输入的内容:
在商业银行中，管理会计是一项至关重要的任务。它的主要目的是预测经济前景、参与经济决策、规划经营目标、控制经济过程以及考评经营业绩。这一任务要求管理会计有机融合财务与业务活动，主动为内部管理需求提供服务。通过建立科学的管理会计机制，商业银行可以将经营成果按照管理需要进行不同维度的细分，从而引导各业务部门加强协同、聚焦战略重点，提升综合竞争能力。
在银行业经济效益增速放缓、战略目标完成受到前所未有的挑战的背景下，商业银行采取了多种举措，如夯实明细经营单位的资产负债表、利润表，多渠道增收控费，加强调度频率等，以加强管理提升经济效益。但是，仍然存在一些管理过程中的矛盾，如“条块管理”“部门联动”“考核预算脱钩”等问题。例如，预算效益指标的考核主体局限于分支机构，尚无法较准确地分解和考核到条线、部门；在费用资源仅能满足保开门需求的情况下，各层级的财务部门针对明细经营单位，特别是同级条线、部门提出的大、小营销项目费用资源需求，均无合理依据和判定标准；对于战略性项目，如自助设备的投放，校园卡、园区卡等项目因投入产出没有准确的测算依据，而无法进行科学的投资决策。因此，商业银行需要进一步完善管理会计机制，解决这些问题，提升经济效益，实现可持续发展。
In commercial banks, management accounting is a crucial task. Its main purpose is to forecast economic prospects, participate in economic decision-making, plan operational goals, control economic processes, and evaluate business performance. This task requires management accountants to integrate financial and business activities and actively provide services for internal management needs. By establishing a scientific management accounting mechanism, commercial banks can divide business results into different dimensions according to management needs, thereby guiding various business departments to strengthen collaboration, focus on strategic priorities, and enhance comprehensive competitiveness.
In the context of the slowdown in the economic benefits of the banking industry and unprecedented challenges to achieving strategic goals, commercial banks have taken various measures, such as strengthening the balance sheets and income statements of detailed operating units, increasing revenue through multiple channels while controlling costs, and strengthening scheduling frequency, to strengthen management and improve economic benefits. However, there are still some contradictions in the management process, such as "block management," "departmental linkage," and "decoupling of assessment budgets." For example, the assessment of budget efficiency indicators is limited to branches, and it is still unable to accurately decompose and assess to lines and departments; in the case of cost resources only meeting the demand of opening the door, the financial departments at all levels have no reasonable basis and judgment standards for the large and small marketing project cost resource demands put forward by the detailed operating units, especially at the same level of lines and departments; for strategic projects, such as the deployment of self-service equipment, campus cards, and park cards, there is no accurate measurement basis for investment and output, so scientific investment decisions cannot be made. Therefore, commercial banks need to further improve the management accounting mechanism, solve these problems, improve economic benefits, and achieve sustainable development.
