商业银行构建矩阵式财务管理应用平台的探讨

经营模式与增长方式转变推动国内商业银行日益重视建设管理会计平台以获取决策信息。近几年国内商业银行所致力于提炼的均为客户或产品的产出信息，而在处理客户或产品的投入信息方面，至今尚无一家银行取得重大进展。本文提出国内商业银行有必要通过构建核算与管理一体化的矩阵式财务管理应用平台，来解决自身投入信息匮乏的难题。在第一阶段，国内商业银行应构建分业务线的经营管理体制，集约化的矩阵式财务管理，精细化的核算流程，完善实物财产管理，依托流程控制和严格的执行力，与资源配置挂钩并依托强大的技术架构支撑；在第二阶段，将战略成本管理作为长远目标。

On Establishing a Financial Management Matrix Platform by Commercial Banks

In the face of changing operation pattems and growth mode, domestic commercial banks are urged to attach increasing importance to establishing a management accounting platform to obtain decision-making information. In recent years, domestic com- mercial banks are solely concemed with the information about customers and output of products. So far, no substantial progress has been achieved by any bank in terms of processing information regarding customers and product investment. In this paper, it is indi- cated that, to solve the problem of information shortage with regard to project investment, commercial banks should put in place an integrated financial matrix platform for accounting and management. In the first stage, they should establish an operation and man- agement system based on business divisions, an intensive financial management matrix platform, a fine accounting process, a perfect kind financial management, link process control and strict execution with resource allocation and make best use of their strong tech- nical framework. In the second stage, they should take the strategic cost management as their long-term objective.