商业银行内部利润中心绩效评价探讨

Exploration on the Performance Evaluation of the Internal Profit Center in Commercial Banks

随着国内金融市场的发展成熟和商业银行法人治理结构的完善,以及利率市场化改革政策实施范围的扩大,成本收益管理理论在商业银行获得了广泛的实践应用,以效益为目标的绩效评价机制也成为经营管理的核心。本文在认识商业银行利润中心设置原则的基础上,深入分析了实践中影响商业银行内部利润中心绩效评价的重要因素,并提出了完善优化政策建议。

Based on mature financial market and perfect corporate management structure in commercial banks,as well as the expanded implement of the reform policies of interest rate liberalization,commercial banks have broadly adopted the cost-benefit management theory,and set the performance evaluation system with the goal of benefit as the core of business management.This article firstly expounded the principle of profit center setting,then deeply analyzed the influencing factors of the performance evaluation of internal profit center in practical activities,and finally proposed some policy recommendations for optimization.