从战略到执行:商业银行的平衡计分卡--商业银行绩效评价体系现状评述及改善

平衡计分卡是通过战略性业绩管理将企业战略目标分解到各个业务单元的重要工具。在全面回顾了相关文献的基础上,具体考察了5家重要的商业银行的业绩评价体系。提出:目前商业银行的业绩评价体系仍然存在着偏重财务指标、关注风险管理、对内部控制与管理和客户管理方面重视不足的现象。但从长期来看,内部控制与管理和客户管理必然会构成各个商业银行竞争力的重要部分。文章还结合商业银行的经营目标与发展战略,提出了一套适合我国商业银行的战略性业绩评价体系。

From Strategy to Action:The Balanced Scorecard for Commercial Banks

As an important management tool,the Balanced Scorecard approach is a strategic management system focusing on delivering strategic performance and results.This approach translates the mission and vision of the organization into related financial,customer,internal processes as well as learning and growth perspectives.Based on the review of related literature,this paper focuses on the application of balanced scorecard in commercial banks and examines the performance evaluation systems of five commercial banks in China.By discussing the current systems and considering the operation aim and development strategy of commercial banks,this study designs a new performance evaluation system for the banks.