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中国商业银行的财务管理体系仍受制于传统计划经济体制的束缚,与西方存在较大的差距,重构商业银行财务管理体系以应对日益激烈的市场竞争显得极为必要。文章在分析中国商业银行财务管理体系现状及其原因的基础上,就商业银行财务管理体系的重构提出了一些建议。
China’s commercial bank’s financial management system is still subject to the constraints of the traditional planned economy. There is a big gap between the financial management system and the West. It is imperative to reconstruct the financial management system of commercial banks in order to cope with the increasingly fierce market competition. Based on the analysis of the current situation and the reasons of the financial management system of commercial banks in China, the article puts forward some suggestions on the reconstruction of commercial banks’ financial management systems.