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管理会计是现代会计的一个分支,其作用不仅在于处理日常事务,更重要的是工作实现对企业及机构在内部管理和经营运作方面的有效支持,为其发展决策提供可靠的科学依据。商业银行是我国经济建设及发展的重要一环,管理会计在商业银行的应用也不仅有利于银行自身发展,同时也对国内经济建设有着不可估量的作用。本文从管理会计的含义入手,结合具体实际谈谈商业银行管理会计的应用及发展,并提出若干可供参考的管理措施与建议。
Management accounting is a branch of modern accounting. Its function is not only to deal with daily affairs, but more importantly, to achieve effective support for the internal management and operation of enterprises and institutions, and to provide reliable scientific basis for its development decision-making. Commercial banks are an important part of China’s economic construction and development. The application of management accounting in commercial banks also not only benefits the development of banks, but also plays an invaluable role in the domestic economic construction. This article starts with the meaning of management accounting, and talks about the application and development of commercial bank management accounting according to the actual conditions. It also puts forward some management measures and suggestions for reference.