推行责任会计强化内部管理建设银行安徽省分行孙淑华江宪斌国有商业银行经营效益滑坡，甚至严重亏损的问题已很客观地摆在我们面前。究其原因，除了历史遗留“包袱”、企业效益滑坡等诸多客观因素外，银行内部长期以来效益观念淡薄，放松内部管理等也是一个重要方面。那么，怎 Promoting Responsible Accounting Strengthening Internal Management The issue of landslides and even serious losses of state-owned commercial banks in respect of operational efficiency has been objectively placed before us by Sun Shuhua and Jiang Xianbin, Anhui Branch of China Construction Bank. The reason is that apart from many objective factors such as the “legacy” left over by history and the decline of the efficiency of enterprises, the long-term benefits of internal banking are weak and the internal management is relaxed is also an important aspect. So, how