在数字经济、利率市场化与金融脱媒的多重冲击下，商业银行传统的"规模导向"和"短期业绩"的绩效管 理模式已经跟不上高质量转型发展的需要，其痛点集中表现为以下八方面。 一是指标与战略脱节，即考核指标（如规模指标）与银行的长期战略目标（如提升风险资产收益）不一 致，甚至相互冲突。员工忙于完成时点、规模考核指标，却背离了战略价值创造的方向。 二是重规模轻效益，重短期轻长期。过度关注业务规模（贷款余额、存款余额）、市场占有率等短期、 易量化的指标，而忽视资本成本、风险成本、客户长期价值等效益和长期性指标，为完成当期考核，部 门、机构可能规避战略性投入与风险可控的创新尝试。 三是成本与风险核算不精准，评价不公平。传统绩效管理模式没有实施全面预算管理，缺乏科学的内部 资金转移定价（FTP）和成本分摊体系，导致无法准确衡量机构、条线、产品及员工的真实利润贡献； 风险成本也未充分计量，造成评价失真。 四是"部门墙"林立，协同困难。传统考核以条线或部门、分支机构为单位，各自为政，缺乏对跨部门协 作和整体客户价值的考核，难以形成客户服务的合力，可能导致中后台服务意识差，前台部门不愿联动 营销。 五是指标设置僵化，缺乏动态调整。结果 ...

张群贵出生于1975年12月，今年快要50岁了，据悉他持有研究生学历，硕士学位。早年，他曾在中新大 东方人寿保险有限公司工作，出任总精算师和湖北分公司总经理等职。 加入东吴人寿后，张群贵还曾出任过公司总精算师、临时财务负责人兼精算部总经理。身兼多职的张群 贵直到2023年2月，才正式获批出任公司财务负责人。至今不过两年多。 运营商财经网 付桢/文 东吴人寿近年来经营情况波动较多。不过在今年三季度，公司还是扭亏为盈，净利润实现了3589万元。 运营商财经网在梳理时发现，公司目前的财务负责人张群贵，也就这两年才上任。 不过张群贵的任职时间正好覆盖了公司巨额亏损又扭亏为盈的时间，其业务能力还是受到了公司的认 可。 该公司董事长赵琨曾在东吴人寿2025年三季度经营分析会上表示，"公司要利用好新会计准则切换契 机，提升财务专业化管理水平"，其实已经指明了推动公司平稳发展的路线。不过东吴人寿是否能克服 业绩波动，还是要看管理层的经营决策。 更早时，赵琨还曾公开表示，主要归功于"三力"。2024年东吴人寿制定了全面预算管理、偿付能力管 理、资产负债管理三大管理硬措施，着力提高规模、提升品质、优化结构。这显然又是在夸赞财务工 ...

Core Insights - The company reported significant growth in core products during the first three quarters, with shrimp and crab feed, tilapia feed, and live fish feed showing year-on-year increases between 20% and 37% [2] Marketing Expenses - The increase in marketing expenses is attributed to promotional activities, numerous ordering meetings, technical exchange meetings, and enhanced marketing system incentives, which have positively impacted sales growth [2] - These investments have effectively driven a year-on-year increase in feed sales and laid a solid foundation for consolidating and expanding market share and advantages [2] - The company plans to continue conducting various marketing and technical service activities based on previous experiences, indicating that overall expenses are not expected to decrease significantly [2]

Core Insights - The meeting on November 4 marks the official launch of the comprehensive budget preparation for 2026 at Lianshui Rural Commercial Bank, aiming to align budget management with strategic implementation and business development [1][2] - The bank's president, Li Han, emphasized four key requirements for budget preparation: strategic orientation, cost awareness, strict cost control, and performance linkage mechanisms [1] - A specialized training session was conducted by experts from Jiangsu Rural Commercial Bank, focusing on integrating value-oriented performance assessment with comprehensive budget management and refined asset-liability management [1] Summary by Sections - **Budget Preparation Launch**: The meeting signifies the start of the 2026 comprehensive budget preparation, with a focus on synchronizing budget management with strategic goals and business growth [2] - **Key Requirements**: The president outlined four main points: 1. Align resources with strategic goals for efficiency 2. Enhance cost awareness among all employees 3. Maintain strict cost control 4. Strengthen performance linkage to ensure effective budget execution [1] - **Training and Strategy**: The training addressed the bank's core financial indicators and proposed systematic strategies to tackle the challenges of increasing production, efficiency, and performance, while integrating budget management with performance assessment and asset-liability management [1]

