管理会计在我国商业银行的应用

本文根据我国商业银行的特殊性,通过现代管理技术和方法的运用,将财务会计及其他方面提供的资料进行整理、加工和分析,使商业银行的经营管理者能对经营过程进行有效控制和考核评价,并同时对未来经济活动进行预测、决策、规划和控制的经营活动,以提高商业银行的管理水平和增强竞争力。

The Application of Management Accounting in Chinese Commercial Bank

Base on the particularity of the commercial bank of our country, the management accounting of commercial bank is a business activity that arrange , process and analyse the materials that supplied by financial accountant and others by modern management technology and methods. It make the managers of commercial bank carry out efficiently control and evaluation to the management process and make predictions ,decision, plan and control for future economic activities at the same time so as to improve the management level and strengthen the competition ability of commercial bank .