管理会计在我国商业银行应用中的问题及对策  

Problems and Countermeasures of Management Accounting in Chinese Commercial Banks

作　　者：赵栓文[1] 刘青[1] 

机构地区：[1]西安财经学院商学院,陕西西安710100

出　　处：《西安航空学院学报》2016年第4期19-22,45,共5页Journal of Xi’an Aeronautical Institute

摘　　要：随着国际金融自由化影响的加剧和我国金融管制的逐步解除,商业银行由于产品的趋同面临着巨大的竞争压力。而管理水平的高低是评价银行有无发展潜力的重要标尺。管理会计作为银行经营管理中极其重要的工具之一,其水平的高低往往决定着银行内部经营管理的质量。从我国商业银行应用管理会计的现状出发,详述商业银行管理会计的价值、应用的必要性,并指出面临的问题及解决的对策。With the international financial liberalization and the gradual lifting of Chinese financial regula‐tion ,commercial banks are facing huge competitive pressure due to the convergence of products .And the level of management is an important measure to evaluate the potential of a bank＇s development .Manage‐ment accounting is one of the most important tools in the management of banks .The level of management is often determined by the quality of internal management .This article is based on the current situation of Chinese commercial banks application of management accounting .And the paper describes the value of commercial bank management accounting ,and the necessity of application ,and points out the problems and countermeasures .

关 键 词：商业银行 管理会计 平衡积分卡 

分 类 号：F230[经济管理—会计学]