我国商业银行绩效管理体系研究

The Study on Performance Management System of Chinese Commercial Bank

我国商业银行的绩效管理经历了规模最大化、利润最大化、价值最大化三个主要阶段,但我国商业银行绩效考评体系仍存在许多问题。平衡记分卡是我国商业银行实施绩效管理的有效手段。平衡记分卡可分为财务、顾客、内部流程、员工学习与创新四个维度,共计16个指标。通过因子分析对我国商业银行的平衡记分卡绩效测度体系进行检验,表明测度体系具有较高的可靠性和现实性,可为我国商业银行的战略绩效管理提供理论指导。

The BSC is a kind of important management implement which may decompose the strategy objects into business cells by the method of strategy performance management and is a valid means to carry out performance management. The BSC may include finance, customer, inner processing and studying and innovation of employees. The FA may provide empirical certification for theory system of BSC and then provides theory identification for strategy performance management of commercial bank.