| Research on the Responsibility Accounting Model of Chinese State-owned Commercial Bank |
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| 引用本文： | Haishan Zhang Xiongbing Chen Qiusheng Zhang. Research on the Responsibility Accounting Model of Chinese State-owned Commercial Bank[J]. 美中经济评论(英文版), 2004, 3(6): 47-51 |
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| 作者姓名： | Haishan Zhang Xiongbing Chen Qiusheng Zhang |
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| 作者单位： | [1]School of Economics and Management of Beijing Jiaotong University; [2]Dept. of Financial and Accounting, Agriculture Bank of China, P. R. China [3]professor of School of Economics and Management of Beijing Jiaotong University, Agriculture Bank of China, P. R. China |
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| 摘 要： |
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| 关 键 词： | 中国 国有商业银行 权责单位会计制 分散化 |
Research on the Responsibility Accounting Model of Chinese State-owned Commercial Bank |
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| Abstract: | The objective that the commercial bank implements responsibility accounting on the basis of decentralization management is to weigh the cost and benefit of all the aspects including operation, management and activity, etc. The paper intends to build a model responsibility accounting on basis of decentralized management. The model is a logical abstract of real commercial bank. And the model is composed of five parts, including responsibility center, organization framework, classification, apportion of revenues and costs, budget system and performance assessment. |
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| Keywords: | responsibility center responsibility accounting decentralization management commercial bank |
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