一、建立信贷业务成本认定及收益评价体系的必要性银行是人力与技术密集的行业，成本的约束是银行追求高效率和利润最大化的焦点。因此，实行全面成本管理是我行提高竞争实力的必由之路，对各项业务进行成本认定及收益评价和建立责任会计是管理会计理论在我行实际运用的必要尝? I. The Necessity of Establishing the Cost of Credit Business and Revenue Evaluation Banks are manpower and technology intensive industries. The cost constraint is the focus of banks in pursuing high efficiency and profit maximization. Therefore, the implementation of total cost management is the only way for our bank to enhance its competitive strength. It is necessary to evaluate the cost of each business and evaluate the profits and to establish accountability accounting for the practical application of management accounting theory in our bank.