A Study On Centralized Disposal Of Accounting Based On BPR

Chinese commercial banks has realized the distance of the accounting information processing capability between chine and other advance countries. When confronting such circumstances, it is important to consider various means that would allow the Chinese commercial banks to maintain their activeness with regards to future competition, and to succeed in such an environment. With reference, and analysis of the successful experience generated from the western commercial banks during the reformation process, the business process reengineering (BPR), which is widely applied in western countries, can become a main measure for reformation and innovation in our commercial banks. Since commercial banks are accounted as members of the service industry, and there is much similarity in their concrete operations, thus the distinctive design in operation flow has can be considered as their main competitive advantage.The issue of centralized disposal of accounting business is expatiated from five sections in this article. The discussion starts with the illustration of basic theories of BPR, which includes a description of experience and situation of BPR, the methods of research, the content and the framework of thesis. Then, combining the current situation of accounting operation flow in Chinese commercial banks, an analysis of the accounting operation flow by value chain measurement is considered, whilst maintaining due emphasis on the necessity and feasibility of the accounting operation flow implementation. Third, it gives a general description of the objective, policy and framework of the reconstitution work of accounting operation flow. Fourth, according to the reconstitution objective, policy and general framework, an analysis in depth is made with regards to the embodiment of the reconstitution of accounting operation flow. The author's opinion regarding to the embodiment is that traditional accounting operation area should be divided as onstage contact area and backstage contact area, and as an essential task, the accounting calculation and examination work should be transferred from onstage area to backstage area.After the reconstitution, the function of marketing in operation will be emphasized whereas the function of calculation in accounting will be weakened to the onstage contact operation, whilst at the same time; and the backstage contact people should take responsibilities for convergent calculation, management and inspection.Finally, this article will conduct an analysis with regards to the quality management of the accounting operation flow and the risks of system, whilst taking into account the principle of quality management, manage guile line and measures of risks control.After the analysis of the reconstitution of accounting operation flow in the X bank we can confirm the opinions: the reconstitution of accounting operation flow in the Chinese commercial bank is just beginning and the direction of innovation is right; Centralized disposal of accounting in center is available; The key of success is to take in account the need of market and customer and design the perfect process to promote the development of business. We should strengthen the management of quality at the same time.