国有商业银行会计业务流程再造的现实思考

近年来,国有商业银行加快了股改上市的步伐,但滞后的业务流程逐渐成为制约其发展的“瓶颈”,因而,各项业务流程的改革势在必行。本文主要针对会计业务流程,介绍了国外相关业务流程再造的特点,分析了我国国有商业银行会计业务流程的现状并设计了会计业务流程再造的具体方案:即实行网点综合化和柜员综合制改革;以业务处理中心为主体,实施前后台业务流程再造;建立以业务核算预警监控系统为基础的检查监督机制;建立以支行核算管理部门为基础的管理会计体系。作者还介绍了该流程再造方案试点实施后的效果,同时提出了若干具体的改革建议。

Practical Thought on Accounting Business Process Reengineering of State-Owned Commercial Banks

In recent years,although state-owned commercial banks have quickened steps to get listed after being reorganized,their development is still retarded by the backward business process.Therefore it is highly imperative to restructure various business process.Focusing on accounting business process,this paper discusses the features of related business process reengineering in other countries,examines the reality of our state-owned commercial banks in this respect and designs a concrete plan for accounting business process reengineering:e.g.comprehensively restructure business network and teller system,reengineer business process at the front and back lines with the business processing center at the core,put in place inspection and supervision mechanism based on business checking pre-warning system and institutionalize a managerial accounting system with accounting departments at the branch levels as the base.Moreover,the author previews the result of this reengineering project and puts forward some reform proposals.