摘要
随着金融业的发展和改革的深化,我国的商业银行已成为现代意义上的金融企业。其经营绩效的评价方法也应随着现代企业制度的建立而不断地发展和完善。因此,现代商业银行的经营绩效评价方法不能只采用传统的财务比率分析法,而应积极创造条件,增加经济增加值和平衡记分卡等较先进的绩效评价方法,以综合、全面、科学地评价商业银行的经营绩效。
With the development and deepening of reform in its financial sector, China＇ s commercial banks have become true modem enterprises. Therefore, the evaluation methods of their operating performance should also be improved and perfected with the establishment of modern enterprise system. In other words, the evaluation methods of the operating performance of modem commercial banks should not only use traditional financial ratio analysis, but should actively create conditions to use such advanced methods as added economic value and Balanced Scorecard so as to evaluate the operating performance of commercial banks in a more integrated, comprehensive and scientific way.
出处
《经济问题》
CSSCI
北大核心
2008年第10期107-111,共5页
On Economic Problems
关键词
杜邦分析法
经济增加值
平衡记分卡
BuPont analysis
eeonomicvalue added
balanced scorecard
