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实施管理会计是一项系统工程,需要银行各部门的共同参与。有观点认为实施管理会计就是开发一个项目,有的业务部门认为管理会计是财务部门的事情,这些认识是国内商业银行实施管理会计未达到预期目标的主要原因之一。
The implementation of management accounting is a systematic project that requires the joint participation of all sectors of the bank. Some people think that the implementation of management accounting is to develop a project, and some business departments that the management accounting is the financial sector, these understanding is the implementation of management accounting of domestic commercial banks did not meet the expected one of the main reasons.