管理会计在商业银行经营中的应用路径探析

Analysis on the Application Path of Management Accounting in the Operation of Commercial Banks

近年来,我国商业银行进入新一轮发展转型期,市场竞争日趋激烈,经营模式面临重大调整,内部管理压力不断加大。当前,商业银行要想在激烈的市场竞争中立于不败之地,就要重新审视自身经营管理模式,加强对管理会计的应用。以在商业银行经营中应用管理会计的意义为切入点,分析了管理会计在商业银行经营应用中面临的主要困境,并在此基础上探讨了推进管理会计在商业银行应用的路径。

In recent years,China's commercial banks have entered a new round of development and transformation,with market competition becoming increasingly fierce,business models undergoing significant adjustments,and internal management pressure increasing.Currently,in order for commercial banks to maintain a competitive edge in this intense market competition,they must reevaluate their own business management models and enhance the application of management accounting.This paper,starting from the significance of applying management accounting in the operation of commercial banks,analyzes the main challenges that management accounting faces in its application within commercial banking operations,and explores the path for promoting the application of management accounting in commercial banks.