节点文献
基于平衡记分卡构建商业银行绩效评价体系
On Structuring the Performance Evaluation System of Commercial Banks Based on the Balanced Scorecard
【摘要】 本文针对目前国内商业银行存在的弊端,引入平衡记分卡方法。通过在财务、顾客、内部业务和学习与成长等四个方面构建以战略和远景为中心的绩效评价指标体系,进一步阐明该指标体系的内在因果关系,为我国商业银行的绩效评价方式引入了新思路。
【Abstract】 Aimed at the shortcomings of the domestic commercial banks, the author introduces the balanced scorecard. Then by establishing the performance evaluation index system, which focuses on strategy and vision, in four aspects of finance, customer, internal business , and learning and growth, the author further elucidates the cause-effect relationship of the index system, thus introducing new thought for the performance evaluation of commercial banks in China.
【关键词】 平衡记分卡;
商业银行;
绩效评价指标体系;
【Key words】 Balanced Scorecard; Commercial Banks; Performance Evaluation Index System;
【Key words】 Balanced Scorecard; Commercial Banks; Performance Evaluation Index System;
【基金】 国家自然科学基金资助项目(70271042)。
- 【文献出处】 现代财经-天津财经学院学报 ,Modern Finance and Economics , 编辑部邮箱 ,2004年05期
- 【分类号】F832.33
- 【被引频次】402
- 【下载频次】3063