Core Viewpoint - Comprehensive budget management is essential for banks to transition from extensive to refined management, effectively control costs, ensure strategic goals are met, enhance overall performance, and cultivate a management culture [1][8] Group 1: Enhancing Understanding of Comprehensive Budget Management - System thinking emphasizes the importance of recognizing the overall and interconnected nature of comprehensive budget management, requiring a shift from traditional views that create disconnects between upper management and lower-level employees [2] - Comprehensive budget management should be viewed as a business management system involving all levels and departments, not just a financial tool [2] - Effective communication, training, and understanding of the roles and responsibilities within the budget management system are crucial for breaking down departmental barriers and fostering a culture of shared responsibility [2][8] Group 2: Establishing a Comprehensive Budget Management Framework - A comprehensive budget management framework should be built on a structured leadership system that clearly defines responsibilities across various levels, ensuring coordinated efforts [3] - Horizontal integration is necessary to break down departmental silos, enhancing collaboration among finance, business, risk, and human resources [3] - A robust management system covering all aspects of budget management, including preparation, approval, execution, monitoring, adjustment, analysis, and assessment, is essential for effective operation [3] Group 3: Decoding Comprehensive Budget Management Goals - The goals of comprehensive budget management should align with the bank's overall strategy, requiring a systematic breakdown of long-term and short-term objectives into actionable and measurable targets [4] - Strategic themes and key success factors must be clearly defined and translated into specific business strategies and tasks [4] - The goal-setting process should consider interdepartmental relationships and resource constraints to ensure coherence and feasibility, avoiding conflicts and waste [4] Group 4: Building a Comprehensive Budget Management System - A comprehensive budget management system should integrate data, processes, tools, and personnel, serving as a central hub for decision support [6] - The system must facilitate automation and efficiency in budget preparation while ensuring real-time data collection and dynamic monitoring of budget execution [6] - Features such as budget adjustment, rolling forecasts, and performance analysis are critical for optimizing budget management [6] Group 5: Implementing a Closed Loop in Comprehensive Budget Management - A closed-loop management mechanism should incorporate the "Five Insights" concept, ensuring that budget management processes are interconnected and continuously optimized [7] - Regular evaluations of budget management effectiveness should inform improvements in processes, resource allocation, and strategic adjustments [7] - This closed-loop approach promotes a dynamic adjustment of operational strategies in response to internal and external changes, enhancing overall performance and management quality [7][8]

Core Viewpoint - The traditional scale expansion model of the Chinese banking industry faces severe challenges due to the new economic cycle, interest rate liberalization, financial disintermediation, and technological waves. A shift towards quality and efficiency, characterized by data-driven refined management, is essential for banks to build core competitiveness in the new era [1]. Group 1: Necessity of Refined Management - The implementation of refined management is a pressing need to address internal and external challenges, including the need to enhance value creation capabilities due to narrowing net interest margins [2]. - It is necessary to manage the complexity of risks during economic downturns, requiring a shift from broad risk control to refined risk measurement and management [2]. - To achieve differentiation in a highly competitive market, banks must accurately identify target customers and provide tailored products and services through refined operations [2]. - The digital transformation necessitates a change in management models, with refined management serving as the foundation for data-driven decision-making [2]. Group 2: Insights from Five Elements Culture - The "Five Elements Culture" provides philosophical guidance for implementing refined management, ensuring that management reforms remain on the right track [3]. - Compliance and risk control must be the rigid bottom line of refined management, fostering a culture where everyone is a risk officer [4]. - Customer-centricity should be the fundamental principle, focusing on enhancing customer experience and internal collaboration [4]. - Talent cultivation is essential, requiring investment in employee training and technology empowerment to support refined management [4]. - Passion and efficiency should drive refined management, avoiding bureaucratic pitfalls and igniting employee motivation [4]. - Data integrity is crucial, necessitating a culture of truthfulness and reliance on solid data for decision-making [4]. Group 3: Application of Five Insights Management Philosophy - The "Five Insights" philosophy provides actionable methodologies for implementing refined management, ensuring that management requirements penetrate to the operational level [6]. - Addressing strategic disconnection, execution gaps, and result discrepancies is vital for establishing a comprehensive management control system [6][7]. - Management must be systematic, with strategic choices translating into actionable plans and budget management [6]. - Specificity in management is required, with budget preparation and performance evaluation linked to individual teams and activities [7]. - Visibility in management is essential, focusing on key behaviors and process indicators that drive results [7]. - Root cause analysis of business outcomes is necessary to derive insights for continuous improvement [7]. Group 4: Tools Supporting Refined Management - Comprehensive budget management and performance management are the two most effective tools for driving refined management [8]. - The budget management system serves as a core tool for translating strategic goals into quantifiable indicators and resource allocation [9]. - Establishing a budget organization system and aligning strategy with actionable plans are critical for effective budget management [10]. - Performance management ensures alignment between organizational goals and individual actions, driving strategic execution [12]. - The integration of budget and performance management creates a continuous feedback loop, enhancing overall management effectiveness [14]. Group 5: Implementation Strategies for Refined Management - Implementing refined management requires systematic planning and phased execution, starting with top-level design and cultural alignment [15]. - Organizational restructuring should focus on optimizing structures and enhancing departmental collaboration [15]. - Investment in technology and data infrastructure is necessary to support refined management practices [15]. - Process reengineering should eliminate inefficiencies and ensure alignment with business needs [16]. - Talent development is crucial, requiring comprehensive training for employees to adapt to refined management practices [17]. - Pilot programs should be initiated to validate tools and methods before broader implementation across the organization [17].

