管理会计工具及方法在江苏省农商行的应用进程及现状分析——基于江苏省农商行的问卷调查  

Analysis of the Application Process and Current Situation of Management Accounting Tools and Methods in Rural Commercial Banks of Jiangsu Province: Based on the Questionnaire Survey of Jiangsu Rural Commercial Banks

作　　者：黄娟[1] 吴雪儿 HUANG Juan;WU Xue-er(Nanjing University of Science and Technology Zijin College China,210016)

机构地区：[1]南京理工大学紫金学院

出　　处：《科学．经济．社会》2019年第2期49-60,70,共13页Science Economy Society

基　　金：2017年江苏高校哲学社会科学基金资助项目(2017SJB2080)“管理会计工具方法在江苏省农村商业银行的应用与创新研究”;2017年南京理工大学紫金学院科研项目(2017ZXSK0401005)“管理会计工具方法的应用与创新研究——以CS市农村商业银行为例”的阶段性研究成果

摘　　要：随着农商行的上市,如何提高农商行的竞争力成了各家农商行共同面临的问题。经过银行业10多年的发展,管理会计工具的应用已受到国内各大商业银行的重视,论文以江苏省农商行为样本,对管理会计工具在农商行的应用现状及进程进行调研,实证分析了苏南与苏北地区有代表性的两家农商行在管理会计工具实施效果方面的差异,结论显示全面预算管理的实施效果在两银行之间并无显著差异,在多维度盈利核算分析体系及绩效管理工具的实施效果方面存在显著差异,在苏南地区农商行的实施效果优于在苏北地区的实施效果。在此基础上分析了实施效果差异的成因,并提出应用对策。With the listing of Rural Commercial Bank,how to improve their competitiveness has become a common problem faced by all Rural Commercial Banks.With the development of banking industry for more than 10 years,the application of management accounting tools has attracted the attention of major commercial banks in China.This paper investigates the current situation and process of the application of management accounting tools in Rural Commercial Banks in Jiangsu Province based on the behavior samples of Rural Commercial Banks in Jiangsu Province,and makes an empirical analysis of the two representative Rural Commercial Banks in southern and Northern Jiangsu Province in management accounting.The results show that there is no significant difference between the two banks in the implementation effect of comprehensive budget management.There are significant differences in the implementation effect of multi-dimensional profit accounting analysis system and performance management tools.The implementation effect of Rural Commercial Banks in southern Jiangsu is better than that in northern Jiangsu.On this basis,the causes of differences in implementation effect are analyzed,and application countermeasures are put forward.

关 键 词：江苏省农商行 管理会计工具及方法 应用现状 对策 

分 类 号：F275.5[经济管理—企业管理]