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激烈的行业竞争要求银行管理会计由传统的管理会计向战略管理会计转变。平衡计分卡和战略规划这两种已经发展得非常完善管理流程的工具的运用,将使银行将长期战略和短期预算实现有机融合。
Intense competition in the industry requires bank management accounting to shift from traditional management accounting to strategic management accounting. The use of balanced scorecards and strategic planning, two well-developed management processes, will allow banks to integrate long-term and short-term budgets.