国有商业银行二级分行实施扁平化管理研究

On Flattening Management of Secondary Branches of State-Owned Commercial Banks

近年来,国有商业银行二级分行在扁平化管理的实践中进行了一些积极尝试,但总体效果尚不尽如人意。其主要原因就在于对扁平化管理含义上的片面理解和实际操作过程中的简单推行。作为一项涉及二级分行全辖业务处理流程、会计核算流程和管理流程的复杂的系统工程,实践中必须在对扁平化管理内部含义深刻理解的前提下,在对二级分行为主体的业务处理流程,纵、横向的组织管理架构和会计核算流程重新再造的基础上,结合实施资金管理体制改革和全面成本管理,通过经营管理流程架构和机制方面的综合再造,推进扁平化管理取得实质性进展。

Recent years have seen positive attempts at flattening management m ade by secondary branches of state-owned commercial banks. But the result is not satisfactory owing to the one-sided understanding of flattening management and over-simplified implementation measures in actual operation. As a matter of fact , flattening management is a complicated system project involving entire busines s operation flow, accounting calculation flow and management flow in secondary b ranches. In practice, flattening management should be understood in a deeper sen se and business operation flow; horizontal and vertical organizational managemen t framework and accounting calculation of secondary branches should be reenginee red. With system reform of capital control and total cost management and establi shment of operation management flow and comprehensive reengineering of whole sys tem, substantial progress can be achieved in flattening management.