摘要
商业银行预算考评是商业银行预算控制目标落实到位的有效手段。预算考评目标的设定不宜过高或过低,不宜抽象模糊,应具体化。预算考评指标的设计应符合SMART原则,以增强总行对各分支行及其职能部门实施预算控制活动的监控力。与此同时,预算考评应当贯穿于商业银行的整个预算控制活动,即从银行的预算编制、预算执行、预算调整,到预算期结束的全过程考评。
The budget evaluation of commercial bank is an effective means putting objective of budget control in place for commercial bank. The objective of budget evaluation should not be too high or too low. It should be specific. The design of budget evaluation index should be in accordance with the principles of SMART, in order to enhance the implementation of the budget supervision control headquarters on the activity of the branches and departments. At the same time, budget evaluation should be run through the commercial bank＇s entire budget control activities, namely, from the bank＇s budget preparation, budget execution, budget adjustment, the budget period at the end of the whole process of evaluation.
出处
《山东商业职业技术学院学报》
2014年第3期18-20,46,共4页
Journal of Shandong Institute of Commerce and Technology
关键词
商业银行
预算考评目标
预算考评指标
预算执行
commercial bank
objective of budget evaluation
index of budget evaluation
budget execution
