随着社会主义市场经济的发展,专业银行逐步向商业银行转制,讲究商业原则,加强成本核算与控制便是其中一项重要内容。传统的银行财务会计着重于记帐、算帐和报帐显然已不能适应市场经济下的各银行竞争生存和发展要求,而商业银行应用管理会计对业务的发展进行预测、计划、决策、控制必将 With the development of the socialist market economy, specialized banks have gradually transformed themselves into commercial banks, paying attention to commercial principles and strengthening cost accounting and control are one of the important contents. The traditional bank financial accounting focuses on accounting, accounting and reimbursement obviously can not adapt to the competition and survival of the development of the bank under the market economy and development requirements, and commercial banks use management accounting to predict the development of business, planning, decision-making, control will