谈建设银行会计业务流程再造

【Abstract】 As the core of national economy, the finance industry is one of the ten fields that the Chinese government has promised to open after it joined the WTO. According to the agreement, at the end of 2006, foreign capital banks will be able to completely take in charge of RMB operation. When confronting such circumstances, it is important to consider various means that would allow the Chinese commercial banks to maintain their activeness with regards to future competition, and to succeed in such an environment. With reference, and analysis of the succesul experience generated from the western commercial banks during the reformation process, the business process reengineering(BPR), which is widely applied in western countries, can become a main measure for reformation and innovation in our commercial banks. Since commercial banks are accounted as members of the service industry, and there is much similarity in their concrete operations, thus the distinctive design in operation flow has can be considered as their main competitive advantage.Recently, many literature materials are considering the thoughts and concepts of BPR, however, most of them are limited to a general introduction, or else lack an actual maneuverability on the subject. There are comparatively less documents or articles concerning an analysis on a specific type of business process, and even less with regard the reconstitution of the bank accounting business process. Therefore, a study on reconstitution of accounting business process for commercial banks is meaningful both on a theoretical and on a factual basis.The issue of reconstitution in the accounting operation flow is expatiated from five sections in this article.The discussion starts with the illustration of basic theories of BPR, which includes a description of the fundamental connotation, policies in actualization, the reconstitution model and a measure of the BPR. Then, combining the current situation of accounting operation flow in China Construction Bank(CCB), an analysis of the accounting operation flow by value chain measurement is considered, whilst maintainingdueemphasisonthenecessityof theaccountingoperationflow论文范文