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浅析管理会计在我国商业银行的应用
引用本文:陆范彪. 浅析管理会计在我国商业银行的应用[J]. 常州工学院学报, 2008, 21(3): 76-79
作者姓名:陆范彪
作者单位:河海大学商学院,江苏,常州,213002
摘    要:管理会计作为经营决策的工具和内部控制手段已被广泛应用。文章分析了管理会计在我国商业银行应用的现状及存在的问题,探讨了如何在我国商业银行构建管理会计体系及发挥管理会计在商业银行管理中的意义和作用。

关 键 词:管理会计  商业银行

The General Analysis on the Application of Administrative Accounting in China's Commercial Banks
LU Fan-biao. The General Analysis on the Application of Administrative Accounting in China's Commercial Banks[J]. Journal of Changzhou Institute of Technology, 2008, 21(3): 76-79
Authors:LU Fan-biao
Affiliation:LU Fan-biao ( Business School,Hohai University, Changzhou 213002)
Abstract:As a kind of tool of management decision and the internal control method,administrative ac- counting has been widely used.Based on the present situation and problems of administrative accounting ap- plied in China's commercial banks,the essay explores the construction of administrative accounting system in China's commercial banks as well as the significance and function of applying administrative accounting in the management of commercial banks.
Keywords:administrative accounting  commercial banks
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