基于平衡计分卡的我国商业银行绿色金融发展的评价指标体系构建

The Construction of Evaluation Index System of Green Finance Development of China's Commercial Banks Based on Balanced Scorecard

本文以我国商业银行绿色金融发展的评价指标体系为研究对象,运用平衡计分卡的核心理念,结合商业银行履职目标和业务特点,从客户与社会满意度,规模、利润与资产质量,内部管理与控制和学习与成长四个层面,构建了商业银行绿色金融发展评价的总体框架,设计了包含三个层面、四个维度、17个指标的评价指标体系,最后运用层次分析法确定各项指标权重和总体评价标准,以期对商业银行发展绿色金融提供参考。

Taking the evaluation index system of green finance development of China's commercial banks as the research object,using the core concept of the balanced scorecard,combined with the business goals and characteristics of commercial banks,and from four aspects such as satisfaction of customers and society.size,profits and asset quality,internal management and control as well as learning and growth,the paper builds the overall framework of the green financial development evaluation of commercial banks,designs an evaluation index system including3levels,4dimensions and17indexes.Finally,using the analytic hierarchy process(AHP),the paper determines the index weight and overall evaluation standard in order to provide reference for commercial banks to develop the green finance.