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基于平衡计分卡的商业银行经营绩效评价体系研究

An Operation Performance Evaluation System for Commercial Bank Based on the Balanced Scorecard
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摘要 平衡计分卡作为一种基于商业银行战略的全面的经营绩效评价方法,越来越受到学术界和银行界的重视。本文主要从现行的商业银行的绩效评价体系入手,对国内现行的商业银行的绩效评价体系的不足之处进行分析。随后分析将平衡计分卡引入到商业银行绩效评价体系的优势,最后从财务、客户、内部运作流程、学习与成长四个角度设计出一些具体的绩效评价指标。 As a comprehensive and strategy based performance evaluation system of commercial bank, the balanced scorecard has been paid more and more attention by academia and the banking sector. In order to evaluate the performance of commercial bank, firstly, the paper introduce the operation performance evaluation system of commercial banks in our country briefly, then analysis the common problem among the commercial banks operation performance evaluation system. Then the essay points out the advantage in using the balanced scorecard to appraisal the performance of commercial bank. Based on this, the paper has established the evaluation indicator system to four relatively independent dimensions: financial, customer, internal business processes, leaning and growth.
出处 《服务科学和管理》 2012年第1期1-8,共8页 Service Science and Management
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