摘要
在金融市场化环境下,为有效解决市场波动与预算管理以市场为导向的需要之间的矛盾,商业银行迫切需要建立一个以市场为导向的动态预算管理机制。在对预算管理进行市场化和动态化设计时,首先,需要从协同的视角去正确认识超越预算与改进预算两大看似对立的主流观点;其次,需要加强对市场规律的把握和预测能力以减少预算松弛;第三,需要在公司治理结构下通过流程再造来确保动态预算调整的实施;最后,需要建立一个银行内部明确的职责分工体系,通过发挥比较优势以保证预算管理的效率。
Under the background of financial marketization, to coordinate the contradiction between market volatility and demand for market-oriented budgeting, commercial hanks are urgently required to establish a market-oriented and dynamic budgeting mechanism. In the process of designing such mechanism, first, commercial banks should correctly understand beyond budgeting and better budgeting, two seemingly contrary, mainstream views, from the perspective of coordination.Second, commercial banks need to strengthen their abilities to grasp the laws of the market and forecast to reduce budgetary slack. Third, reengineering under the structure of corporate governance is the safeguard to implement dynamic budgeting adjustment. Last but not least, a definite system of division of work and individual responsibility in commercial banks is required, which contributes to exerting comparative advantages and ensuring the budgeting efficiency.
出处
《金融论坛》
CSSCI
北大核心
2010年第1期61-66,共6页
Finance Forum
关键词
商业银行
超越预算
改进预算
市场预测
动态预算
commercial bank： beyond budgeting
better budgeting
market forecast
dynamic budgeting
