在社会主义市场经济条件下 ,商业银行的最佳经营效益应以有效的全面成本管理作为必要保证 ,而建立相应的成本核算体系则是我行当前推行全面成本管理的重要基础工作。目前全面成本管理的各项工作在我行正处于创建阶段 ,任务繁重 ,难度很大 ,我们必须高度重视 ,全力以赴 ,缜密论 Under the conditions of a socialist market economy, the optimal operating efficiency of commercial banks should be ensured by effective total cost management. Establishing a corresponding cost accounting system is an important foundation for the implementation of total cost management. At present, all the work of comprehensive cost management is in the creation phase of our bank. The tasks are arduous and difficult. We must attach great importance to it and go all out