商业银行财务集中的管理框架与创新思路

商业银行财务集中有效解决了财务核算主体分散、监控管理不到位的问题，使财务信息核算质量提高，但是，其仍然存在以下隐忧：受管理环境的制约，财务集中的基础性定位、单一的核算职能与商业银行价值管理的发展要求存在差距，财务信息与商业银行预算管理、绩效评价等管理会计的相关性较弱。财务集中的创新应通过全面的成本控制来发挥财务资源配置...

The Management Framework and Innovation Thoughts of Centralized Finance in Commercial Banks

Centralized financial management in commercial banks effectively resolves such problems as scattered financial accounting subjects and insufficient supervision, and improve the accounting quality of financial information. However, the following hidden worries still exist: limited by management environment, the basic positioning of centralized finance and single accounting function fail to satisfy the development requirement of value management of commercial banks; financial information shows weak correlation to management accounting of commercial bank in the aspects of budget management and performance evaluation. The innovation of centralized finance should play the function of financial resource allocation through overall cost control. On the basis of reliable information, the relationship among financial information should be expanded. Focusing on management accounting, such as financial budget and performance evaluation, commercial banks should strengthen risk control and integrate centralized finance into work process of management accounting and internal control management. Furthermore, commercial banks should train financial personnel in turn and use centralized finance to cultivate reserved talents.