A Bank Problems And Countermeasures In The Application Of Management Accounting

Along with further reform of financial system and the intensification of the opening and competition of the financial market, the most urgent thing for Chinese commercial banks is to achieve the management system transformation and promote power of the value-creativity and international competition as soon as possible. One of the relatively realistic and strategic choices for us to get along with the competition with the top level international banks is to integrate the management accounting methods into the internal management of the banks such as funding management, cost keeping, risk management, profitability analysis, performance evaluation, etc. Chinese commercial banks have already successfully gained some experience by integrating of some management accounting methods into practice around2000. Recently, some various large-scale commercial banks start to establish the program of management accounting system one after another. However, management accounting methods, which are the very westernized management methods, still have great differences between developing counties and developed countries. It is a long way to go for its deep localization in Chinese commercial banks for the following aspects:the organization management system, operation planning, personnel quality, etc.The paper will take bank A as an example, combining with the realistic situation of Chinese banks, the paper will discuss some problems in the process of integration management accounting system into Chinese commercial banks operation, such as the notion, the content and the methods of management accounting. The paper will illustrate some foreign and domestic management accounting theories to prove the essentials of establishing management accounting system. Meanwhile, the paper also will try to develop some new methods in some areas, such as the establishment of banking cost keeping system management accounting information system, and section responsibility fulfillment adoption, etc., in order to offer some suggestions for Chinese commercial banks in the practice of management accounting system.