利率市场化背景下商业银行管理会计创新研究

Innovation of Management Accounting at the Commercial Bank in the Context of Interest Rate Liberation

商业银行在日常经营管理中,运用管理会计工具,全面、精确地分析经营状况、评价产品业绩、合理配置资源,在一定程度上解决了粗放式经营管理所带来的问题。但随着市场化条件的成熟,我国的利率市场化进程加速,金融脱媒以及金融同业竞争加剧。商业银行作为利率市场化改革最重要的参与者,在这场改革中遭受了严重的冲击和巨大挑战,现行的管理会计已不能满足商业银行应对利率市场化挑战的需要。分析利率市场化对商业银行的预算管理、成本管理和绩效管理三个方面的影响,在此基础上对商业银行如何创新管理会计工具以适应利率市场化改革提出建议。

Commercial banks, using management accounting tools comprehensively, accurately analyze operating conditions, e- valuate product performance, and allocate resources rationally, to solve the problem of management. But with interest rate liberal- ization, financial disintermediation and the intensifying competition in China, commercial banks, as the most important partici- pants in the market - oriented reform of interest rate, have suffered serious impact and challenges. The existing management ac- counting is unable to meet the needs of commercial banks to cope with the challenges of the interest rate market. This paper ana- lyzes the market interest rate impact on the budget management, cost management and performance management of the commer- cial banks, and then proposes how to innovate the management accounting tools to adapt to market - oriented interest rate reform.