商业银行全面预算管理中的降本增效策略研究

Research on Cost Reduction and Efficiency Enhancement Strategies in Comprehensive Budget Management of Commercial Banks

摘要

本研究聚焦商业银行全面预算管理中的降本增效策略，旨在解决预算执行过程中成本高企与效率低下的现实问题。通过理论分析与实践推演，探讨预算管理与会计体系的内在关联，揭示成本控制与效率提升的协同机制。研究发现，预算编制精准化、成本管控体系优化及会计信息深度整合是实现降本增效的核心路径。文章提出预算与会计融合的动态优化框架，强调资源配置的科学性与决策支持的实时性，为商业银行提升财务韧性提供理论参考与实践指导。

Abstract

This study focuses on cost reduction and efficiency improvement strategies in comprehensive budget management of commercial banks, aiming to solve the practical problems of high costs and low efficiency in the budget execution process. Through theoretical analysis and practical deduction, explore the intrinsic relationship between budget management and accounting system, and reveal the collaborative mechanism between cost control and efficiency improvement.

关键词

商业银行 / 全面预算管理 / 降本增效 / 成本控制 / 会计信息 / 效率提升

Key words

commercial bank / Comprehensive budget management / Reduce costs and increase efficiency / Cost control / Accounting information / Efficiency improvement

参考文献

[1] 朱君仪. 商业银行全面预算管理中的降本增效策略研究[J]. 中国经贸, 2025,(33).

[2] 张鹄. 全面预算视角下的降本增效策略探究[J]. 国际商务财会, 2025,(S2): 5-7.

[3] 谢汉芹. 降本增效视角下通信企业全面预算管理研究[J]. 活力, 2025, 43(23): 109-111.