Lecture 4 -国际银行管理_Public.pdfVIP

Anhui University of Finance and Economics (安徽财经大学) School of Finance 1 Measuring and Evaluating the Performance of Banks and Their Principal Competitors-(测量和评价银行的业绩和其主要竞争 对手): Introduction  Performance measurement and evaluation of banks is very important exercise in the financial sector.  Banks are evaluated against each other and other financial services.  The measured and evaluated data from banks and other financial services maybe used to illustrate the bank’s performance that is relative to the end user of the information.  “What do [they] mean by the word [performance] when it comes to banks and other financial firm? In [the] case of performance [it] refers to how adequately a financial firm meets the needs of its stockholders (owners), employees, depositors and other creditors, and borrowing customers.”-(“业绩”一词，对于银行和其他金融 机构来说是什么意思？在这里是指，金融公司能在多大程度上 使其股东，员工，存款人和其他债权人及借款人受益.”) International Bank Management: Lecture -4- (2nd semester 2014-15) 2 Measuring and Evaluating the Performance of Banks and Their Principal Competitors-(测量和评价银行的业绩和其主要竞争 对手): Introduction-continued  Financial institutions in particularly banks engage in open market activity. Open market activity involves raising capital as needed by issuing equity, debt, acquiring loans and short term IOUs.-(金融机 构中，银行是参与开放市场活动的典型。公开市场活动涉及发 行股票、债券，收购贷款和短期欠条来筹集资金.)  Because banks and other institutions in the financial sector participate heavily in open market activity the financial statements they provide to the auditors and regulators are under a significant amount scrutiny.  “Financial firms must find a