会计信息系统对银行费用管控的影响与应用——以广西中小商业银行为例

Influence and Application of Accounting Information System on Bank Expense Control:Taking Small and Medium-Sized Commercial Banks in Guangxi for Example

随着信息技术的迅猛发展,会计信息系统已成为银行业务处理和管理的重要工具,特别是在银行费用管控方面,帮助银行实现了费用实时监控、预算控制、费用核算等,从而提高了银行的经营效益和风险控制能力。广西中小商业银行是地方性金融机构,其客户分散,交易量较大,因此费用控制一直是其经营管理的重要问题。随着金融业务的不断扩张和数字化转型的推进,广西中小商业银行逐渐意识到了会计信息系统在费用管控中的作用。文章以广西中小商业银行为例,对会计信息系统在银行费用管控中的应用情况展开分析,探讨会计信息系统对广西中小商业银行费用管控的影响以及存在的风险因素,并根据研究结果提出相应的建议。

With the rapid development of information technology,accounting information system has become an important tool for banking business processing and management.In particular in terms of bank fee control,it helps banks to realize real-time monitoring,budget control,expense accounting and so on,so as to improve banks'operating efficiency and risk control ability.Small and medium-sized commercial banks in Guangxi are local financial institutions with dispersed customers and large trading volume,so cost control has always been an important issue in their management.With the continuous expansion of financial services and the promotion of digital transformation,small and medium-sized commercial banks in Guangxi have gradually realized the role of accounting information system in expense control.Taking small and medium-sized commercial banks in Guangxi for example,this study analyzes the application of accounting information system in bank expense control,discusses the impact of accounting information system on the expense control of small and medium-sized commercial banks in Guangxi and the existing risk factors,and puts forward corresponding suggestio ns based on the research results.