一、当前财务管理存在的问题(一)财务管理体制有待进一步理顺。充分的市场竞争和先进的管理理念是西方银行财务管理体制的一大特点,就是对其分支机构的财务主管实行“垂直管理”和“双线负责制”。管理模式是各级分支机构的财务负责人分别由上级财务领导人垂直管理,实行业务上的专门领导。同时,各 First, the current financial management problems (a) the financial management system needs to be further straightened out. Full market competition and advanced management concepts are the major features of the financial management system of western banks. They implement “vertical management” and “dual responsibility system” for the financial supervisors of their branches. The management mode is that the financial chiefs of branches at all levels are managed vertically by the superior financial leaders respectively, and the specialized leaders in the business are implemented. At the same time, each