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国有商业银行法人授权等级评价指标体系及财务综合评价模型 被引量:2

Evaluation Index System and Financial Comprehensive Evaluation Model to Identify the Authority Rank Level of State-Cowned Commercial Banks
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摘要 我国国有商业银行普遍实行了法人授权管理制度,但是,目前暴露出的最显著的问题是缺乏统一的法人授权等级评价制度。基于财务状况的国有商业银行法人授权等级评价体系可以解决这一问题。本文以某国有商业银行的财务数据为基础,建立综合评价模型,从而为我国国有商业银行法人授权等级评价提供参考依据。 Corporation authority system is carried out in state-owned commercial banks in China. However, the most obviously revealed problem is a lack of standard evaluation model for identifying the authority rank level of corporation. Based on its financial situation, the evaluation index system to identify the authority rank level of corporation can solve the problem. The paper, taking the financial data of a state-owned commercial bank as its basis, will construct a comprehensive evaluation model and account for the evaluation index system to identify the authority rank level of corporation of state-owned commercial banks in China.
作者 吴旺延
出处 《经济管理》 CSSCI 北大核心 2007年第12期68-73,共6页 Business and Management Journal ( BMJ )
关键词 国有商业银行 财务状况 法人授权 state-owned commercial bank financial situation corporation authority
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