国内商业银行分支机构全面预算管理研究

A Study on the Overall Budget Management of Domestic Commercial Bank's Branches

全面预算管理自其产生以来,作为管理的标准作业程序,它对推动现代企业的不断成熟与发展起到了极其重要的作用。然而,从国内主流商业银行及其分支机构的现状来看,虽然也已开始逐步引入与全面预算管理有关的理念和方法,但总体上仍处于比较初级的阶段,主要表现为:全面预算管理的组织架构体系不健全,目标确定欠科学,编制方法单一,没有统一的预算编制大纲,分析、考评机制也不够完善。本文认为现阶段国内商业银行分支机构逐步引入和升级全面预算管理的途径是在观念上要真正提高认识,全面做好编制预算的前期准备,强化预算的执行与控制,并努力做好预算的差异分析与考评工作。

Since its existence, as a standard management process, the overall budget management has played an important role in furthering modern enterprises＇ development. Given the current status of main Chinese commercial banks and their branches, although they are gradually introducing such management notion, they are generally on an initial stage, which is manifested as follows： the overall budget management＇s structure is not sound, the goal is not scientific, its compiling method is monotonous, it lacks a unified outline on budget compilation and the evaluation system has much room for improvement. To introduce and update the overall budget management, domestic commercial banks＇ branches have to improve their understanding on this management pattern, make a sufficient preparation on budget compilation, strengthen the budget＇s execution and control and emphasize the difference analysis and evaluation on the budget execution.