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论文编号：	7906
作者编号：	2120132814
上传时间：	2015/12/8 15:48:31
中文题目：	TB银行会计业务流程再造方案研究
英文题目：	Study on the Accounting Business Process Re-engineering of TB Bank
指导老师：	李莉
中文关键字：	流程银行；流程再造；会计业务流程
英文关键字：	Process Bank; Business Process Re-engineering; Accounting Business Process
中文摘要：	伴随全球经济一体化的进程加快、信息技术的迅猛发展及普遍运用，以及非银行金融机构与非金融机构的深入参与，我国商业银行所处的同业竞争环境日趋紧张。国内商业银行原有的传统会计业务处理模式和流程不仅在短期内降低成本、提高效益的作用极其有限，而且更难适应新的竞争形势下“以客户需求为导向”的市场化竞争需求，因而相继采纳国际先进的经济管理革新理念，打破陈旧过时的会计处理思路，积极引入并实施银行流程的再造，以客户为主导、以流程为中心，尝试建立一种新型的银行会计业务运营管理模式。本文以TB银行为研究样本，试图通过银行对会计业务流程的再造现象进行分析研究，从而构建出一个包含前期会计业务处理、以及事后稽核监督的流程改造方案，以期为商业银行传统会计业务流程的自身发展问题，提供一个较为完备、并具有真实可操作性强的解决方案。弥补国内现有相关研究偏重理论探讨、缺乏实践指导意义的不足，并为我国商业银行向流程银行机制转变，提高经营效益与管理效率提供了理论基础和实践指导。 本文首先阐述了银行会计业务流程再造背景和研究的意义，并从银行会计业务流程再造的理论基础和风险管理理论的分类和应用两个方面进行了论述。接着对TB银行整体概况及会计业务流程和稽核处理的现状进行了描述，分析了现行流程中的主要问题。随后，在对会计业务流程再造的原则和可行性进行了论述后，提出会计业务流程再造的总体方案设计思路。接着，结合TB银行业务发展的实际情况，以跨行汇款业务为例，分别针对会计业务处理、会计事后稽核工作的岗位及业务流程推广方案进行了明确的设计和详细的阐释。并对TB银行会计业务流程再造的预期效果进行了分析，探讨了流程再造方案实施过程中可能存在的风险及风险防控措施。最后，笔者进行了全文总结，提出研究结论，梳理本文研究的不足，并展望了商业银行未来会计业务流程再造方案设计可能的改进趋势和研究方向。图16幅，表5个，参考文献30篇。
英文摘要：	Along with the process of global economic integration accelerate, the rapid development of widely used information technology, and the depth of non-bank financial institutions and non-financial institutions to participate in, the competition environment of Chinese commercial banks has become increasingly nervous. Domestic commercial banks, the original traditional accounting business process model and the process is not only to reduce cost and improve efficiency in the short term effect extremely limited, and more difficult to adapt to the new competition situation "to customer demand as the guidance" the demand of market competition, and thus have adopted advanced international concepts of economics and management innovation, to break the antiquated accounting ideas, introduction and implementation of Banks' process reengineering actively, take the customer as the leading factor, to process as the center, try to establish a new type of bank accounting business operation and management mode. Based on TB Bank as the research sample, this paper tries to through the bank, based on the analysis of accounting business process reengineering, and construct contains preliminary accounting business process, and process reconstruction scheme of the audit supervision, so as to commercial Banks to their own development of traditional accounting business process, provide a more complete, more practicable and have a real solution. Make up for the domestic existing related research lay particular stress on theoretical discussion, the shortcomings of the lack of practical guiding significance, process and for our country the commercial bank to bank mechanism transformation, improve the management benefit and efficiency of management provides a theoretical basis and practical guidance. This article first expounds the bank accounting background and research significance of the business process reengineering, and accounting business process reengineering theory basis from the bank and the classification of the risk management theory and application two aspects are discussed. Then the TB bank overall situation and accounting business process and the present situation of the audit process are described, analyzed the main problems in the current process. Then, in principle of accounting business process reengineering and discussed the feasibility, put forward the overall design of the accounting business process reengineering. Then, combined with the actual situation of TB bank business development, inter-bank remittance business, for example, respectively for accounting business processing, after the audit work of jobs and business process promotion scheme for the specific design and detailed interpretation. And expected effect of TB bank accounting business process reengineering are analyzed, the implementation of process reengineering scheme was discussed possible risks and risk prevention and control measures. Finally, the author has carried on the full text summary, put forward the research conclusion, combed in this paper, and prospects the future commercial bank accounting business process reengineering scheme design possible improvement trend and research direction.
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