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改革开放以来,我国的经济得到了飞速的发展,国内金融企业市场的竞争也愈演愈烈。近几年,各企业提出了企业管理应以财务管理为中心,令财务管理体系成为了企业中最受重视的部门。我国的商业银行不同于中央银行与投资银行,是一个以盈利为目的的金融机构。它的业务范围包括吸收存款、发放贷款等。在“价值链”被提出后,商业银行中的财务管理体系不仅是银行中最重要的组成部分,也成为银行内部价值链中最为重要的一个环节。本文就商业银行内部价值链中财务管理体系该如何构建与完善做出初步的分析。
Since the reform and opening up, China’s economy has witnessed rapid development, and the competition in the domestic financial enterprises market has also intensified. In recent years, various enterprises have proposed that enterprise management should focus on financial management and make the financial management system become the most valued department in the enterprise. China’s commercial banks, unlike central banks and investment banks, are financial institutions for profit. Its business scope includes absorbing deposits, issuing loans and so on. After the “value chain” was proposed, the financial management system in commercial banks is not only the most important part of the bank, but also the most important link in the bank’s internal value chain. This article makes a preliminary analysis on how to build and improve the financial management system in the internal value chain of commercial banks.