基于“三性”分析的商业银行经营绩效综合评价模型

流动性、安全性和盈利性(统称为“三性”是商业银行经营管理的基本原则。它们之间既相互依存又相互冲突和矛盾。协调处理这三者之间的关系,一直是评价商业银行经营绩效的难点。本文所建立的综合评价模型,其指标体系涵盖了流动性、安全性和盈利性三个方面,将银行经营绩效层层分解为具体的财务报表数据,合理解决了同一指标在对“三性”产生不同影响时的评分问题。将“三性”之间的制约矛盾量化为具体的模型。

Three-Element-Based Comprehensive Evaluation Model on Commercial Bank's Operating Performance

Liquidity, security and profitability are the three basic elements of commercial bank’s operating principles. Since they are interdependent, interactive and contradictory to one another, it is a challenging issue for commercial banks to balance these three elements harmoniously. This paper introduces a comprehensive evaluation model on commercial bank’s operating performance. The model’s index system reflects liquidity, security and profitability, and divides the commercial bank’s operating performance into relevant data of financial statements. And the model rationally solves the marking problem when one index makes different effects on the liquidity, security and profitability, quantifies the interaction among the three elements.