平衡计分卡在城市商业银行绩效考核体系中的应用及对策分析

The Application of Balanced Score Card in the Performance Appraisal System of Urban Commercial Banks and Analysis of Countermeasures

平衡计分卡是20世纪一项伟大的绩效管理创新,相对于其他绩效管理模式,它克服了传统单纯利用财务指标进行绩效考核的局限,兼顾了客户、内部运营和学习与成长3个方面的绩效表现。基于平衡计分卡的绩效管理模式具有战略性、平衡性的优势,已被国际上许多大银行所采用。论文从城市商业银行视角,综合分析了平衡计分卡在运用中存在的普遍性问题,并提出一般性解决对策。

The balanced score card is a great performance management innovation in the 20th century.Compared with the other performance management modes,it overcomes the limitation of traditional performance appraisal by solely using financial indicator,and gives consideration to the performance of customers,internal operations and learning and growth.The performance management mode based on the balanced score card has the advantages of strategy and balance,and has been adopted by many large banks in the world.From the perspective of urban commercial banks,this paper comprehensively analyzes the universal problems existing in the application of the balanced score card,and proposes general solutions.