摘要
传统的以财务指标来评价商业银行经营绩效存在着诸多弊端。本文运用平衡计分卡理论,结合我国商业银行的发展现状,从财务绩效评价、客户评价、内部经营管理评价、学习与创新能力评价提出了评价商业银行经营绩效的指标体系;接着运用层次分析法的原理将这些指标体系分层次,从而构造了商业银行经营绩效评价的层次分析模型,最后通过回归模型的构造,提供了上述指标体系中各指标对商业银行经营绩效的影响程度的评价方法。
Traditional financial guidelines have some weak points in appraising the performances of the commercial banks. Based on the theory of balance-cards and development situation of Chinese commercial banks, this thesis sets up a set of guidelines system to evaluate commercial banks＇ management performances from finance performance evaluation, customer appraise, inter management evaluation, learning and innovation ability. Then based on the stratification theory, the above guidelines system is divided into stratification, and the stratification analysis model of commercial banks＇ management performance. Finally, through a construction of regression model, this paper provides an evaluation method to measure the individual guideline how to influence the commercial banks＇ management performance.
出处
《南京财经大学学报》
2007年第5期67-71,共5页
Journal of Nanjing University of Finance and Economics
关键词
商业银行
绩效评价
平衡计分卡
评价模型
commercial bank
performance evaluation
balance scorecards
evaluation model
