导　　师： 栾峻峰

学科专业： 081202

授予学位： 硕士

作　　者： ;

机构地区： 山东大学

摘　　要： 商业银行的竞争逐步转向创新及管理水平的竞争,对于数据获取的便捷及质量对商业银行管理水平有非常重要的影响。管理会计方法的应用需要有相对稳定的组织结构,但我国商业银行目前都在努力摆脱原来单纯依靠利差收入的局面,不断进行业务创新及经营模式转型。在经营转型、组织结构变化的情况下,业务发展迫切需要管理会计的支持,因此立足当前需要、运用历史经验,在实践中探索尝试建设管理会计系统是各商业银行的现实选择。随着经营转型的深入推进和组织结构的变化,管理会计应用也需要进行持续的适应性调整,管理会计系统需要不断地进行改进与深入开发。 本文主要工作是通过对商业银行管理会计系统进行深入分析后,构建了系统的架构,并对主要模块进行了详细的设计,对主要项目的计量方法进行了详细设计。本文主要立足当前实际,对于现存系统不能有效追踪的中间业务收入问题、成本分摊问题、非经营主体盈利性计量问题等,进行了过渡性的设计,能够有效解决当前实际问题,使管理会计系统上线后即能为当前管理提供有效的技术支持。 The competition in commercial banks has gradually shifted to the competition of innovation and management skill, the convenience and quality of data obtained has a very significant impact on the level of commercial bank management. for the application of management accounting methods, we need to have a relatively stable organizational structure but China's commercial banks are getting rid of the original situation of relying solely on spread income, and are carrying on ongoing business innovation and business model transformation, but in the case of business transformation and organization restructuring, for business development we also urgently need support of management accounting, and therefore based on the current needs, referred to historical experience, it is a realistic choice for the commercial banks to try to explore the construction of a management accounting systems in practice.Under the condition of promoting business transformation and organizational structure change, the management accounting applications need continuous adaptation, management accounting systems need to continuously improve and in-depth development. In this paper, after an in-depth analysis of commercial banks' management accounting system, we have build a system architecture and given a detailed design of main modules and the measurement methods of the major projects. In this paper, based on current realty, for the existing systems'not effectively tracking the intermediary business revenue, cost sharing, non-profit business entities'profit measurement issues, we carried out a transitional design that can effectively solve the current problems, so that once the management accounting system be carried out it would provide an effective technical support for the current management。

关 键 词： 商业银行 管理会计 系统设计 系统实现

分 类 号： [TP311.52]

领　　域： [自动化与计算机技术] [自动化与计算机技术]