用管理会计营运现代商业银行

Operatiing modern commercial bank with the management accounting

现代管理会计是商业银行经营之必需。现代商业银行在市场经济体制条件下,必须改变在计划经济时期形成的经营理念和管理机制以及控制手段,运用现代管理会计制度,创新企业运营模式。现代管理会计制度的特点在于,侧重于为企业内部管理服务,方式方法灵活多样,同时兼顾企业经营的全局与局部两个方面,并面向未来。这也是管理会计区别于财务会计的一个主要标志。

Modern management accounting is required of commercial banks.In modern commercial bank under the condition of market economic system,must change in business philosophy and management mechanism of planned economy and control methods,application of modern management accounting systems,innovative business models.Features of modern management accounting systems,focuses on enterprise internal management,flexible ways,taking into account both global and local aspects of the business,and facing the future.This is a major sign of management accounting from financial accounting.