Core Points - The company aims to strengthen budget management, enhance internal controls, prevent operational risks, and improve management levels and economic efficiency through the implementation of a comprehensive budget system [1][2]. Group 1: Comprehensive Budget Management - Comprehensive budgeting involves overall forecasts of business activities and financial conditions over a specific period, typically one year, including business, investment, financing, and financial budgets [1][2]. - The comprehensive budget management system applies to the company headquarters, all levels of subsidiaries, and other entities included in the consolidated financial statements [1]. - The basic principles of comprehensive budget management include strategic alignment, resource optimization, comprehensiveness, and rigidity [1][2]. Group 2: Budget Management Structure - The budget management structure consists of a budget management committee, budget management office, budget management departments, and various budget execution entities [2][5]. - The budget management committee is responsible for reviewing the overall goals, policies, and annual budgets of the company [4][5]. - The budget management office handles daily management tasks and initial reviews of annual budget drafts from various execution entities [2][3]. Group 3: Budget Execution and Control - Once approved, the comprehensive budget must be implemented diligently, with budget indicators broken down to all departments and positions to ensure the achievement of budget goals [12]. - Budget execution analysis reports are required to track and analyze the execution progress and variances, which are then reported up the hierarchy [25][26]. - The company will establish a budget monitoring meeting system to address issues arising during budget execution [26][27]. Group 4: Budget Adjustment - The company generally does not adjust budgets once approved, except in cases of significant changes in market conditions or other objective factors that lead to substantial deviations [29][30]. - Budget adjustments must adhere to principles such as responsibility assignment, goal consistency, and efficiency [30][31]. Group 5: Budget Assessment and Incentives - Budget assessment serves as a comprehensive evaluation of the operational performance of various units and the effectiveness of budget execution [33]. - The budget assessment process includes both ongoing quarterly evaluations and a comprehensive year-end assessment [35][36]. - The internal audit institution will incorporate budget execution audits into its annual audit plan, with results serving as a basis for budget adjustments and management improvements [36][37].

Core Viewpoint - In 2025, under the backdrop of tight raw material supply and volatile market prices, the company is implementing a strategic transformation guided by the "accounting management" concept, promoting integrated operations in procurement, production, and sales, and achieving significant results in its copper smelting system [1][2] Group 1: Strategic Transformation - The company is focusing on increasing production and efficiency by shifting employee attention from merely output to comprehensive cost, energy consumption, and key performance indicators [1] - The "accounting management" concept is being integrated throughout the entire production and operational chain, with various levels of accounting being conducted to optimize production organization and control consumption [1] Group 2: Budget Management and Cost Analysis - A mechanism of "daily statistics, weekly reports, and monthly analysis" has been established to enhance budget management and cost analysis, allowing for timely identification of deviations from production and budget [2] - The company has revised nearly 200 workshop-level assessment criteria to create a three-in-one management system of "indicators - responsibilities - assessments," making unit cost accounting more operational [2] Group 3: Employee Engagement and Incentives - The company has introduced a mid-to-long-term incentive model for frontline teams, adding different project contribution scores to promote a more scientific and reasonable compensation structure, thereby enhancing employee motivation [2] - Each position has operational indicators for assessment, fostering a strong atmosphere of cost control participation among all employees [2] Group 4: Technological Advancements - The year 2025 marks a pivotal year for the intelligent factory construction in the copper smelting system, with the upcoming automation of the copper warehouse production process led by robotic arms and automated cranes [2]