我国商业银行管理会计应用浅析

China commercial bank management accounting application analysis

商业银行管理会计涵盖财务预算、成本核算、盈利分析、业绩评价和资产负债管理等内部管理的核心内容,提供银行发展战略、盈利能力、风险预警和业绩衡量等重要信息。为了充分发挥管理会计在我国商业银行经营管理中的作用,以提高商业银行的经营效益、管理水平和市场竞争力,本文具体阐述了当前我国商业银行管理会计应用与革新的主要内容,并提出了在商业银行推行管理会计的对策建议。

management accounting of commercial banks cover financial budget、cost computation、profitability analysis、performance evaluation and the main part of internal management for example asset-liability management, providing bank development strategy、profitability、risk warning and performance measurement and other important information. To take full advantage of management accounting to improve operation efficiency of commercial banks、management level and market competitiveness, this paper specifically elaborates the main part of current accounting application and innovation of management accounting of commercial banks in china. It also makes suggestions about implementation of management accounting.