关于商业银行财务管理创新的探索

本文通过深入探索商业银行财务管理理论,结合近年来我国商业银行财务管理改革的主要进展以及存在的问题,提出推进我国商业银行财务管理创新,从而提升我国银行业在国际上的竞争力。笔者认为,当前财务管理改革的思路是建立一个“以成本效益原则为基础,以信息系统为平台,以预算管理为导向,以内部控制为手段,以业绩评价为依据,通过内外部审计强化监督”的财务管理体系。

On the Quest for the Innovations of Commercial Banks' Financial Management

Through discussion of financial management of commercial banks, and analyzing the main progress of financial management reform in commercial banks in China and questions,in recent years and further pointing out the innovation of financial management reform in commercial banks in China, it can enhance the international competitiveness of Chinese commercial bank. At present, the ideas of financial management is based on the financial management system, including the rule of cost and benefit, information management system, budget management, Internal control, evaluating outstanding achievement, the audit and supervising inside and outside.