Research On Comprehensive Budget Management Of Commercial Banks

At present,with the development of market economy and the national financial system reform,significant changes have taken place in the commercial bank management concept,the importance of more and more commercial banks to realize the internal governance,the comprehensive budget management system has gradually penetrated into the internal governance of the commercial banks in the work.However,China's commercial banks of the comprehensive budget management system of practice time later,some commercial banks have poor binding budget guidance and budget control lag,budget information disposal is not timely,the budget assessment mechanism is not sound,seriously impede the development of commercial banks.Therefore,how to give full play to the guiding role of the budget,control the cost effectively and establish a comprehensive budget management system to continuously improve the quality and level of budget management is one of the urgent problems that all banks need to discuss and solve.This paper,taking the HCNS Bank of Jilin as the analysis object,focuses on the comprehensive budget management theory and studies the current situation of the overall budget management of the bank.First,a detailed analysis of the comprehensive budget management in the bank's problems and deficiencies in the process of budget management problems and deficiencies;then,the concept and framework of comprehensive budget management of the introduction of HCNS bank,from the sound system of comprehensive budget management framework,fully mobilize the business sector participation in the overall budget management,clear objectives and promotion the budget management efficiency of four,to further improve the bank's comprehensive budget management system;finally,also put forward to improve the comprehensive budget management system of the bank from four aspects,in order to solve the problems in budget management of banks,improve the bank's budget management control,coordination and motivation.At the same time,this study can also provide a template and ideas for the overall budget management of other small and medium-sized commercial banks,and play a strong reference role.