论商业银行财务管理的特点

The Particularity of Financial Management in Commercial Banks

商业银行是经营货币、信用的特殊企业,其财务活动与一般工商企业有较大的区别。

Commercial banks are special enterprises which manage the currencies and credits, their financial activities are quite different from those of general industrial and commercial enterprises, and it is this fact that determines the particularity of financial management in commercial banks.