财务管理是商业银行一切经营活动的核心部分,财务管理水平的高低是衡量商业银行经营管理水平的重要标志。金融行业是国际整合性较好的一个行业,很多金融产品和运行规则都是国际通行的。加入世界贸易组织之后,我国商业银行面对的市场是统一的,游戏规则也是一致的。西方商业银行的管理理念和运营方式对提高中国银行业的管理水平具有十分重要的借鉴意义,学习和借鉴西方商业银行的做法和经验,自觉主动地向国际惯例靠拢是摆在中国银行业面前的一个重要课题。 Financial management is the core part of all business activities of commercial banks. The level of financial management is an important indicator of the management level of commercial banks. The financial industry is an internationally well integrated industry. Many financial products and operating rules are internationally accepted. After joining the World Trade Organization, China’s commercial banks face a unified market, the game rules are the same. The management concept and mode of operation of western commercial banks are of great significance to the improvement of the management level of the Chinese banking industry. Learning and using the practices and experiences of commercial banks in the West, the initiative of commercial banks in the West is put before the Chinese banking industry An important issue.