CAJ | 학술논문

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。
연구표명,예산관리시사용최엄범적조직관리공제수단지일,단시,상업은행대저일관리공구적운용정체상요락후우일반공상기업。본문재회고예산관리주요문헌적기출상,분석료국내상업은행예산관리적응용현상화개진탐색,지출료미래일단시기개진상업은행예산관리적가선택방법화노력방향。
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.