基于指标体系的农商银行网点简易核算研究

Research on the Simple Accounting of Rural Commercial Bank Outlets Based on Index System

随着银行间竞争的加剧,农商行传统的网点核算方式暴露出缺乏成本责任、考核指标有失公允的问题。论文从指标体系的角度,探索和分析了不同于农商银行的总行集中的财务管理或成本费用分摊到底的网点核算方式,寻求一种简单易行又有利于约束网点财务指标的核算方式,以期为农商行总行考核各网点的经营水平提供有效的参考依据。

With the aggravation of the competition among banks,the traditional accounting method of rural commercial bank outlets has exposed the problems of lack of cost responsibility and unfair evaluation index.From the perspective of the index system,this paper explores and analyzes the accounting method of outlets which is different from the centralized financial management of the head office or cost sharing to the end of rural commercial bank,and seeks a simple and easy accounting method which is conducive to restricting the financial indicators of outlets,so as to provide an effective reference for the head office of rural commercial bank to assess the operation level of each outlet.