“科技化、市场化、国际化”三化时代下商业银行管理会计转型升级

Transformation and Upgrading of Management Accounting in Commercial Banks In the Context of Technicalization, Marketization and Internationalization

管理会计在商业银行内已经实践了10来年,彰显了其价值创造的管理效能。但当下的银行业正在发生快速的变化,呈现出"科技化、市场化、国际化"的趋势。面对行业经营环境的"三化",商业银行在内部管理上也要相应转型升级。作为财务管理核心体系的管理会计,要随之朝数字化、市场化和智能化转变。本文以宁波银行为例,提出管理会计转型之路,即通过数据质量提升、数字化经营和预算考核引领,助力商业银行盈利模式迭代更新、实现稳健可持续发展。

Management accounting has been practiced in commercial banks for more than 10 years, which shows its management efficiency of value creation. However, banks are currently undergoing rapid changes, showing their technological, marketoriented and international trends. Facing the above three change in the business environment, the internal management of commercial banks should also be transformed and upgraded accordingly. As the core system of financial management, management accounting should move to the directions of digitalization, marketization and intellectualization. Taking Bank of Ningbo as an example, this paper puts forward the way of management accounting transformation, that is, data quality improvement, digital management, budget and performance evaluation, to help commercial banks to update their profit model iteratively and realize steady and sustainable development.