银行的绩效评价:财务分析还是非财务分析

Evaluation of Bank Performance:Financial or Non-financial Analysis

银行绩效的评价一般有财务分析和非财务分析两种方法。根据近两年来有关银行绩效的文献研究,选用作为财务分析和非财务分析代表的DEA和P&N方法,对我国12家商业银行2003年和2004年的绩效进行了评价和比较。实证分析表明,财务分析方法和非财务分析方法是两类完全不同的方法。我们认为,在对银行进行绩效评价时,两种方法不应偏颇,对银行的经营绩效评价需要进一步加强财务分析与非财务分析的有机结合。

The assessment of commercial bank performance normally resorts to financial analysis or non-financial analysis. A review of last two years＇ published literature thereabout and a contrastive study of the performance of 12 Chinese commercial banks in 2003 and 2004 by means of the two methods DEA and P＆N, typically used in fmancial analysis and non-financial analysis respectively show that the two analyses are completely different. It is believed that in the assessment the two approaches are equally important with their own advantage and should be further integrated.