商业银行全面预算管理的应用探讨

A probe into the application of comprehensive budget management in commercial banks

实施全面预算管理是加强银行内部控制的重要手段,同时也是商业银行改革的重要内容。有效开展全面预算管理对提高银行管理效率、优化银行内部资源配置具有积极作用。基于此,文章以银行全面预算管理为论述核心,在明确银行引入全面预算管理必要性的基础上,总结了商业银行应用全面预算管理的总体思路,最后针对银行应用全面预算管理时遇到的常见问题,提出几点相应的改进对策,以期为相关领域工作者提供一定参考。

The implementation of comprehensive budget management is an important means to strengthen the internal control of banks,but also an important reform of commercial banks.Effective budget management plays a positive role in improving the efficiency of bank management and optimizing the allocation of internal resources.Based on this,this paper takes the comprehensive budget management of banks as the core,and summarizes the application principles of the comprehensive budget management on the basis of the necessity of in⁃troducing the comprehensive budget management of banks.At last,this paper puts forward some countermeasures to solve the common prob⁃lems in the application of comprehensive budget management,hoping to provide some reference for the workers in related fields.