架构立体化分润体系,助力企业高质量发展——工商银行管理会计制度的创新探索  

Construct a Multi-dimensional Performance Distribution System to Help Enterprises Develop with High Quality:Innovative Exploration of Management Accounting System of ICBC

作　　者：万飞 栾希 谌嘉席[1] Wan Fei;Luan Xi;Chen Jiaxi

机构地区：[1]中国工商银行股份有限公司财务会计部

出　　处：《管理会计研究》2023年第2期88-96,共9页MANAGEMENT ACCOUNTING STUDIES

摘　　要：随着大型商业银行集团化和综合化趋势日益明显,如何科学、精准地进行业绩分成已经成为日常经营管理的痛点。本文从工商银行业绩分成体系发展历程出发,详细阐述工商银行立体化分润体系(Multi-dimensional Performance Distribution System,MPDS)在业绩精准计量、降低运营成本、促进业务发展、助力业财融合、强化风险管控等方面如何助力集团高质量发展,最后对立体化分润体系未来应用方向进行了思考。With the increasingly obvious trend of integration,how to scientifically and accurately share performance has become the pain point of daily operation and management of large commercial banks.Starting from the development process of ICBC's performance distribution system,this paper expounds in detail how ICBC's Multi-dimensional Performance Distribution System(MPDS)can help the Group's high-quality development in terms of accurate measurement of performance,reduction of operating costs,promotion of business development,promotion of business and financial integration,and strengthening of risk management and control.At last,it ponders the future application direction of the multi-dimensional performance distribution system.

关 键 词：业绩分成 立体化分润 高质量发展 

分 类 号：F832.33[经济管理—金融学] F830.42F234.3