管理会计在基层行绩效考评体系建立中的应用

The Application of Management Accounting in the Establishment of Performance Evaluation System in Basic Banks

如何管理创新,不断提高经营管理水平,增强核心竞争力,实现可持续发展,已成为银行企业的当务之急。在现代公司控制体系分散决策、业绩评价与薪酬政策这三大支柱中,业绩评价体系占有重要地位,在基层行建立绩效考评体系具有重要的现实意义。

It has been urgent affairs in bank enterprises as how to carry out management innovation to constantly improve management level, enhance core competitiveness, and to realize sustainable development. In modern companies, among the three backbone of separate decision of control system, achievement evaluation and salary policy, achievement evaluation system is of an important status and of important practical significance in the establishment of performance evaluation system in basic banks.