商业银行绩效评价研究的回顾与展望

Review and prospect of study on commercial bank performance appraisal

在从财务指标评价、综合财务实力分析、平衡记分卡应用以及X效率研究等方面系统回顾商业银行绩效评价研究成果的基础上,分析中国商业银行绩效评价的现状,认为随着银行透明度的提高,监管评价、市场评级以及商业银行内部绩效考核在定量指标方面将趋于一致,同时在绩效评价指标设置上需进一步从理论和实证两个方面来分析各项财务指标之间的相关性和重要性,以更加准确地衡量商业银行的综合实力,建立科学的外部绩效评价体系和内部绩效考核体系。

The paper systematically reviewed the study on commercial bank performance appraisal from the aspects of financial index evaluation,comprehensive financial strength analysis,balance-score-card application and X-efficiency research,and analyzed the domestic status of commercial bank performance appraisal. It held that with the improvement of the transparency of banks,the supervision appraisal,the market appraisal and the performance appraisal inside the bank will solidify on the quantitative indicators.At the same time,while setting up the performance appraisal indicators,the relevance and importance between the financial indicators should be further analyzed in terms of theories and empirical study,so as to establish a scientific external and internal performance appraisal system and appraise the performance of commercial banks more accurately.