论文总字数：22258字

摘 要

基于价值导向的企业战略管理会计体系研究是企业战略管理会计研究的一个发展方向，并且符合当今社会对企业战略管理会计的需要。在研究企业的企业战略管理会计体系时从基于价值导向这一点入手也是符合现代企业现实要求的。企业就是以实现价值为前提进行运作的。以基于价值导向为切入点要比定性的分析简便，结果一目了然。

本文从价值链、价值管理和财务竞争力三个方面对基于价值导向的企业战略管理会计体系进行了研究。而这三者又可以进一步解剖，并根据这些理论进行更加细致的分析。由此，在分析了浦发银行的基于价值导向的企业战略管理会计体系后得出了浦发银行在四大国有银行之外的商业银行之中，基于价值导向的企业战略管理会计体系建设是较为理想的。要想拉近与四大的差距需要更大的努力。

通过浦发银行的个例得出了整个商业银行也可以采取的几点意见和建议：1、加强自身的基于价值导向的企业战略管理会计体系建设，扬长避短，善于吸取竞争对手以及行业领头羊的优秀做法和措施；2、通过提升信誉等措施吸收更多存款，适当放宽贷款限制；3、紧跟央行和政府的政策，及时迅速的作出相应的变化；4、小心股市对银行系统的冲击。

关键词：价值导向；战略管理会计；价值链；价值管理；财务竞争力

Research on the accounting system of enterprise strategic management based on value oriented -- take commercial bank as an example

Abstract

The research of strategic management accounting system based on value orientation is a developing direction of the enterprise strategic management accounting research, and is in line with the needs of the modern society for the enterprise strategy management accounting. In the study of enterprise strategic management accounting system from the point of value based on this is also in line with the requirements of the modern enterprise.Enterprise is aimed at realizing the value of the premise during the operation.To be based on value oriented as the breakthrough point than the qualitative analysis is simple, the results are at a glance.

This article study based on value orientation of enterprise strategic management accounting system from three aspects: the value chain, value management and financial competitiveness. And further anatomical can get more detailed analysis on the basis of these theories. Thus, the analysis of Shanghai Pu dong Development Bank Based on value orientation of enterprise strategic management accounting system that the Shanghai Pu dong Development Bank, in addition to the four major state-owned banks of commercial banks, the value orientation of enterprise strategic management accounting system based on is ideal. To want to close the gap with the four major need greater efforts.

The commercial banks can also take some opinions and suggestions are obtained through the case of Shanghai Pu dong Development Bank: 1. Strengthen its development of the accounting system of enterprise strategic management based on value oriented , foster strengths and circumvent weaknesses, be good at absorbing the competitors and the industry leader in good practices and measures; 2. Take measures to enhance the credibility of the absorb more deposits, appropriate to relax the restrictions on loans; 3. Follow the policy of the central bank and the government, timely quickly made corresponding changes; 4. Be careful of the impact of the stock market in the banking system.

Keywords: Value-oriented; Strategic Management Accounting; Value Chain; Value Management; Financial Competitiveness

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 选题背景和意义 1

1.1.1 选题背景 1

1.1.2 选题意义 1

1.2 研究思路与方法 1

第二章 文献综述和理论基础 2

2.1文献综述 2

2.1.1 国外文献综述 2

2.1.2 国内文献综述 2

2.1.3 文献述评 3

2.2 基于价值导向的企业战略管理会计理论依据 3

2.2.1 价值链理论 3

2.2.2 价值管理理论 4

2.2.3 财务竞争力理论 5

第三章 我国商业银行战略管理会计体系方面的现状及问题 7

3.1 国内商业银行业战略管理会计体系现状分析 7

3.1.1价值链浅析 7

3.1.2 价值管理浅析 7

3.1.3 财务竞争力浅析 8

3.2 商业银行业企业战略管理会计体系方面存在的问题 10

3.2.1 问题一 11

3.2.2 问题二 11

3.2.3 问题三 11

第四章 基于价值导向的商业银行的企业战略管理会计体系实例分析 12

4.1 浦发银行基于价值导向的企业战略管理会计体系分析 12

4.1.1价值链分析 12

4.1.2价值管理分析 15

4.1.3财务竞争力分析 16

4.2 对策与建议 16

4.2.1 对策一 16

4.2.2 对策二 16

4.2.3 对策三 16

4.2.4 建议 16

结论与展望 17

参考文献（References） 19

致 谢 20

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