导　　师： 宋献中

学科专业： 120202

授予学位： 博士

作　　者： ;

机构地区： 暨南大学

摘　　要： 本文沿着理论的提出—理论的实施—理论与实际相结合的研究思路,所要解决的问题是:在商业银行的战略与作业管理之间架起一道桥梁,构建商业银行战略作业管理体系。 全文分为三个部分,七个章节。第一部分主要回答“战略导向的商业银行作业管理是什么”/(第一、二章/),该部分是本文的统驭。第二部分研究商业银行战略作业管理如何实施,包括第三、四、五章。本部分首先研究商业银行战略作业管理的信息基础——作业成本系统/(第三章/),然后对商业银行内外部价值链进行分析/(第四章/),接着将不同竞争战略目标及其主要实现途径联系起来,详细阐述商业银行可以采用的竞争战略以及不同竞争战略所引发的核心问题及其解决途径/(第五章/)。第三部分/(第六、七章/)联系我国的实际情况,探讨目前我国商业银行从传统的管理模式向战略作业管理模式过渡的必要性和方式选择。 通过理论分析和实证研究,笔者发现: 1、在商业银行引入作业管理的背景方面,中国的现状与美国的历史有着惊人的相似之处。 2、我国大多数商业银行已具备实施作业成本法、作业管理/(ABC//M/)的客观条件。 3、我国商业银行目前实施战略作业管理的主要障碍既有宏观层面的影响,也有微观层面的原因。宏观层面的影响主要在于非充分竞争的外部环境。微观层面的原因在于管理层与员工对作业管理的认知不足、员工缺乏对银行战略的普遍认同感、缺乏充分的时间以及ABC//ABM的复杂性。 本文的创新表现在: 1、以广义的价值链理论为理论基础,把内部作业链拓展到销售渠道、顾客管理等环节,摆脱了就会计论会计的局限。 2、将作业管理与企业战略联系起来,提升了作业管理的高度,同时构筑了企业战略的微观基础。 3、初步探讨了我国商业银行从传统的管理模式向战略作业管理模式过渡的方式选择。 Follow the method of raising theory, implementing theory, by combining the theory with actual, the results of this research are to build a bridge between commercial bank strategy and activity-based management /(ABM/), to build a commercial bank strategy-oriented activity-based management /(SABM/) system.This paper is divided into three sections, seven chapters. The first section answered 'what is SABM' /(the first and second chapter/). This section covered all major arguments of the research. The second section include the third, forth and fifth chapter, studied how to implement commercial bank SABM. The third chapter first studied the basis of commercial bank SABM information system—ABC system, then analyzed the internal and external value chain of commercial bank in the forth chapter, after that, by using major practicable way to achieve different target, the fifth chapter analyzed the possible competitive strategies and core issues and solutions. In section three, this paper discussed the importance of transform from traditional management style to SABM style and approach available.Through theory analysis and empirical study, we found:1. Current China and U.S. history are very much alike in the background of introduction commercial bank ABM.2. Most of current Chinese banks have the condition to implement ABC//M.3. The obstacles of implementing SABM are from the influences of macro factors and also micro factors. The result of macro influences is a not fully competitive market place. Micro influences are caused by administrators and staffs are not fully aware the importance of ABM, lack of staff consent on bank strategy, time constrain and the complication of ABC//ABM.The innovation of this paper are:1. Based on general value chain theory, expand internal activity chain into sales channel, customer service, break the boundary of accounting theory.2. By associate ABM with corporate strategy, improved the theory of ABM and constituted micro foundation of corporate strategy.3. Probing the approach available of transform from traditional management to SABM for Chinese commercial banks.

关 键 词： 战略 商业银行 作业管理

分 类 号： [F830.33]

领　　域： [经济管理]