管理会计是现代企业普遍采用的一种管理思想和管理手段。商业银行作为经营货币和信用的企业,其经营目标是利润最大化,管理会计作为企业加强管理的有效手段,同样也适用于商业银行。在我国国有商业银行的改革进程中,采用现代企业管理会计理论和方法,构建商业银行内部管理新手段,是一项十分必要和紧迫的任务。那么,商业银行应怎样应用管理会计呢? Management accounting is a commonly used modern enterprise management ideas and management tools. Commercial banks as the currency and credit business, its business objective is to maximize profits, management accounting as an effective means of strengthening management of enterprises, the same also applies to commercial banks. In the process of the reform of the state-owned commercial banks in our country, it is a very necessary and urgent task to adopt modern theories and methods of management accounting in commercial enterprises to build new means of internal management of commercial banks. So, how commercial banks should apply management accounting?