Accountant of state-owned commercial bank manages mode research
Meng Jianjun
While accountant of state-owned commercial bank is organizing its internal business accounting, it is national economy even departmental door is offerred pay settle accounts the service. This kind of special economy status, outside deciding state-owned commercial bank to the accountant is mirrorred besides play and control two basic function, still developing external settle accounts serves this one main function. The another branch that produced system of accounting of state-owned commercial bank from this one - settle accounts accountant.
Current, the accounting management pattern of state-owned commercial bank basically stays in financial accounting phase, it is one kind is supervised report, gently again, manage heavy finance affairs, gently " type of charge to an account " accountant. Supervisory function is to weaken, for settle accounts service function was not known adequately. As the ceaseless development that state-owned commercial bank is reformed and expands, be necessary to examine existing accountant pattern afresh, consider and discuss new pattern: Annulus correct? should apply administrative fiscal theory, technology and method adequately to strengthen management, control runs an activity, come true " type of charge to an account " accountant to " other side of; of change of management " fiscal, should take seriously and strengthen the function that serves for settle accounts, stimulative safety, benefit the satisfactory implementation of two big targets.
One, the principle that pattern of management of accounting of state-owned commercial bank must follow
(One) business accounting and management pay equal attention to principle. Bank with seeking profit the biggest melt into manages an end, want economic accounting of be particular about and economic result, write down good Zhang for the enterprise, be client service is above criticism very. But should realize gain the biggest change, odd go up from financial business accounting make an issue of is insufficient, still must apply management to fiscal theory and method are controlled to managing a process to undertake and manage.
(2) internal business accounting and exterior business accounting pay equal attention to principle. Bank accountant is different from other industry fiscal a marked characteristic is: ? of Tuan of Tiao of drop of inclined old vasting bursa includes of quarrel of Song of of play of annulus correct the; of change of increase and decrease of financial capital, indebted, rights and interests at the same time, because by national economy the management activity of departmental door causes the major business activity of the bank, this decided a bank even business accounting, report and supervisory countryman economy are departmental the capital activity circumstance of the door, each enterprise, offer each to pay settle accounts the service for its. Because this bank must be in,do well internal business accounting while, the control that strengthens pair of exterior business accounting, supervise and manage, ensure battalion transport fund is safe.
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