Research On The Development Of Management Accounting Talents In NJ Bank

In recent years,China's economy has entered a new normal,and the direction of economic development has changed.It is a new development requirement for enterprises.The current established commercial banking system is more effective in supporting past economic growth,such as supporting the extensive expansion of low-end manufacturing and supporting the rapid growth of China's economy in the past.However,in the face of China's current stable economic growth,commercial banks need to undergo a new transformation of empowerment.In order to strengthen the risk management capabilities of commercial banks,China Banking Regulatory Commission promulgated a series of risk management guidance and measures,gradually strengthened the supervision of commercial banks' operational indicators,and proposed stricter capital adequacy ratio supervision guidelines.As a small and medium-sized commercial bank,the city commercial bank relies on the growth of the local regional economy.In the past,it can be driven by scale to increase its performance.However,in an environment where the economic growth is stable and the increasingly strict regulatory environment,city commercial banks must be transformed to enhance their competitiveness.Management accounting,as a business accounting,can help small and medium-sized commercial banks to transform.Since the 21st century,domestic management accounting practices have been actively explored.The Ministry of Finance of China issued a "Guiding Opinions on Comprehensively Advancing the Construction of Management Accounting System"in 2014,and proposed to establish a management accounting system with Chinese characteristics.The Chinese Institute of Certified Public Accountants issued the China Management Accounting Professional Competence Framework in July 2018(discussion)Draft),a preliminary overview of the management accounting function framework,summarizes and summarizes the competency that primary,intermediate and senior management accounting talents must possess.The development of management accounting system also lays a foundation for commercial banks to speed up the construction of management accounting system.This paper takes management accounting talent as the research object,and uses literature research method,questionnaire survey method and case analysis method to conduct research.As a representative of the city commercial bank,NJ Bank has paid attention to the application of management accounting in recent years,and achieved initial results.However,due to the lack of management accountants and insufficient competence of management accountants,the practice of management accounting has its shortcomings.Therefore,this paper draws on the experience of domestic banking practice,based on the relevant theories of team diversity,management accounting competency and performance management,and proposes programs.It is hoped that through the research of this paper,it will help the development of NJ bank management accounting talents to a certain extent,and expect to provide reference for the financial transformation of more small and medium commercial banks.