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绪论由于竞争激烈加上信息技术的飞速发展,原有的以控制、塔式组织为基础的智能行政管理已经不再能够满足现代企业的发展需要。20世纪80年代,一些欧美国家的商业银行在学习了工业生产、企业管理后,推出了以流程再造为核心的管理体制改革,其结果为建立了扁平化、集中化、垂直化、专业化的组织架构,形成了以客户为中心、面向市场的系统流程,建立起了流水线作业的流程化管理模式。1.流程银行及管理会计的理论研究
Introduction Due to the intense competition and the rapid development of information technology, the original intelligent administrative management based on control and tower organization can no longer satisfy the development needs of modern enterprises. In the 1980s, after studying industrial production and enterprise management, some commercial banks in Europe and the United States introduced the management system reform centered on process reengineering. As a result, they established a system that is flat, centralized, vertical and specialized Organizational structure, formed a customer-centric, market-oriented system processes, set up a streamlined workflow management mode. 1. Process Bank and management accounting theory research