The Construction Of Bank Management Accounting System Based On The Theory Of SMA

In recent years, the China state-owned commercial bank was experiencing a time of epoch-making reforming. The reform goal is to promote the government efficiency and the government quality. Among other things, to promote financial control level is one of the most important thing. This paper begins with the advanced theory of bank management accounting system and the concept of strategic management accounting (SMA) appeared recent years, by analyzing the realistic situation of domestic commercial banks and the project developed by the Agricultural Bank of China, want to make the further research to the construction of the management accounting system in commercial banks. It analyze the finance system reform difficulty faced by the commercial bank, point out if the bank want to set up management accounting system which manifested the strategic intention, it first had to unify the strategy management accounting's idea, then carry on reforming the work flow of the financial process, further strengthens and improves accountant work weak link, strengthens the research of the bank marketing strategy, carry out the balanced score card (BSC) inspective system, pays great attention to the bank's long-term development.This emphasis of the paper places on the system mechanism construction under strategy guided management accounting, pays great attention to the realist question which exists in the process, brings forward some resolutions in order to provide some constructive advice.