我国金融行业系统会计业务流程再造研究

会计业务流程再造必须实行前后台分离的会计管理模式.该模式一方面简化了前台会计处理流程,将前台人员从繁忙、琐碎的会计工作中解脱出来,提高了前台服务效率,发挥了网点的营销渠道作用,另一方面,前台交易风险集中上移至后台处理中心,提高了防范交易风险和操作风险的能力.

Empirical analysis of operational risk measurement on Chinese commercial banks

Accountant business flow restructure must carry out the accountant management mode by separating front desk from post desk.This mode,on the one hand,simplifies front desk accounting business flow to liberate the accountants from complex and busy work on front desk,to raise front desk service quality and to play a role in network marketing channels,on the other hand,front desk transaction risk is transferred to post desk business center to prevent risk transaction and operational risk.