完善中国农业银行吉林省分行责任会计研究
本站原创 论文中文摘要：近年来,中国农业银行吉林省分行(以下简称农行吉林省分行)在实施责任会计过程中已经逐步探索出一套责任会计实施方法,但是随着农行吉林省分行业务白勺发展壮大,各部门白勺重新划分,农行吉林省分行责任会计实施还有待完善。本文先介绍了责任会计涵义,其次介绍了责任部门白勺划分、职能及责任会计实施白勺现行方案,接着又分析了责任会计面临白勺问题,介绍了农行吉林省分行实施责任会计白勺目白勺及原则,最后提出了完善责任会计白勺措施,包括应做好白勺工作、责任中心重新划分、职能白勺完善、责任会计预算及核算内容白勺完善、责任会计考核指标白勺完善、责任会计奖惩白勺完善。通过重新划分责任部门,完善责任会计预算和核算,添加一系列责任会计考核指标,完善责任会计奖惩等方法,解决了目前各部门职责不清,权责不明白勺弊端,完善后白勺责任会计体系使农行吉林省分行责任会计白勺各个环节相互呼应,融为一个有机整体,有较强白勺可操作性。对提高各部门对业务经营白勺预测、考评、控制水平,调动发挥员工积极性,挖掘增收节支潜力,促进全行整体效益白勺提高有积极意义,为中国农业银行上市做好准备
Abstract（英文摘要）：www.328tibet.cn Accounting is the responsibility of operating in accordance with the requirements of the target responsibility system, according to the accounting unit within the division of responsibilities will be the overall goal of operating break down into layers of responsibility and responsible.(Responsibility and the responsibility of people known as the responsibility of the internal center) Then the use of financial accounting information provided by the accounting and other business activities of relevant information, responsibility for the preparation of the budget. According to the responsibility of the business process control, the prospects for the operation of its forecast, the operating results of the analysis, assesent, evaluation . The responsibility accounting in the Agricultural Bank of Jilin Branch to be followed consistency, control, internal accounting, responsibility, the right combination of profit, assesent on a regular basis, except in accordance with the principles of management.The basic responsibility accounting in Agricultural Bank of Jilin Branch include responsibility for the establishment of the center and the division of duties and responsibilities of the budget, establish tracking systems, feedback control and performance assesent and evaluation. The Agricultural Bank of Jilin Branch as a result of their level of responsibility for the contents of the different economic activities, under the control of the regional scope of the right to select different. At present, the responsibility of the Center for the division of responsibility to plan, financial responsibility, responsibility for business customers, credit management responsibility, the responsibility of the Office of the Qing capital, the responsibility of the Office of the Comprehensive Center, Center for the responsibility of security responsibility for the seven centers.The Agricultural Bank of Jilin Branch responsibility for the current budget for the implementation of the program are responsible for more than seven central budget. Responsibility center performs through the preparation of the responsibility to complete the report. Profit sector , in order to assess the basis for the evaluation. All responsibilities of the central are objectives of the responsibility for the punishment of the object. The use and benefits link wage, according to the rate of incentives.In recent years, the Agricultural Bank of Jilin Branch in the implementation of fiscal responsibility in the process has a responsibility to explore the gradual implementation of the accounting system. However, with the Agricultural Bank of Jilin Branch of business development and expansion of various departments and the re-division of the Agricultural Bank of Jilin branch of the implementation of fiscal responsibility remains to be perfect. Specific problems: First, the Agricultural Bank of Jilin branch employees he a weak sense of cost control; Second, the implementation of the program is the responsibility of accounting in business is not quite rational division of labor, lack of a clear division of responsibilities of departments; Third, the absence of an effective operating efficiency and cost control objectives Linked to the incentive and restraint mechani system; Fourth, the responsibility of the existing accounting only goal of assessing responsibility for the assesent of responsibility for profit sector, a single test too indicators. In order to improve the responsibility accounting, we should do a good basis for the following work: First, the Agricultural Bank of Jilin Branch of handling the responsibility of departments with the objective of the overall strategic objectives as well as to correctly handle the relationship between the responsibility for accounting and financial accounting Relationship; Second, the bank should do a good job in-house basis, including the establishment of a sound bank rules and regulations, establish and improve the fiscal responsibility of agencies and organizations to establish the responsibility of accounting information systems.Taking into account the provincial branch of the Agricultural Bank of Business Development of the actual situation, the responsibility of improving the accounting should do the following:Ⅰ.The Agricultural Bank of Jilin branch of the Center division of responsibilities and functions of the perfect .1 Responsibility accounting in the Agricultural Bank of China,Jilin Branch. of the highest leadership of the organization is the responsibility for operating centers.2. Plan under the financial responsibility, responsibility for customer business centers, credit management responsibility, the responsibility of intermediary business, international business responsibility, the responsibility of the Office of the Qing capital, security responsibility, the responsibility of the Office of the Comprehensive Center, marketing responsibility for the Center The responsibility of the nine centers.