The Study Of Accounting Departmentalization Of Bank Of China Jilin Branch Sub-branch

At present, commercial banks strengthen internal management and control, actively dealing with the international banking competition is the trend of the times. And the traditional financial accounting system to reflect subsequent periodic monitoring and management can no longer meet the needs of modern commercial banks management, the introduction of management accounting, the implementation of sub-sector( accounting departmentalization ), sub-products, sub-customer accounts has become the choice of most commercial banks. The first expounded on the commercial banks under sub-sector accounts significance, introduced sub-sector accounting for the core content; through field surveys, this theory to management accounting based sub-sector accounts intended to find the crux of operation are sluggish, hoping to find, propose viable solutions, sub-sector accounts to the accuracy, rationality and effectiveness through the examination of departmental performance for the overall efficiency of our banks. I hope this research to promote grass-roots work of the sub-sector accounts for practical value and meaning.Bank of China Jilin branch sub branch for research, through field investigation methods, and use management accounting theoretical knowledge on the commercial banks under the sub-sector accounting background and significance, introduced sub-sector accounting for the core content; Jilin Province branch of the Bank of China focused on the sub-ranch sub-sector accounts for the status quo analysis sub-sector accounts to identify the crux of operation are sluggish; In response to the problems of the Bank of China Jilin branch sub-ranch accounting departmentalization work to make...