摘要
阐述了管理会计系统在中国商业银行现代经营机制运行中的关键地位和制约因素,探讨了管理会计系统的业绩评估体系与商业银行改善管理模式和服务质量的相关性,并就中国国有商业银行如何充分运用管理会计系统提出了一些建议和设想。
At present, state-owned bank sector in China is facing challenges from global finance market and impacts from foreign banks. It is inevitable for bank sector in China to reform the bank manage ment mechanism and refurnish the management theories. It＇s widerange application in practice which will be pivot for Commercial Bank of China to be adapted to the strategic transform.
出处
《武汉理工大学学报（社会科学版）》
2005年第4期550-552,共3页
Journal of Wuhan University of Technology:Social Sciences Edition
基金
湖北省教育厅资助项目"中小企业融资问题研究"(2004Z002)
关键词
管理会计
银行决策管理
业绩评估
服务市场
management accounting
bank strategic management
performance measurement
service market
