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The Problems, Causes and Countermeasures of City Commercial Banks’ Budget Management in China

机译:我国城市商业银行预算管理的问题,成因与对策

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This paper takes the budget management of China City Commercial Banks as the research object. City Commercial Banks’ budget management is still in a low level as a whole. The main problems are: a) budget organization is incomplete; b) budget content is platitude and not decomposed completely; c) budget indicator is unscientific; d) budget effect is not satisfactory. On the basis of cause analysis, this paper suggests city commercial banks to: a) clear business development strategy; b) perfect management accounting system; c) firm budget management thought; d) treat budget management talent friendly.
机译:本文以中国城市商业银行的预算管理为研究对象。整体而言,城市商业银行的预算管理仍处于较低水平。主要问题是:a)预算组织不完整; b)预算内容是陈词滥调,没有完全分解; c)预算指标不科学; d)预算效果不理想。在原因分析的基础上,本文建议城市商业银行:a)明确业务发展策略; b)完善的管理会计制度; c)坚定的预算管理思想; d)善待预算管理人才。

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