摘要
文章通过分析责任预算体系在商业银行加强内部控制、提高经营管理水平、有效防范和化解金融风险中的积极作用,阐述了商业银行责任预算体系的基本结构、构建原则和建立方法。
Through analyzing the active role that responsibility budget system plays in commercial bank to strengthen internal control, improve management level and take precautions against and reduce financial risks, this article describes the basic structure, principle of construction and creation method of responsibility budget system in commercial bank.
出处
《郑州航空工业管理学院学报（社会科学版）》
2008年第2期174-176,共3页
Journal of Zhengzhou University of Aeronautics(Social Science Edition)
基金
上海市教委人文社会科学基金项目(06ES050)
关键词
责任预算体系
责任中心
商业银行
responsibility budget system
responsibility center
commercial bank
