Study On Design Of Accounting Operation Model Of Gansu Bank

With the further deepening development of China’s reform of the financial system, the financial industry in Gansu ushered in the fierce competition in the industry. A variety of customer needs and the rapid development of information technology have made the bank must adapt to the market environment and the changing market needs by using an excellent reaction and adjustment. Some city commercial banks in Gansu Province have finished the M&A adhering to local to seek a better competitive strength. Not only formed two camps contain Gansu Bank and Lanzhou Bank, but also laid a good foundation for the city commercial banks to serve the Gansu economy and to achieve inter-regional development.The article analyzes the Gansu bank accounting mode, accounting objectives, accounting environment and the current accounting operating mode of Gansu Bank, and attempt to give some suggestions about the Accounting Operating construction of Gansu Bank after M&A.However, the current Gansu Bank has some hidden development hazards. As a prime bank branch, the accounting operations department not only has to manage a large number of accounting personnel, but also plays a vital role in the bank’s entire accounting operations environment. That is to say the accounting operations department is an important but invisible road which can connect all of the departments in Gansu Bank. Therefore, according to the efficiency principle, the accounting business process transformation, the reasonable organizational layout and the fulfilling of the business functions of the processing center can be excellent means to solve the hidden development hazards. Apart from this, the integration of Cultural also is a development hazards need to pay attention to. As a result of the difference of the accounting objectives and accounting environment between Pingliang Bank, Baiyin Bank and Gansu Bank and some remaining issues about the integration of cultural after M&A. While on the surface, it seems that there is no direct contact between the integration of cultural and the design of the accounting model, The former is the basis of the latter. As a result, Gansu Bank can try to introduce some advanced management tools to promote the integration of cultural and improve the performance, for example, Balanced scorecard and Value Chain Accounting.Finally, the article reaches some measures to overcome the difficulties when the new modular accounting mode will run in Gansu bank according to the author’ s practical experience.