截至2023年12月末，国家金融监督管理总局公布的银行法人名单就有4490家，商业银行之间的竞争日益激烈。互联网金融的兴起和快速发展，对商业银行传统存贷款业务产生较大的冲击，传统业务的盈利空间不断被压缩。金融市场环境日益复杂，金融监管形势趋严。把握市场机遇、优化业务结构，降本增效、提升盈利水平，是商业银行迫切需要解决的问题。中国银行Y分行被定位为重点城市分行，承载着推动区域金融业务发展、提升品牌形象的重要使命。全面预算管理是改善银行粗放式管理的重要手段之一。本文旨在通过对中国银行Y分行的全面预算管理问题剖析，研究该分行问题背后的原因并提出优化方案。

本文对全面预算管理的相关概念及基本理论进行了简要阐述，以中国银行Y分行作为研究对象，查阅了其预算编制、审批、执行、控制、分析、考核等环节的相关资料，对关键岗位人员实施了访谈，对分行全面预算管理现状作了详尽了解；采用访谈、问卷调查方式，揭示了该分支机构全面预算管理上存在问题，包括预算目标与战略目标脱节、预算编制内容不全面、预算目标缺乏有效审核、预算执行控制能力弱、考核评价不全面等问题；对存在的问题追根溯源，查找原因，发现Y分行当前考评激励制度不完善、组织架构不健全、全面预算管理意识薄弱、预算管理系统支撑不足；对Y分行全面预算管理进行了优化设计，从组织架构、对发展战略的承接、预算编制、控制、评价全流程、系统功能多维度进行了优化，并从意识培养、组织保障、制度保障、系统支撑、资源投入等方面提出了运行保障措施，确保优化方案能够落地实施。

本文以问题为导向，提出中国银行Y分行全面预算管理优化方案，将有助于提升Y分行的全面预算管理水平，实现资源配置优化和经营效益提高，进而增强市场竞争力和可持续发展能力；也可为同类型的商业银行全面预算管理提供有益借鉴。

As of the end of December 2023, the list of bank legal entities published by the National Financial Regulatory Administration had reached 4,490. The competition among commercial banks has been intensifying. The emergence and rapid development of Internet finance have exerted a considerable impact on the traditional deposit and loan businesses of commercial banks, continuously shrinking the profit margins of traditional operations. The financial market environment has grown increasingly complex, and the financial regulatory situation has become more stringent. Seizing market opportunities, optimizing business structures, reducing costs and enhancing efficiency, and elevating profit levels are pressing issues that commercial banks urgently need to resolve. The Y Branch of the Bank of China is positioned as a key urban branch, shouldering the significant mission of promoting the development of regional financial services and enhancing the brand image. Comprehensive budget management is one of the essential means to improve the extensive management style of banks. This paper aims to analyze the comprehensive budget management issues of the Y Branch of the Bank of China, investigate the underlying causes of these problems, and propose optimization plans.

This paper briefly expounds on the related concepts and basic theories of comprehensive budget management. Taking the Y Branch of the Bank of China as the research object, it reviews relevant materials on budget formulation, approval, execution, control, analysis, and assessment, conducts interviews with key personnel in critical positions, and gains a detailed understanding of the current situation of comprehensive budget management of the branch. Through interviews and questionnaires, it reveals the existing problems in the comprehensive budget management of this branch, including the disconnection between the budget goal and the strategic goal, incomplete content of budget formulation, the lack of effective review of the budget goal, weak control ability in budget execution, and incomplete assessment and evaluation. By tracing the roots of these problems and identifying the causes, it is found that the current evaluation and incentive system of the Y Branch is imperfect, the organizational structure is unsound, the awareness of comprehensive budget management is weak, and the support of the budget management system is insufficient. The comprehensive budget management of the Y Branch is optimized from multiple dimensions, including organizational structure, the connection with the development strategy, the entire process of budget formulation, control, and evaluation, as well as system functions. Moreover, operational guarantee measures are proposed from aspects such as awareness cultivation, organizational guarantee, institutional guarantee, system support, and resource input to ensure the implementation of the optimization plan.

This paper, guided by problems, presents the optimization plan for the comprehensive budget management of the Y Branch of the Bank of China, which will contribute to enhancing the comprehensive budget management level of the Y Branch, achieving optimized resource allocation and improved operational efficiency, thereby strengthening market competitiveness and sustainable development capabilities. It can also provide beneficial references for comprehensive budget management of similar commercial banks.