试论商业银行成本核算及其管理系统变革  

The Cost Accounting of Commercial Banks and its Innovation of Management System

作　　者：郁国培[1] 

机构地区：[1]浙江金融职业学院成教学院,浙江杭州310016

出　　处：《现代财经（天津财经大学学报）》2007年第8期22-25,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：现代商业银行经营竞争日趋激烈,产品品种层出不穷,盈利模式日新月异,迫切需要精确的成本信息来确定产品的真实盈利情况。然而,我国商业银行大都还采用传统的成本核算方法,核算出的银行产品成本是不完全的。为给银行管理决策提供更完全的相关信息,我国商业银行应使用作业成本法。就我国商业银行作业成本法的应用及须注意的问题作初浅探讨,希望对商业银行应用作业成本法有一定的参考。The competition among modern commercial bank is becoming increasingly fierce, with new products and new profit modes shooting up. Therefore an exact analysis of the cost is in urgent need to give an accurate description of the profit result. However, most of China commercial banks are still making use of traditional methods to figure up the cost, which is usually incomplete. This essay recommends activity cost accounting by briefly introducing its application and some related issues in order to provide more complete information for the management in the hope that it will be helpful.

关 键 词：作业成本法 商业银行 应用 

分 类 号：F832.33[经济管理—金融学]