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| 平衡记分卡视角下的商业银行绩效管理研究 摘 要 随着知识经济时代的到来，传统的绩效评价制度具有片面性和滞后性，只考虑实物资本的财务指标对企业的影响，而平衡计分卡理论扩展了企业评价业绩的指标体系，不仅围绕财务层面，而且还包括了顾客层面、业务流程层面和学习成长层面。本文基于平衡计分卡理论，对我国商业银行现行的绩效评价体系进行剖析，发现其中的不足之处，并且提出对策和建议。 关键词：商业银行 绩效管理 平衡记分卡 Abstract：With the advent of the knowledge economy era,the traditional performance evaluation system is one-sided and lagging, which only considers the impact of financial indicators of physical capital on enterprises. The balanced scorecard theory expands the index system of enterprise performance evaluation, which not only focuses on the financial level,but also includes the customer level, business process level and learning growth level. Based on the balanced scorecard theory,this paper analyzes the current performance evaluation system of commercial banks in China, finds out its shortcomings, and puts forward countermeasures and suggestions. Key words: commercial bank performance management balanced scorecard |
