摘  要：随着重庆银行业的迅猛发展，特别是进入二十一世纪以来，中国作为世界重要银行业基地，在重庆国民经济发展中发挥着举足轻重的作用，凭着极具竞争力的劳动力成本优势和良好的投资环境，世界各国尤其是发达的工业化国家纷纷进入中国建立银行企业。然而面对强大的跨国银行公司的挑战，中国的银行业面临空前的压力，如何降低产品成本，提高经济效益，是目前银行企业发展的当务之急。本文通过对银行企业的了解，探讨企业成本控制的实施与评价问题，对银行企业成本控制的现状与存在的问题进行分析，并对其成本控制进行评价，提出对银行企业成本控制在实施过程中的对策、建议。有利于完善的成本控制制度将更好的发挥银行业的优势，使其在激烈的社会竞争中占取有利地位。

关键词：银行业 成本控制 现状 对策

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