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随着利率市场化脚步的步步逼近,各个商业银行都感受到了较为明显的竞争压力,其转型发展变成了迫在眉睫的问题。而中小银行由于其地域性和业务经营种类的限制,面临着更为严峻的发展形势。本文以此为背景,简略介绍了中小银行管理会计体系的构建,阐述了精细化管理的大体思路,为中小银行的跨越式发展指明了方向。
As the pace of marketization of interest rates gradually approaches, all commercial banks feel more obvious competitive pressures and their transformation and development have become an urgent issue. Small and medium-sized banks are facing a more serious development situation because of their regional and business management restrictions. Based on this, this article briefly introduces the construction of management accounting system for small and medium-sized banks, expounds the general idea of meticulous management and points out the direction for the development of small and medium-sized banks by leaps and bounds.