平衡记分卡视角下我国商业银行绩效评价体系研究

Research on Chinese Commercial Bank Performance Evaluation System from the Perspective of Balanced Scorecard

目前中国经济飞速发展,商业银行也在快速发展。为了实现我国商业银行的健康可持续发展,绩效评价成为其发展过程中必不可少的一环。商业银行不同于传统制造业,它作为金融服务业,既有产品又有服务,单纯依靠财务指标来进行绩效评价已经不能满足企业的发展需求。因此综合各个因素,平衡记分卡最适用于商业银行进行绩效评价。在此将探讨把平衡记分卡与我国商业银行的特点相结合,并根据我国商业银行的绩效评价现状,构造了适合商业银行的绩效评价体系;根据其实际情况和经营特点采用层次分析法对评价体系中的指标进行赋权,从而得到较为规范完整的绩效评价体系,使其对目前我国商业银行绩效评价中存在的问题有所帮助。

At present, China’s economy is developing rapidly, so are commercial banks. In order to realize the healthy and sustainable development of Chinese commercial banks, performance evaluation be-comes an indispensable part in the process of their development. Different from the traditional manufacturing industry, commercial banks, as a financial service industry, have both products and services. Relying solely on financial indicators for performance evaluation can no longer meet the development needs of enterprises. Therefore, taking all factors into consideration, BSC is the most suitable for commercial banks to evaluate their performance. This paper will discuss the balanced scorecard with the characteristics of Chinese commercial bank, and construct the suitable perfor-mance evaluation system according to the current situation of Chinese commercial bank;according to the actual situation and management characteristics, the analytic hierarchy process is used to give power to the indicators in the evaluation system, so as to obtain a more standardized and com-plete performance evaluation system, which is helpful to the problems existing in the performance evaluation of Chinese commercial banks.