Ⅱ.The Agricultural Bank of Jilin Branch of responsibility for the contents of the budget and account for the perfect.1.The responsibility account set up and account for the center: the responsibility of the centers is set up accounts accounting.2.The responsibility of budgeting: adjusted in accordance with the responsibility of the department budget3. The responsibility of the profit goal of budgeting: In accordance with the responsibilities of the central budget for the preparation of the responsibility for the content of the profit goal, the responsibility of the Center for Economic and responsibility centers and coordinated.Ⅲ. Responsibility accounting in the Agricultural Bank of China,Jilin Branch for improving the indicators assessing the accounting1.The financial responsibility of the Center: the profit sector, cost-compression rate liabilities, capital utilization, the utilization rate of fixed assets2. The responsibility of customer business centers: the profit sector, the cost of capital rate, the target completion rate of deposits, loans to earn interest rate, the rate of overdue loans3. The responsibility of the business center in the middle: the profit sector, the intermediary business revenue growth, per capita income growth rate among business, cost-income ratio Bank4.The responsibility of the international business center: the profit sector, high-cost liabilities compression rate of utilization of funds5.The responsibility of the Office of the Qing-funded centers: the profit sector, "stay" loan interest rate6. Security responsibility, the responsibility of the Office of the Comprehensive Center, the responsibility of marketing, credit management responsibility for the Center: the profit sector, the per capita cost of liability, reduce the cost of the per capita rate Ⅳ. The Agricultural Bank of Jilin branch of the responsibility of the objectives of the incentive to improve1. Managers to implement the annual salary system, and its revenue and results of production and management, responsibilities and risks of combining2. Accounting should also be combined with other banks in the internal accountability and responsibility, such as the appointment of leading cadres and cadres, employees and the general system of personal responsibility combined.3.Incentives to increase the transparency of the awardThrough this package of measures so that the esponsibility accounting in the Agricultural Bank of China,Jilin Branch has been to improve accounting, changes the Agricultural Bank of Jilin Branch clear responsibility for all departments, maximize the cost to oid the risk and establish high-low and healthy development of the commercial bank business model.
论文关键词： 责任会计；责任中心；责任预算；责任考核；
Key words（英文摘要）：www.328tibet.cn Responsibility accounting；responsibility centre；responsibility budget；Responsibility examation；
Abstract（英文摘要）：www.328tibet.cn Accounting is the responsibility of operating in accordance with the requirements of the target responsibility system, according to the accounting unit within the division of responsibilities will be the overall goal of operating break down into layers of responsibility and responsible.(Responsibility and the responsibility of people known as the responsibility of the internal center) Then the use of financial accounting information provided by the accounting and other business activities of relevant information, responsibility for the preparation of the budget. According to the responsibility of the business process control, the prospects for the operation of its forecast, the operating results of the analysis, assesent, evaluation . The responsibility accounting in the Agricultural Bank of Jilin Branch to be followed consistency, control, internal accounting, responsibility, the right combination of profit, assesent on a regular basis, except in accordance with the principles of management.The basic responsibility accounting in Agricultural Bank of Jilin Branch include responsibility for the establishment of the center and the division of duties and responsibilities of the budget, establish tracking systems, feedback control and performance assesent and evaluation. The Agricultural Bank of Jilin Branch as a result of their level of responsibility for the contents of the different economic activities, under the control of the regional scope of the right to select different. At present, the responsibility of the Center for the division of responsibility to plan, financial responsibility, responsibility for business customers, credit management responsibility, the responsibility of the Office of the Qing capital, the responsibility of the Office of the Comprehensive Center, Center for the responsibility of security responsibility for the seven centers.The Agricultural Bank of Jilin Branch responsibility for the current budget for the implementation of the program are responsible for more than seven central budget. Responsibility center performs through the preparation of the responsibility to complete the report. Profit sector , in order to assess the basis for the evaluation. All responsibilities of the central are objectives of the responsibility for the punishment of the object. The use and benefits link wage, according to the rate of incentives.In recent years, the Agricultural Bank