基于平衡计分卡的商业银行绩效评价体系研究-工商管理专业论文.docxVIP

万方数据 万方数据 Study on the Performance Evaluation System of Commercial Banks based on the Balanced Scorecard Abstract With the development of the market economy and the rise of finance and economy, commercial banks have become the main force to drive the development of finance and economy because of its pervasiveness, comprehensiveness and completeness of its functions. In recent years, China’s finance sector develops rapidly and its openness to foreign banks is increasingly high. Nowadays, compared with foreign banks, domestic commercial banks have some deficiencies and problems, such as poor ability in risk control, low ability in capital operation, lack of business innovation capability, etc. Therefore, the main content of this paper is to establish a performance evaluation system closely combined with commercial bank strategic goals. Combing the Balanced Scorecard with the strategic target of commercial banks this paper tries to build a performance evaluation system according with the operating features of commercial banks. Firstly, the paper reviews the tools and techniques of commercial bank performance evaluation, sorts and induces the relevant theory of balanced scorecard. Secondly, according to the Balanced Scorecard theory, the paper analyses the strategic themes under four levels of causality including finance, customer, internal process, learning and growth, and establishes strategic map framework of commercial banks. Again, in the framework based on the strategic map, it follows the selectional principle of performance evaluation index, selects evaluation index, establishes the evaluation system model of commercial banking strategic performance, and determines the index weight using analytical hierarchy process. Finally, the paper uses the established performance evaluation index system of commercial banks to analyse HF banks and comprehensively evaluates its strategic performance. The result shows that the performance evaluation index system of commercial