管理会计在基层行绩效考评体系建立中的应用  

The Application of Management Accounting in the Establishment of Performance Evaluation System in Basic Banks

作　　者：郭艳峥[1] 高启[2] 刘学华[1] 范晓军[1] 王艳文[1] 

机构地区：[1]河北科技师范学院经济贸易系,河北秦皇岛066004 [2]交通银行华北审计部,北京100086

出　　处：《河北科技师范学院学报（社会科学版）》2006年第3期67-70,共4页Journal of Hebei Normal University of Science & Technology(Social Sciences)

基　　金：2002年河北省科学技术研究与发展指导计划项目"服务业跨越式发展有效途径的研究"阶段性成果(02457290)

摘　　要：如何管理创新,不断提高经营管理水平,增强核心竞争力,实现可持续发展,已成为银行企业的当务之急。在现代公司控制体系分散决策、业绩评价与薪酬政策这三大支柱中,业绩评价体系占有重要地位,在基层行建立绩效考评体系具有重要的现实意义。It has been urgent affairs in bank enterprises as how to carry out management innovation to constantly improve management level, enhance core competitiveness, and to realize sustainable development. In modern companies, among the three backbone of separate decision of control system, achievement evaluation and salary policy, achievement evaluation system is of an important status and of important practical significance in the establishment of performance evaluation system in basic banks.

关 键 词：基层行 管理会计 绩效考评 体系 应用 

分 类 号：F234.3[经济管理—会计学]