of Jilin Branch in the implementation of fiscal responsibility in the process has a responsibility to explore the gradual implementation of the accounting system. However, with the Agricultural Bank of Jilin Branch of business development and expansion of various departments and the re-division of the Agricultural Bank of Jilin branch of the implementation of fiscal responsibility remains to be perfect. Specific problems: First, the Agricultural Bank of Jilin branch employees he a weak sense of cost control; Second, the implementation of the program is the responsibility of accounting in business is not quite rational division of labor, lack of a clear division of responsibilities of departments; Third, the absence of an effective operating efficiency and cost control objectives Linked to the incentive and restraint mechani system; Fourth, the responsibility of the existing accounting only goal of assessing responsibility for the assesent of responsibility for profit sector, a single test too indicators. In order to improve the responsibility accounting, we should do a good basis for the following work: First, the Agricultural Bank of Jilin Branch of handling the responsibility of departments with the objective of the overall strategic objectives as well as to correctly handle the relationship between the responsibility for accounting and financial accounting Relationship; Second, the bank should do a good job in-house basis, including the establishment of a sound bank rules and regulations, establish and improve the fiscal responsibility of agencies and organizations to establish the responsibility of accounting information systems.Taking into account the provincial branch of the Agricultural Bank of Business Development of the actual situation, the responsibility of improving the accounting should do the following:Ⅰ.The Agricultural Bank of Jilin branch of the Center division of responsibilities and functions of the perfect .1 Responsibility accounting in the Agricultural Bank of China,Jilin Branch. of the highest leadership of the organization is the responsibility for operating centers.2. Plan under the financial responsibility, responsibility for customer business centers, credit management responsibility, the responsibility of intermediary business, international business responsibility, the responsibility of the Office of the Qing capital, security responsibility, the responsibility of the Office of the Comprehensive Center, marketing responsibility for the Center The responsibility of the nine centers.Ⅱ.The Agricultural Bank of Jilin Branch of responsibility for the contents of the budget and account for the perfect.1.The responsibility account set up and account for the center: the responsibility of the centers is set up accounts accounting.2.The responsibility of budgeting: adjusted in accordance with the responsibility of the department budget3. The responsibility of the profit goal of budgeting: In accordance with the responsibilities of the central budget for the preparation of the responsibility for the content of the profit goal, the responsibility of the Center for Economic and responsibility centers and coordinated.Ⅲ. Responsibility accounting in the Agricultural Bank of China,Jilin Branch for improving the indicators assessing the accounting1.The financial responsibility of the Center: the profit sector, cost-compression rate liabilities, capital utilization, the utilization rate of fixed assets2. The responsibility of customer business centers: the profit sector, the cost of capital rate, the target completion rate of deposits, loans to earn interest rate, the rate of overdue loans3. The responsibility of the business center in the middle: the profit sector, the intermediary business revenue growth, per capita income growth rate among business, cost-income ratio Bank4.The responsibility of the international business center: the profit sector, high-cost liabilities compression rate of utilization of funds5.The responsibility of the Office of the Qing-funded centers: the profit sector, "stay" loan interest rate6. Security responsibility, the responsibility of the Office of the Comprehensive Center, the responsibility of marketing, credit management responsibility for the Center: the profit sector, the per capita cost of liability, reduce the cost of the per capita rate Ⅳ. The Agricultural Bank of Jilin branch of the responsibility of the objectives of the incentive to improve1. Managers to implement the annual salary system, and its revenue and results of production and management, responsibilities and risks of combining2. Accounting should also be combined with other banks in the internal accountability and responsibility, such as the appointment of leading cadres and cadres, employees and the general system of personal responsibility combined.3.Incentives to increase the transparency of the awardThrough this package of measures so that the esponsibility accounting in the Agricultural Bank of China,Jilin Branch has been to improve accounting, changes the Agricultural Bank of Jilin Branch clear responsibility for all departments, maximize the cost to oid the risk and establish high-low and healthy development of the commercial bank business model.
论文关键词： 责任会计；责任中心；责任预算；责任考核；
Key words（英文摘要）：www.328tibet.cn Responsibility accounting；responsibility centre；responsibility budget；Responsibility examation；