商业银行推广应用管理会计的思考

Thoughts of Popularizing and Applying Managment Accountant in Commercial Bank

商业银行要加强内部控制,提高经营管理水平和竞争能力,实现效益最大化,有效防范和化解金融风险,就应大力推广应用管理会计。推广应用管理会计要实行分部门核算,准确划分各责任部门的收入和支出,要实行责任预算,建立激励约束机制。

If commercial bank wants to strengthen the inner control, enhance the standard of management and competitive power, fully realize its benefit and prevent and resolve financial risk effectively, it should devote major efforts to popularizing and applying the management accountant.In this way, it needs to carry out every department accounting, exactly divide the income and the expenditure of every liability department. It also needs to carry out responsibility budget and set up the encouragement and restraint mechanism.