加强建设,切实推行和应用管理会计。【关键词】　商业银行　管理会计 难点 对策Chinas commercial banks to implement managementaccounting Difficulties and Countermeasures[ABSTRACTS] With the financial system in China has been reforming deeply in recent years, more small and medium-sized shares of banks and city commercial banks was emerged. In addition joined the WTO, the size of foreign banks joined exacerbated the competition in Chinas commercial banks. Parts of commercial banks have taken a big step forward in the accounting management with the severe challenge. Accounting functions developed into management accounting and cost accounting and accounting system is brewing to the change for three-tier accounting, moreover cost accounting and control be got some attention. To implement management accounting could strengthened the internal management of banks and improve the level of business decisions .However, it has a certain distance between the accounting management system with he advanced international commercial banks, especially at the grass-roots branches accounting work. So that it’s hard to adapt to the needs of the new situation for the internationalization about the financial system in China. It carried out some useful discussions from the banks internal environment, the quality of personnel, practice of management accounting and related theoretical research in the article. To improving the various mechanisms and updating the concepts that could execute application of management accounting.Keywords： Commercial Bank；Management Accounting；Difficulty； Countermeasure 目录第一章：商业银行推行管理会计的困难…… --------------- 5