随着我国金融改革的不断深化,各商业银行逐渐认识到了现代管理会计的重要性,并在实践中开始了一些应用与探索,但效果并不明显,影响了管理会计作为综合管理信息处理系统的有效性。笔者认为,应用管理会计的重点在于,建立和完善会计执行系统、会计决策系统、信息报告系统以及考核 With the continuous deepening of China’s financial reform, all commercial banks have gradually realized the importance of modern management accounting and started some applications and explorations in practice, but the effects are not obvious, affecting the management accounting as an integrated management information processing system Effectiveness. The author believes that the focus of the application of management accounting is to establish and improve the accounting system, accounting decision-making system, information reporting system and assessment