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管理会计是现代企业定量管理的重要工具,推进管理会计的建设与应用,提升价值管理能力,既是商业银行适应经济金融形势变化的客观要求,更是加快转型谋求发展的主动选择。过去十余年,中国银行业迎来高速增长的黄金时期,资本实力、盈利能力、业务规模大幅提升,纷纷跻
Management accounting is an important tool in the quantitative management of modern enterprises. To promote the construction and application of management accounting and improve the ability of value management are not only the objective requirements for commercial banks to adapt to the changing economic and financial situations, but also the initiative choices for accelerating their transformation and seeking development. Over the past ten years or so, the banking industry in China has ushered in a golden period of rapid growth. Its capital strength, profitability and business scale have risen sharply.