推动管理会计建设、加快中小商业银行管理转型的思考

在利率市场化不断推进和同业或跨业竞争加剧的背景下,商业银行必须由规模导向向价值导向的管理模式转型,管理会计是提升中小商业银行内部管理的精细化必备手段,也是推动业务转型的利器。中小商业银行在推广管理会计理念、开发和建设管理会计系统方面有自身的独特性,本文从管理会计的内容和范围出发,结合中小银行的管理现状和特点,提出渐进式开发和推广管理会计,推动管理转型的思路。

Promoting Transformation of Business Model for the Small-andmedium Sized Commercial Bank by Management Accounting

In the background of the enhancing interest rate liberalization and intensifying competition within the industry or cross-industry, commercial bank has to achieve the transformation of management pattern from scale-orientated to value-orientated. Management accounting is not only a necessary procedure to improve internal detailed management within small-and-medium sized commercial bank, but also an efficient instrument to drive business transformation. Small-and-medium sized commercial bank is characterized with the unique advantages of its own when promoting management accounting philosophy and developing management accounting system. Based on the management situation and main peculiarity of small-and-medium sized commercial bank, the article presents an impression of driving management transformation through incremental development and promoting management accounting from the content and the scope of management accounting.