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目前,激烈的金融市场竞争推动着我国商业银行进行科学的战略管理。商业银行战略转型管理需要通过各种分析、预测、监测、控制活动实现,战略管理会计正是上述活动的信息支撑来源。战略管理会计关注商业银行长期发展愿景,关注外部环境的变化,是对传统管理会计信息的拓展应用,使高层管理者做到知已知彼,促使银行取得更好的发展。
At present, the fierce competition in the financial market promotes the strategic management of China’s commercial banks. Strategic management of commercial banks needs to be achieved through various analysis, forecast, monitoring and control activities. Strategic management accounting is the source of information for these activities. Strategic management accounting attention to the long-term development of commercial banks vision, pay attention to changes in the external environment, is the expansion of traditional management accounting information applications, so that top management know each other, prompting banks to achieve better development.