加强银行的内部管理是专业银行向现代化商业银行迈进过程中的重要一环。其中,进行分部门核算就是专业银行加强内部管理的一种有效手段。各行为此作过许多有益的尝试,并收到了较好的效果,但这些实践在现阶段仍是限于局部性的。笔者认为,国有商业银行应加大力度,建立起全行的责任会计体系,才能使分部门核算在全 Strengthening the internal management of banks is an important part of the process of the specialized banks moving towards the modernization of commercial banks. Among them, the sub-sector accounting is a professional bank to strengthen internal management of an effective means. The various acts made many useful attempts, and received good results, but these practices are still limited to the present stage. The author believes that the state-owned commercial banks should step up efforts to establish a system of accountability of the entire bank, in order to enable sub-sector accounting in the whole