摘  要：隨著重慶銀行業的迅猛發展，特別是進入二十一世紀以來，中國作為世界重要銀行業基地，在重慶國民經濟發展中發揮著舉足輕重的作用，憑著極具競爭力的勞動力成本優勢和良好的投資環境，世界各國尤其是發達的工業化國家紛紛進入中國建立銀行企業。然而面對強大的跨國銀行公司的挑戰，中國的銀行業面臨空前的壓力，如何降低產品成本，提高經濟效益，是目前銀行企業發展的當務之急。本文通過對銀行企業的了解，探討企業成本控制的實施與評價問題，對銀行企業成本控制的現狀與存在的問題進行分析，并對其成本控制進行評價，提出對銀行企業成本控制在實施過程中的對策、建議。有利于完善的成本控制制度將更好的發揮銀行業的優勢，使其在激烈的社會競爭中占取有利地位。

關鍵詞：銀行業 成本控制 現狀 對策

ABSTRACT： Along with our country banking industry's rapid development, especially since the beginning of twenty-first Century, China as an important banking base in the world, in the national economic development play a decisive role, with very competitive labor cost advantage and good investment environment, many countries especially the developed countries have entered the Chinese to set up a banking factory.However, in the face of strong multinational banking company challenge, Chinese banking industry is facing unprecedented pressure, how to control and reduce the product cost, raise economic benefits, at present banking enterprises development is a pressing matter of the moment.Based on the understanding of banking enterprises, the cost control of enterprise implementation and evaluation for banking enterprises, cost control of the present situation and existing problems are analyzed, and the cost control is evaluated, put forward to banking enterprise cost control in the process of implementing countermeasures, suggestions.The improved cost control system will be better to play the advantage of banking industry, so that in the fierce competition in society and take an advantageous position.

Key Words: Banking industry ；Cost control；Present situation；Countermeasure