管理会计在我国商业银行应用中的思考  

Several Considerations of the Management Accounting's Application in Our Countrys' Commercial Bank

作　　者：廖佳馨[1] 

机构地区：[1]交通银行重庆分行,重庆市400015

出　　处：《海南金融》2008年第4期82-85,共4页Hainan Finance

摘　　要：本文首先从管理会计和财务会计的区别入手,对管理会计的基本理念进行介绍,并结合我国的实际情况,分析了我国商业银行纷纷大力推行管理会计的原因,最后借鉴国外发达国家商业银行管理会计的典型做法,针对我国商业银行推行管理会计存在的问题提出对策建议。First of all we introduce the basic law of the management accounting on the base of analyzing the difference between the management accounting and the financial accounting.Next we give the reasons why our country's commercial bank extend the management accounting vigorously on the actual situations in our China.Finally we draw lessons from the developed countrys' commercial banks and give some proposals in view of 5 respects such as the organization shelf forms,data message gathered,responsibility accounting constructed,comprehensive accounting cost control and so on.

关 键 词：管理会计 责任会计 全面成本管理 成本中心 利润中心 

分 类 号：F234.3[经济管理—会计学] F832.33[经济管理—国民经济]