基于管理会计导向的先进管理系统:商业银行信息化战略定位

Advanced Management System based on the Management Accounting Oriented:the Commercial Banks Information Strategic Positioning

当前,国内银行纷纷借鉴西方商业银行的发展模式与经验,引进ERP管理信息系统。商业银行选择国内外ERP管理信息系统的核心标准是ERP管理信息系统能否真正实现商业银行资源有效配置与充分利用。商业银行会计包括财务会计与管理会计两大体系;商业银行管理会计是商业银行面向未来资源配置与利用的价格信号机制;商业银行财务会计是商业银行过去资源配置与利用的会计。基于管理会计导向的先进管理系统是商业银行信息化的战略定位。商业银行管理会计体系是以商业银行战略管理框架为基础,围绕为企业战略决策提供决策信息的管理会计内在逻辑来构建价值创造型商业银行管理会计体系。

Learning from the development and experience of western commercial banks, the Chinese commercial banks are now introducing ERP management information system and construct ＂the management accounting system of value-creating commercial .banks＂, The accounting of commercial banks includes financial accounting and manage- ment accounting. The management accounting of commercial banks is the price signal sys- tem for its future resources allocation and utilization. The advanced management system based on management accounting is the strategic positioning for their informatization. Based on the strategic management framework, the management accounting system of commercial banks is constructing the management accounting system （one core and three procedures） of value-creating commercial banks with guidance of the management accounting inherent logic which provides information for strategic decisions.