论文总字数：32192字

摘 要

随着我国经济社会的不断发展，越来越多的商业银行在参与金融体系的建设时开始优化相应的财务管理行为以及相关的会计应用行为。由于商业银行是我国金融机构和金融体系的重要组成部分，因此在社会经济发展当中承担着非常重大的责任。随着银行规模的不断扩大，其经营管理目标以及理念不断完善，此时追求利润最大化和客户金融服务质量的提升变得更加重要。然而，经济全球化和金融国际化的不断加强使得国内外银行对于相互之间的竞争日益强烈，已导致一些商业银行在发展过程当中出现越发严重的财务以及经营风险问题。这些矛盾让商业银行的管理人员认识到了相应管理会计工作的重要性，同时也意识到制定长远战略发展目标和整体规划来提高运营收益的必要性。为了更好的实现日常操作过程当中的会计管理工作，商业银行要从基层的管理会计应用进行研究和学习，只有通过理论以及政策方面的改进，才能有效地实现各层面的稳定发展。

关于管理会计的应用，在研究了大量国内外有关文献后发现，我国的理论体系和相关制度并不完善。因此，本文以管理会计和管理会计系统为理论基础，结合财政部发布的《关于全面推进管理会计体系建设的指导意见》对管理会计应用中存在问题提出相应解决对策，并且以江苏省南通市一家G银行为案例进行案例分析。文章首先介绍了该银行基本信息和采用的管理会计系统，然后从该系统的五个维度分析管理会计的应用现状并提出问题。在机构维度，管理层思想认识不到位，管理应用不够科学；在部门维度，缺乏完善的内部监督机制；在产品维度和客户维度，尚未实现完全意义上的分产品、分客户绩效评价；在员工维度，基层员工理论基础薄弱，系统操作水平低。

针对上述情况，本文结合管理会计在我国商业银行的应用现状分析成因，并提出相应改善对策，以期为完善我国商业银行中管理会计的应用提供参考。同时也希望我国各大商业银行能健全管理会计应用的理论体系和相关制度，增强自身的竞争实力，加快我国的经济发展。

关键词：管理会计；商业银行；管理会计系统

Research on the Application of Management Accounting in China's Commercial Banks
--take G bank as an example

Abstract

With the continuous development of China's social economy, more and more commercial Banks continue to optimize the corresponding financial management behavior and relevant accounting application behavior in the construction of the financial system. As commercial Banks are important financial institutions and an integral part of the financial system in China, they bear a great responsibility in the social and economic development. With the continuous expansion of the scale of commercial Banks, their operation and management objectives and concepts continue to improve, the pursuit of profit maximization and the improvement of customer financial service quality become more important. However, with the continuous strengthening of economic globalization and financial internationalization, the competition between domestic and foreign Banks is increasingly fierce, which has led to more and more serious financial and operational risks in the development process of some commercial Banks. These contradictions make the managers of commercial Banks realize the importance of the corresponding management accounting work, and also realize the necessity of formulating the strategic development goals and overall planning of commercial Banks to improve the operating income. In order to better realize the accounting management and financial management in the development process, commercial Banks should study the application of management accounting at the grass-roots level and learn the methods. Only through the improvement of theories and policies, can the stable development of commercial Banks at all levels be effectively realized.

On the application of management accounting, after studying a large number of domestic and foreign literature, it is found that China's theoretical system and relevant systems are not perfect. Therefore, this paper takes management accounting and management accounting system as the theoretical basis, combines with the guidance on comprehensively promoting the construction of management accounting system issued by the ministry of finance to propose corresponding solutions to the problems existing in the application of management accounting, and takes a G bank in nantong city, jiangsu province as a case study. This paper first introduces the basic information of the bank and the management accounting system adopted, then analyzes the application status of management accounting from the five dimensions of the system and puts forward some questions. In the organizational dimension, the management does not fully understand the ideology, and the management application is not scientific enough; In the department dimension, the lack of a sound internal supervision mechanism; In the product dimension and the customer dimension, the sub-product and sub-customer performance evaluation has not been realized in the full sense; In the staff dimension, the basic staff have weak theoretical foundation and low level of system operation.

In view of the above situation, this paper analyzes the causes of the application of management accounting in China's commercial Banks in combination with the current situation, and puts forward the corresponding improvement measures, in order to provide reference for the improvement of the application of management accounting in China's commercial Banks. At the same time, it is hoped that China's major commercial Banks can improve the theoretical system and relevant systems of management accounting application, enhance their own competitive strength, and accelerate the development of China's economy.

Keywords: Management Accounting; Commercial Bank; Management accounting system

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的及意义 2

1.2.1 研究目的 2

1.2.2 研究意义 2

1.3 研究思路及内容 2

1.3.1 研究思路 2

1.3.2 研究内容 3

1.4 研究方法与技术路线 4

1.4.1 研究方法 4

1.4.2 技术路线 5

1.5 研究局限 5

第二章 文献综述 6

2.1 国内文献综述 6

2.2 国外文献综述 7

第三章 管理会计在我国商业银行中应用的相关理论基础 8

3.1 相关理论基础 8

3.1.1 管理会计理论基础 8

3.1.2 管理会计系统理论基础 8

3.2 管理会计理论概述 9

3.2.1 管理会计概念 9

3.2.2 管理会计特点 9

3.2.3 管理会计职能 10

3.3 商业银行理论概述 10

3.3.1 商业银行的概念 10

3.3.2 商业银行的特点 10

3.4 应用现状分析 10

3.4.1 内部价值链 11

3.4.2 产品处理 11

3.4.3 风险管理 11

第四章 G银行管理会计应用的问题及对策 13

4.1 G银行的基本情况 13

4.2 G银行管理会计应用系统 14

4.2.1 MOVA系统简介 14

4.2.2 MOVA系统应用 15

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