节点文献
商业银行绩效考核体系构建——一个现实框架
Feasible Performance Measurement Solution on Domestic Commercial Banks
【摘要】 短期化行为是我国商业银行经营的显著特征之一,其中扭曲的绩效考核体系难辞其咎。通过构建一套科学、合理的绩效考核体系来部分纠正这种短期化行为值得期待并且可行。对于考核体系的构建,本文从以下三个层次逐渐推进:宏观层面考核体系的目标、过程与结果运用,宏观层面的构建奠定了考核体系的总体基调;中观层面考核子系统的构建,子系统的构建是考核体系得以运转的基石;微观层面考核指标体系的设计,考核指标是考核体系具备操作性的前提。
【Abstract】 Domestic commercial banks characterize with the short term-oriented action, which partly be caused by the distorted performance measurement system. It is both hopeful and feasible to rectify these action through the establishment of a set of scientific and reasonable performance measurement system. As far as the system is concerned , this article try setting up a structure from different levels. That is, macro-levelly ,establishing the object, process and result’s application of the system, all this lay the foundation for the establishment of the system. Then medium-levelly discussing the needed sub-system components, which serve as the cornerstone of this system. Lastly and micro-levelly we design a set of indictors which can act as a reference for a more detailed and feasible performance measurement solution.
【Key words】 Short term-oriented action Performance measure Establishment of the system;
- 【文献出处】 中央财经大学学报 ,Journal of Central University of Finance & Economics , 编辑部邮箱 ,2006年09期
- 【分类号】F832.33
- 【被引频次】108
- 【下载频次】1481