Responsibility of the state-owned commercial banks accounting system discussions

A state-owned commercial banks, the existing management accounting system deficiencies
First, the internal functions of the department's financial responsibility is not clear, the line did not manage to regulate the sector of Economic behavior.

Second, the measured performance of the "accounting" and the management of the "responsibility" not to do combination, affected the accounting management performance of the play.

Third, commercial banks still use accounting Financial Accounting, settlement accounting, internal management services for the responsibility accounting system is not perfect.

Second, the state-owned commercial banks under the difficult responsibility accounting system
Responsibility accounting system, including setting up responsibility centers, a clear scope of responsibility and authority, responsibility for the preparation of the budget, determine the assessment standard, submitted responsibility report, assessing the implementation of the budget, evaluate the implementation of reward and punishment system operating performance of these state-owned commercial banks in the implementation of the content up, really difficult .

First, the management system of large, at a corporate level management system with a reasonable division of responsibility centers and responsibility centers with the same standards of assessment and management is difficult, whether it is during the unified leadership of the specialized banks, or after conversion of a legal person, the core is stressed that a national commercial banks as business entities in the vertical leadership system, the negative profit and loss by the head office system, this system looks like a unified external centralized country, the whole line up and down to create synergy, but in fact concealed a lot of contradictions. the same system, the same macro-control measures, how various types of evaluation points in the East and West, branch performance? unify these systems and sub-point is the contradiction, namely, how to grasp the system and sub- between degrees.

Second, the assessment of a wide range of indicators, with the responsibility of the accounting profit as the center's guiding ideology is inconsistent, thereby increasing the difficulty of implementation, reducing the liability of accounting management performance. Total state-owned commercial banks, branches of the system the system, from an objective decision on the management by means of a number of indicators on the line must be divided, branch performance evaluation. The use of indicators for assessing performance is beyond reproach, but the index system of comprehensive, science, and particularly the feasibility of important, the banks struggled, trying to "nature" with a breakthrough, the result has been unsatisfactory, comprehensive national commercial bank management in recent years, the development of indicators and assessment, the prevalence of "more than three less, many indicators point in time, less time indicator, a small number of indicators, quality indicators less, relative index less than absolute targets in the indicator system and assessment methods, various defects inevitably produced: First, light weight , re-extension of the expansion, meaning light tapping. The second is to complete the index, the results of great importance to a single final book, in fact, ignoring the responsibility of management to control the whole process, ignoring the concerns of operational efficiency, and thus manage the line and the lower line of the , the often more favorable for the planned targets and caught in the endless bargaining. This article focuses on the core plan is completed or not, rather than efficiency and real efficiency. Third, the reliance on absolute indicators of the assessment and management indicators for a single but lack of science, can not accurately measure the line of Profitability and operational efficiency, ultimately did little to promote the management level, under the repeated assessment was assessment only indicator, rather than the management itself, and responsibility accounting thought the opposite.

Thirdly, the financial system under the current system constraints, operational efficiency can not be effectively linked with the distribution of benefits, effective incentives is difficult to achieve. Can only be linked to current wages of workers out of part linked to the wage level is generally higher than in the current low, it was difficult to play an effective incentive. Under the current system developed by the financial sector financial system, the higher wage plan by the bank plans to control the total cost, cost allocation, the autonomy of the wage distribution little difficult to solve the super-profits the allocation of the effect of poor management and no corresponding effective control and management methods.

Third, the state-owned commercial banks to implement responsibility accounting system response
First, the reform of state-owned commercial banks in the organizational structure, elements of the organization through the integration of operations, bringing the total, points, branch responsibilities have focused on the establishment of a reasonable division of responsibility centers and create the necessary conditions in accordance with the requirements of responsibility accounting system, state-owned reform of commercial banks in the organizational structure of the idea should be: the head office to focus on strengthening market research, policy development, electronic information technology, risk control, bulk product development, supervision and inspection functions, a branch focusing on strengthening the implementation of the policy, market research , marketing strategy, staff training, development of special services, package functions, a Branch Office, two branches focusing on enhancing customer-facing marketing, public relations and other functions, branch to concentrate on retail and some wholesale business By operating elements of organizational integration, to a reasonable division of responsibility centers, clear duties and powers, responsibility for the implementation of accounting system to create the necessary conditions.

Second, to establish indicators of relying on the evaluation system of responsibility centers, performance evaluation and indicators for assessment of the combine. Line management responsibility for its accounting systems or implement Xia Zhu indicators of assessment, the objective is to achieve overall business objectives, if two split between those who are achieving the desired effects, if the two combine, the result must complement each other. the performance evaluation and indicators for assessing the key combination: index evaluation system must rely on the responsibility centers, so that accountability, professional indicators should be subordinated to efficiency indicators to ensure objectives, targets combined assessment and performance evaluation. to business throughout the whole process of assessment of responsibility accounting system to replace the traditional indicators of assessment, so that those who are more focused on performance evaluation, benefits. Links to free download http://www.hi138.com
Third, build incentive mechanisms, the appointment and dismissal of cadres, institutions merge, reassigning personnel and other objectives and responsibilities linked to the financial system to compensate for the limitations caused by the lack of effective incentives. Division of responsibility center, responsibility center's responsibility to be the recognition, measurement , record and report on the formation of responsibility, these are the responsibility of the basic accounting work, if the accounting end of the story, the full responsibility for the accounting work will be a mere formality, with no practical significance, so commercial banks to implement responsibility accounting system, must be building reward and punishment mechanism, responsibility for responsibility centers and responsibility of reward and punishment evaluation The main way of reward and punishment should be based on the performance of responsibility centers determine the Economic interests of each person, but under the current system, linked to performance and benefits is difficult to completely achieved, to compensate for lack of effective incentives, appointment and removal of the cadres, institutions merge, reassigning personnel, cost management are closely linked to achieve the same profit, so that responsibility for cost accounting has a strong intrinsic motivation to stimulate the enthusiasm of everyone working to achieve responsibility accounting ultimate goal.

Fourthly, cooperation and technology departments to develop simple accounting procedures, improve accountability of accounting and operational science developed by the conventional accounting-based, information sharing, independent of the computer software system. Raw data from the conventional accounting system, read the formation and responsibilities of the reporting period consistent with accounting, general accounting statements from time to time, for the responsibility accounting responsibilities of the budget, internal pricing and performance evaluation services.

References:
1, Zhang Wengang. Management accounting application in commercial banks [M]. Liaoning national publication, 2008.

2, Shen Jun state-owned commercial banks to support source configuration [M]. Economic Management Press, 2006.

3, Li Ming, Huang Jinwang. Financial Accounting System doubts [M]. China Price Publishing House, 2003. Links to free download http://www.hi138.com