This article is the "China Social Sciences" No. 1 189 Issue 11 Edition of "Management" article.

A series of changes in an internal and external business environment，Make commercial banks multi -dimensional、A three -dimensional budget is becoming an important development trend。The so -called multi -dimensional of commercial banks、three -dimensional budget，It is while the traditional institution is prepared by the institution，Around the overall Bet365 app download development strategy of commercial banks，Prepare the product budget according to the business bar operating line operated by the bank，Prepare the customer budget according to the customer type of bank marketing，Prepare the budget of the area according to the geographical area where the bank is located ... due to the institution、Business bar line、Customer、Regional and other management objects can be expanded at level，If an agency can be divided into the head bank、Level 1 Branch、II branch until the outlet，The business line can be further divided into large categories、First -level product、Second -level product，Customers can be further divided into personal customers、Company customers ... The budget prepared according to these factors is mapped to space，It can form vertical and horizontal staggered、Multi -dimensional associated Bet365 lotto review up and down、A three -dimensional budget system。

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Budget Management is the most efficient and effective tool in enterprise management control，Plan with the help of budget、Control、Incentives and resource allocation functions，Not only can the commercial bank's strategy be effectively decomposed、transmitted to each level、Each product (department)、Each customer group、Each region ... The managers of commercial banks can also pass through multi -dimensional、execution and feedback of three -dimensional budget，Look at the path of bank development strategy from different perspectives、Method and process，To make scientific decisions; at the same time, the institution、Divided products、The budget of the customer is also an important basis for performance evaluation and salary distribution，Incorporate the completion of the budget into the mechanism、Product (or Department) performance assessment，It plays an important role in promoting the improvement of internal incentives and constraints and financial resource allocation mechanisms。

And the increasingly complete risk pricing model of commercial banks in my country，Reasonable internal capital transfer pricing mechanism and economic capital allocation system，Accurate income、Cost and expenses gathering and reduction method，and a clear product system、Organization system，is multi -dimensional、A three -dimensional budget bet365 best casino games preparation provides a business foundation; the construction of commercial bank management accounting platform and powerful database integration system，It is multi -dimensional、A three -dimensional budget preparation provides technical support。

Constructing a division institution、Divided products (or division)、Multi -dimensional of customers、The difficulty of the three -dimensional budget management system lies in budget preparation。theoretically，The budget of each dimension can be compiled at the same time without distinguishing，Because they are all strategically starting，It is different expressions of the same development strategy。But the multi -dimensional budget may be prepared at the same time that may face some technical problems。Because of the management object from different dimensions，I will have different interpretations of the banking strategy，This leads to the unbalance of budget between multiple dimensions。For example，Suppose the starting point of the budget of profit budget as a commercial bank，Preparation agency at the same time、Profit budget for products and customer dimensions，It is very likely that multiple dimensions of profit budget numbers will occur。Although this imbalance can be finally coordinated，But it will undoubtedly lead to a significant increase in the time and cost of budget preparation。

The feasible approach in reality is，Based on the profit budget of a certain dimension，The profit budget of other bet365 best casino games dimensions is a hard constraint，Based on this, compile the revenue budget of this dimension、expenditure budget、Capital budget、Business Activity Plan, etc.。In this process，Institutional dimension budget can undoubtedly become this basic budget，There are three main reasons: First, most commercial banks have experience in the budget of preparation institutions，Budget preparation methods are mature; second, the institutional budget is based on organizational units，It is a budget management activity that can be bypassing any budget preparation subject; third, institutional budget is displayed in the form of financial statements，The numbers between the reports have strict logic、Houji's relationship，The results of the budget preparation are relatively accurate，With authority。

　　Budget Re -preparation of more execution　　

Multi -dimensional degree based on institutional budget、The process of three -dimensional budget preparation is as follows: First, the budget of the dimension of the bank development strategic preparation institution，The transformation from strategic to budget can be implemented with a balanced score card，Then decompose the budget and reach each budget unit。

The second is to start from the grass -roots budget unit，Net profit in the institutional budget (or prefers before profit、profit after all time、EVA) and other core financial indicators are hard constraints，Combined with the business Bet365 app download development strategy of this level，Prepare the division of this level、Divide customer profit budget，During the preparation process, you need to expand the profit project，Preparation of interest income budget、Intermediate business income budget、Investment income budget and other operating income budgets，Preparation of operating cost budget、Business expense budget、Tax cost budget、Risk -cost budget、Cost -budget for economic capital，and ensure that the implementation of the product、The profit budget of the customer and the profit budget of the branch institution。In this process，You can also be in the branch institution、Divided products、Based on the customer budget financial indicators，The idea of ​​borrowing a balanced score card，Expand the non -financial key performance indicators (KPI)，So strategies、Budget、Performance evaluation and incentives are more closely combined。

Third is the division of the superior budget unit、Divided customer budget，Combined with its own business to form a class -level product、Divided customer budget，and ensure that the budget balance of the institution at the level。

Fourth is to summarize step by step，Forms the multi -dimensional of the head office、three -dimensional budget。

Multi -dimensional、Stereon budget at the same time，What needs attention is，Chinese commercial banks have always been focused on budget preparation，Light budget execution、Analysis、bet365 best casino games Feedback phenomenon。Therefore，At multi -dimensional、Based on the preparation of the three -dimensional budget，To establish a complete budget management system，Preparation of budget、Execution、Measurement、Analysis (including the difference between budget and actual differences、Different reasons、Difference responsibility、Four items of improvement measures)、Feedback (there should be a corresponding feedback form when there is a budget table)、reward and punishment and other module design budget management system，The budget standard will be set、Surveillance budget standards and reward and punishment budget standards are combined。other，Also consider the multi -dimensional dimension of the external environment to commercial banks、Impact of the three -dimensional budget management system，If the external market status of the bank，and the organizational structure characteristics inside the bank、Information technical features、cultural characteristics, etc.，Because according to the theory of power change，The design of the management control system is to change due to the environment，And only the budget management system that matches the environment can generate positive economic behavior consequences。

(Source: Chinese Social Science Journal Author: Wang Jian unit: post -doctoral mobile station Peking University)

　　

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