在金融市场化环境下,为有效解决市场波动与预算管理以市场为导向的需要之间的矛盾,商业银行迫切需要建立一个以市场为导向的动态预算管理机制。在对预算管理进行市场化和动态化设计时,首先,需要从协同的视角去正确认识超越预算与改进预算两大看似对立的主流观点;其次,需要加强对市场规律的把握和预测能力以减少预算松弛;第三,需要在公司治理结构下通过流程再造来确保动态预算调整的实施;最后,需要建立一个银行内部明确的职责分工体系,通过发挥比较优势以保证预算管理的效率。 Under the circumstance of financial market, commercial banks urgently need to establish a market-oriented dynamic budget management mechanism in order to effectively solve the contradiction between market volatility and market-oriented budget management. In the process of marketization and dynamic design of budget management, firstly, we need to correctly understand the two major seemingly opposing views between budget exceeding budget and budget improvement from the perspective of coordination; secondly, we need to strengthen the ability to grasp and predict market rules Reduce budgetary slackness; thirdly, it is necessary to ensure the implementation of the dynamic budget adjustment through the process reengineering under the corporate governance structure; finally, it is necessary to establish a clear system of division of responsibilities within the bank to ensure the efficiency of budget management through comparative advantage.