12月16日,中国人民银行副行长陈雨露在中国金融会计学会2016年学术年会上做主旨演讲时表示,在我国经济发展进入新常态的大背景下,推进管理会计在金融业的应用具有重要的现实意义和深远影响。陈雨露指出,近年来随着利差收窄、竞争日趋激烈,银行开始越来越重视价值创造,这也是管理会计的核心目标之一。在经济新常态下推进管理会计在金融业的应用,首先,有利于提升金融机构的现代公司治理水平。通过深度挖掘管理会计活动提供的丰富信息,为完善组织架构、科学评估管理层经营业绩、建立健全合理的激励约束机制提供强有力的信息支撑,完善重大事项的决策机制和程序,把现代公司治理的要求真正落实到经营管理之中。其次,有利于提升金融机构经营管理的绩效。依托管理会计的分析工具,通过对价值创造节点和成本节 On December 16, Chen Yulu, vice president of the People’s Bank of China, made a keynote speech at the Annual Meeting of China Institute of Financial Accounting in 2016, saying that in the context of China’s economic development entering a new normal, promoting the application of management accounting in the financial industry Has important practical significance and far-reaching impact. Chen Yulu pointed out that with narrowing spreads and increasingly fierce competition in recent years, banks are beginning to pay more and more attention to value creation. This is also one of the core objectives of management accounting. In the new economic normal to promote the application of management accounting in the financial industry, first of all, help to enhance the modern corporate governance level of financial institutions. Through deep excavation of rich information provided by management accounting activities, it provides powerful information support for perfecting organizational structure, scientifically evaluating management performance, establishing sound sound incentive and restraint mechanisms, and improving decision-making mechanisms and procedures for major issues. The modern corporate governance The requirements of the real implementation into the management. Second, it is conducive to improving the performance of financial institutions management. Rely on management accounting analysis tools to create nodes and cost sections by value