【摘要】 随着国内商业银行之间以及与外资银行的竞争日益加剧,我国商业银行原有的业绩评价体系已经不适应新的形势。平衡计分卡认为,业绩评价应以顾客、内部经营及学习与创新等非财务指标来补充财务指标,并针对各个方面的业绩目标,设计出相应的计量指标,以便系统、全面、迅速地反映企业的整体运营情况,为企业管理服务。本文以平衡计分卡为基础,分析了我国商业银行业绩评价体系的发展沿革及现状,指出了我国商业银行业绩评价注重财务评价而忽视非财务评价的问题,借鉴西方商业银行使用平衡计分卡的先进经验,从顾客、员工、组织、内部经营、创新等方面构建了商业银行业绩评价的非财务指标体系。更多还原

【Abstract】 As competition among domestic commercial banks and between Chinese and foreign banks becomes tougher,performance ap-praisal system of domestic commercial banks no longer meets the demands of the new area.According to the theory of balanced score-cards,non-financial indicators such as customers,internal operation,learning and innovation abilities should be used to complement financial indi-cators.There must be corresponding quantitative indicators for various business targets that reflect the overall operation of an enterprise in a systemic,complete and timely manner,.This paper examines the past and present of domestic commercial banks in regard to their perfor-mance appraisal system and points to the fact that domestic commercial banks tend to lay more stress on financial factors than non-financial factors in doing performance appraisal.Drawing from the advanced experience of commercial banks in the west countries in using balanced score-cards and looking from the perspectives of customers,banking staff,internal operation and innovation,the paper establishes a non-fi-nancial indicator system to be used by commercial banks in their performance appraisal.更多还原