论建设银行会计业务流程再造
本站原创 论文中文摘要：作为国民经济核心的金融业是中国承诺加入WTO以后开放的十大领域之一。根据WTO的有关协议，2006年底，外资银行将可以全面人民币业务。面对这种情况，我国的商业银行如何保持在将来的竞争中占据主动、成为竞争的强者，成为我国银行界共同关注的问题。在借鉴和分析西方商业银行改革成功的经验时，风靡西方的业务流程再造成为我国商业银行改革和创新的主要方法。作为服务行业的商业银行由于业务的相似性使业务流程的差别成为商业银行的主要竞争力。目前，关于业务流程再造的思想和概念的文献不少，但一般性的介绍居多，可操作性不强，具体针对某种业务流程进行分析的文献较少，对银行会计业务流程再造的论述就更少了。因此，对商业银行会计业务流程再造问题进行研究具有较强的理论意义和现实意义。本文是作者将业务流程再造理论引入工作实践的创新，主要从五个部分阐述建设银行会计业务流程的再造问题。首先从业务流程再造的基本理论出发，对业务流程再造的基本内涵、实施原则、再造模式及方法进行了阐述；其次，结合建设银行目前会计业务流程现状，运用价值链分析法等对会计业务流程进行了分析，重点对会计业务流程再造的必要性进行了论述；再次本文对建设银行进行会计业务流程再造的目标、原则及总体构想进行了概述；然后，依据再造目标、原则和总体构想，就建设银行会计业务流程再造的具体实施进行了探讨，作者认为应将会计业务区分为前台和后台，会计核算的重要职能应逐渐从前台向后台转移。再造后的会计前台主要承担业务营销的职能，会计核算的职责弱化，会计后台承担集中核算和集中管理、监督的职能。最后，本文对会计业务流程再造后的预期效果进行了分析，同时为适应再造后的会计业务流程，本文还对会计业务流程再造后对内部控制的影响、再造后风险的表现形式及控制措施等进行了探讨
Abstract（英文摘要）： As the core of national economy, the finance industry is one of the ten fields that the Chinese government has promised to open after it joined the WTO. According to the agreement, at the end of 2006, foreign capital banks will be able to completely take in charge of RMB operation. When confronting such circumstances, it is important to consider various means that would allow the Chinese commercial banks to maintain their activeness with regards to future competition, and to succeed in such an environment. With reference, and analysis of the succesul experience generated from the western commercial banks during the reformation process, the business process reengineering(BPR), which is widely applied in western countries, can become a main measure for reformation and innovation in our commercial banks. Since commercial banks are accounted as members of the service industry, and there is much similarity in their concrete operations, thus the distinctive design in operation flow has can be considered as their main competitive advantage.Recently, many literature materials are considering the thoughts and concepts of BPR, however, most of them are limited to a general introduction, or else lack an actual maneuverability on the subject. There are comparatively less documents or articles concerning an analysis on a specific type of business process, and even less with regard the reconstitution of the bank accounting business process. Therefore, a study on reconstitution of accounting business process for commercial banks is meaningful both on a theoretical and on a factual basis.The issue of reconstitution in the accounting operation flow is expatiated from five sections in this article.The discussion starts with the illustration of basic theories of BPR, which includes a description of the fundamental connotation, policies in actualization, the reconstitution model and a measure of the BPR. Then, combining the current situation of accounting operation flow in China Construction Bank(CCB), an analysis of the accounting operation flow by value chain measurement is considered, whilst maintainingdueemphasisonthenecessityof theaccountingoperationflow
论文关键词： 建设银行；会计；业务流程；再造；
Key words（英文摘要）： CCB；Accounting；Business Process；Reengineering；
Abstract（英文摘要）： As the core of national economy, the finance industry is one of the ten fields that the Chinese government has promised to open after it joined the WTO. According to the agreement, at the end of 2006, foreign capital banks will be able to completely take in charge of RMB operation. When confronting such circumstances, it is important to consider various means that would allow the Chinese commercial banks to maintain their activeness with regards to future competition, and to succeed in such an environment. With reference, and analysis of the succesul experience generated from the western commercial banks during the reformation process, the business process reengineering(BPR), which is widely applied in western countries, can become a main measure for reformation and innovation in our commercial banks. Since commercial banks are accounted as members of the service industry, and there is much similarity in their concrete operations, thus the distinctive design in operation flow has can be considered as their main competitive advantage.Recently, many literature materials are considering the thoughts and concepts of BPR, however, most of them are limited to a general introduction, or else lack an actual maneuverability on the subject. There are comparatively less documents or articles concerning an analysis on a specific type of business process, and even less with regard the reconstitution of the bank accounting business process. Therefore, a study on reconstitution of accounting business process for commercial banks is meaningful both on a theoretical and on a factual basis.The issue of reconstitution in the accounting operation flow is expatiated from five sections in this article.The discussion starts with the illustration of basic theories of BPR, which includes a description of the fundamental connotation, policies in actualization, the reconstitution model and a measure of the BPR. Then, combining the current situation of accounting operation flow in China Construction Bank(CCB), an analysis of the accounting operation flow by value chain measurement is considered, whilst maintainingdueemphasisonthenecessityof theaccountingoperationflow
论文关键词： 建设银行；会计；业务流程；再造；
Key words（英文摘要）： CCB；Accounting；Business Process；Reengineering；