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中文摘要：
目前全球领先的大型跨国银行大多采用了事业部模式，其相对于其他传统模式更具优势。我国商业银行的事业部改革仍处于起步和探索之中，预算管理作为财务控制的有效方法，在改革后的商业银行管理中显得越来越重要。本文应用案例研究的方法，主要目的是挖掘民生银行地产金融事业部的预算管理的亮点，探讨其预算管理的成功所在，以期对我国商业银行事业部预算管理体系的构建提供参考。
英文摘要：
Currently most of the leading international banks have adopted the divisional organizational structure, which has many advantages compared with other traditional models. The division reform of Chinese commercial banks is still in start-up and exploration, and the budget management as an effective method of financial control, becomes important after the reform. The aim of this paper is to find the bright points of the Real Estate Department＇s budget management of China Minsheng Bank and to discuss its successes as reference for constructing budget management framework for other commercial banks.
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