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近年来,金融企业的商业化经营被逐渐加强,成本核算与管理在金融企业中的作用越来越大。但是,由于金融企业进行成本核算与管理的时间较短,尚未形成一套完备的成本核算与管理体系,在具体工作中还存在许多漏洞。基于此,笔者针对金融类企业,围绕成本核算与管理试展开探讨与论述,希望有助于我国金融企业的发展。
In recent years, the commercialization of financial enterprises has been gradually strengthened, and cost accounting and management have become more and more important in financial enterprises. However, due to the relatively short time for financial enterprises to conduct cost accounting and management, a complete cost accounting and management system has not yet been formed, and many loopholes exist in the specific work. Based on this, the author for financial enterprises, around the cost accounting and management trial open discussion and discussion, hoping to contribute to the development of China’s financial enterprises.