基于PEARLS体系的农村信用社绩效评价体系

Rural Credit Union Performance Evaluation in PEARLS Framework

科学合理的绩效评价是保持农村信用社健康、快速发展的必要条件之一。在我国,对农信社的绩效评价主要集中在风险防范领域,而对影响农信社发展的盈利能力等因素缺乏考虑。PEARLS体系是世界信用理事会(WOCCU)所倡导的最新、最权威的绩效评价体系。本文以某省2005年—2007年各地区农信社的汇总数据为样本,采用因子分析方法进行实证。结果显示,我国农信社的绩效在过去三年内有所改善,但仍与国际水平有着很大差距。

An applicable and reasonable performance evaluation is one of the necessary conditions to keep rural credit union growing healthily and rapidly. In China, performance evaluation of rural credit union focuses mainly on risk prevention, while factors such as profitability are skipped. PEARLS is the latest and most authoritative performance evaluation system standardized by WOCCU（World Council of Credit Unions）. The paper applies factor analysis method to analyzing aggregate data collected from rural credit unions of one province during 2005 to 2007. The result shows that performance of rural credit union for the past three years has improved. However, there is still long distance to catch up.