城市商业银行绩效评价体系的构建与应用研究会计学专业论文.docxVIP

摘 要 随着我国金融业全面对外开放，国外银行巨头大量涌入国内，加之国有银行成功 实现股份制改造和新兴股份制商业银行发展壮大，国内银行市场的竞争愈演愈烈，城 市商业银行的经营环境也发生了深刻的变化，其市场份额不断下降，资产质量和盈利 能力不断降低，经营风险大幅提高。在这种复杂的环境下，如何科学、客观、公正地 评价经营绩效水平，直接关系到城市商业银行的平稳健康运作。 本文以城市商业银行为研究对象，努力设计一套合理、有效的绩效评价体系，以 科学、公正地评价其经营绩效，不断提高银行的核心竞争能力。文章首先对国内外绩 效评价的研究现状进行了阐述，指出对城市商业银行进行绩效评价研究的必要性和可 行性。其次，在对银行绩效评价的理论基础和评价方法进行介绍的基础上，比较了常 见的三种绩效评价方法的优缺点，指出目前评价方法存在的问题。再次，根据指标选 择的具体原则，结合城市商业银行的具体特点，兼顾财务指标与非财务指标、短期指 标与长期指标、定量指标与定性指标，设计了一套多指标、多层次的综合评价体系， 并采用层次分析法确定各个指标的权重。最后，以 QL 银行和 WHS 商业银行为例， 在分析两银行 2008 年报相关数据的基础上，通过计算两银行绩效评价的综合得分， 比较两银行的经营绩效水平，以对构建的评价体系进行实证分析。 关键词：城市商业银行 绩效评价 定量指标 定性指标 Abstract Along with full opening of Chinese financial industry, foreign banking giants file into China. Besides, state-owned banks have successfully accomplished joint-stock reform, and new joint-stock commercial banks are growing strongly. Facing fierce competition in domestic banking market, city commercial banks’ operating environment has deeply changed, their market share declining, asset quality and profitability continuously reducing and operating risk greatly increasing. Under the complex environment, scientific, objective and impartial evaluation on business performance level attach directly to city commercial banks’ stable and healthy operation. In this paper, taking city commercial banks as my research object, I try to design a rational and effective performance evaluation index system to appraise their operating performance scientifically and impartially , thus to continuously improve their core competitiveness. Firstly, I introduce the research status of performance evaluation at home and abroad and point out the necessity and feasibility of research on the performance evaluation in city commercial banks. Secondly, theoretical basis and evaluation methods of banks’ performance evaluation are introduced, then I analyze problems of the present evaluation methods based on comparison of three common evaluation methods. Thirdly, according to the specific principles in index choice and