由于国内外金融环境的不断变化、人们需求呈现多样化以及金融全球化 程度的不断加深，商业银行由于其经营产品性质的大同小异，在经营压力的 不断增加的情况，商业银行之间的竞争更多的体现在服务质量以及业务处理 等软实力方面。近几年来商业银行逐渐重视运营管理体系的建设工作，通过 对业务流程进行集中处理、优化业务流程、提升服务水平等一系列工作，来 提升银行自身的竞争能力、降低银行的运营成本。基于此本文以H银行哈尔 滨分行会计业务流程再造进行研究。 本文主要以H银行哈尔滨分行为研究对象，运用流程再造的基本理论对 当前的会计业务流程进行了较为全面和深入的研究分析，归纳出该分行现有 的会计业务流程在具体实践的过程中还存在诸多问题，如：营业网点智能化 程度低、会计业务多头管理、业务办理环节复杂、会计人员专业知识不够丰 富以及现行会计操作系统存在不足的主要问题，在探究问题出现原由的基础 上初步制定了H银行哈尔滨分行会计业务流程再造的方案。首先明确了业务 流程再造的目标和原则，对前台和后台会计业务流程再造进行了系统性设计， 在遵循H银行会计制度的基础上分别对业务流程再造后的组织机构设计、岗位 设置进行了重新设计。 最后笔者针对H银行哈尔滨分行会计业务新流程的实施提出了保障措施 与风险控制。保障措施包含了技术保障、人员保障、制度保障和资金保障， 在实施过程中还应加强信息化建设、人员培训、异常行为排查、人员素质、 会计检查力度来树立风险控制理念，从而有效地降低会计业务处理系统的风 险、操作风险、道德风险。 关键词：商业银行；会计业务流程；流程再造 哈尔滨工业大学工商管理硕士学位论文 -II- Abstract Duetothecontinuouschangeoffinancialenvironmentathomeandabroad, thediversificationofpeople'sdemandandthedeepeningoffinancial globalization,commercialbanksarefacingmoreandmorecompetitioninterms ofservicequality,businessprocessingandothersoftpowerduetothesame natureoftheirbusinessproductsandtheincreasingpressureofbusiness operation.Inrecentyears,commercialbanksgraduallyattachimportancetothe constructionofoperationmanagementsystem.Throughaseriesofworksuchas centralizedprocessingofbusinessprocesses,optimizationofbusinessprocesses, andimprovementofservicelevel,theycanimprovetheirowncompetitiveness andreducetheoperationcostofbanks.Basedonthis,thispaperstudiesthe accountingbusinessprocessreengineeringofHarbinbranchofbankH. BasedontheresearchobjectofHarbinbranchofBankH,thispapermakes acomprehensiveandin-depthstudyandanalysisofthecurrentaccounting businessprocessbyusingthebasictheoryofprocessreengineering,and concludesthattherearestillmanyproblemsinthespecificpracticeofthecurrent accountingbusinessprocessofthebranch,suchas:thelowlevelofintelligence ofthebusinessoutlets,themulti-managementofaccountingbusiness,andthe miscellaneousofbusinessprocessinglinks,theweakprofessionalknowledgeof accountingpersonnel,andthedeficienciesofthecurrentaccountingoperation system.Basedontheinvestigationofthecausesoftheproblems,theschemeof accountingbusinessprocessreengineeringofHarbinbranchofBankHis preliminarilyformulated.Firstly,thegoalandprincipleofbusinessprocess reengineeringaredefined,andthebusinessprocessreengineeringofforeground andbackgroundaccountingissystematicallydesigned.Then，theorganization designandpostsettingafterbusinessprocessreengineeringareredesignedbased ontheaccountingsystemofbankH. Finally,theauthorputsforwardsafeguardmeasuresandriskcontrolforthe implementationofthenewaccountingbusinessprocessofHarbinbranchofbank H.Theguaranteemeasuresincludetechnicalguarantee,personnelguarantee, 哈尔滨工业大学工商管理硕士学位论文 -III- systemguaranteeandcapitalguarantee.Intheprocessofimplementation,we shouldalsostrengtheninformationconstruction,personneltraining,abnormal behaviorinvestigation,personnelqualityandaccountinginspectiontoestablish theconceptofriskcontrol,soastoeffectivelyreducetheriskofaccounting businessprocessingsystem,operationriskandmoralrisk. Keywords: commercialbanks,accountingbusinessprocess,processreengineering 哈尔滨工业大学工商管理硕士学位论文 -IV- 目录 摘要...............................................................................................................................I Abstract ..........................................................................................................................II 第1章绪论...................................................................................................................1 1.1课题来源及研究的背景和意义........................................................................1 1.1.1课题来源.......................................................................................................1 1.1.2研究背景.......................................................................................................2 1.1.3研究意义.......................................................................................................3 1.2国内外研究现状.................................................................................................3 1.2.1国外研究现状..............................................................................................3 1.2.2国内研究现状..............................................................................................5 1.2.3国内外研究现状评述.................................................................................9 1.3研究内容与方法...............................................................................................10 1.3.1研究内容.....................................................................................................10 1.3.2研究方法.....................................................................................................10 第2章H银行哈尔滨分行会计业务流程问题及成因分析................................12 2.1H银行哈尔滨分行概况..................................................................................12 2.2H银行哈尔滨分行会计业务流程现状及组织结构...................................12 2.2.1会计业务流程现状....................................................................................12 2.2.2会计业务组织结构....................................................................................15 2.3H银行哈尔滨分行会计业务流程存在的问题............................................16 2.3.1营业网点智能化程度低...........................................................................16 2.3.2会计业务多头管理....................................................................................17 2.3.3业务办理环节复杂....................................................................................17 2.3.4会计人员专业知识不够丰富..................................................................18 2.3.5现行会计操作系统存在不足..................................................................19 2.4H银行哈尔滨分行会计业务流程问题的成因分析...................................20 2.4.1信息技术条件的制约...............................................................................20 2.4.2各环节链条相互配合程度不够..............................................................20 2.4.3系统缺乏有效整合....................................................................................20 2.4.4人力资源配置不合理...............................................................................21 哈尔滨工业大学工商管理硕士学位论文 -V- 2.5本章小结............................................................................................................21 第3章H银行哈尔滨分行会计业务流程再造.....................................................22 3.1业务流程再造的目标及原则..........................................................................22 3.1.1会计业务流程再造目标...........................................................................22 3.1.2会计业务流程再造原则...........................................................................23 3.2基于电子化的会计业务流程再造设计........................................................25 3.2.1将客户身份人工核验改为系统自动生物识别....................................25 3.2.2将对公业务凭证信息人工验证改为扫描录入....................................27 3.2.3将个人业务纸质凭证改为无纸化处理.................................................28 3.2.4将本地授权改为远程与本地授权相结合.............................................29 3.2.5将多