平衡计分卡在商业银行绩效管理中的应用

Application of the Balanced Scorecard in the Commercial Banks Performance Management

传统的商业银行绩效考核偏重于对财务指标的考核,强调对经营活动结果的评价,未能有效考核非财务业绩驱动因素的贡献,影响绩效管理的效果。平衡计分卡原理克服了这一局限,从财务、客户、内部流程、学习与成长四个维度,将全行战略转化为实际行动方案,实现财务与非财务、长期目标与短期目标、定性与定量、结果与过程等多维平衡,为商业银行绩效管理提供了新的选择。

The traditional performance evaluation of commercial banks focuses on financial measures and emphasizes the results＇ evaluation of business activities. Thus, it fails to effectively assess the contribution of the non-financial performance driving factors, and influences the effect of the performance management. The Balanced Scorecard Principle overcomes this limitation, and from four perspectives of finance, customer, internal business processes, learning and growth, translates strategy into action, realizes the multidimensional balance of finance and non-finance, long-term and short-term goals, the qualitative and the quantitative, result and process, and provides a new choice for the performance management of commercial banks.