| 商业银行预算管理:现状与展望 |
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| 引用本文： | 肖文东,陈盛光.商业银行预算管理:现状与展望[J].北京工商大学学报(社会科学版),2011,26(6):84-89. |
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| 作者姓名： | 肖文东 陈盛光 |
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| 作者单位： | 中国农业银行博士后科研工作站,北京,100005;中国通用技术集团,北京,100037 |
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| 摘 要： | 研究表明,预算管理是使用最广泛的组织管理控制手段之一,但是,商业银行对这一管理工具的运用整体上要落后于一般工商企业。本文在回顾预算管理主要文献的基础上,分析了国内商业银行预算管理的应用现状和改进探索,指出了未来一段时期改进商业银行预算管理的可选择方法和努力方向。
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| 关 键 词： | 预算管理 商业银行 部门预算 经济增加值 |
Budget Management in Commercial Bank: Status and Prospects |
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| Xiao Wen-dong,Chen Sheng-guang.Budget Management in Commercial Bank: Status and Prospects[J].Journal of Beijing Technology and Business University:Social Science,2011,26(6):84-89. |
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| Authors: | Xiao Wen-dong Chen Sheng-guang |
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| Institution: | 1.Post-doctoral Scientific Research Station,Agriculture Bank of China,Beijing 100005,China; 2.China General Technology Group Holding Limited,Beijing 100037,China) |
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| Abstract: | Researches show that budget management is one of the most widely used means of management control in organization,however,the commercial banks lag behind the general industrial and commercial enterprises in the use of budget management.This paper reviews the major literature on budget management.Then based on the above literature,it analyzes the application status and the exploration in improving budget management in China’s domestic commercial banks.Finally,this paper makes an outlook on alternative methods and future development direction in improving the budget management in commercial banks. |
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| Keywords: | budget management commercial bank department budget EVA |
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