| 摘要: |
| 平衡计分卡是目前先进的绩效管理工具，在我国商业银行的绩效管理中得到广泛 运用，但主要以定性评价为主。本文以某国有银行Z分行为例，按照平衡计分卡理论进行绩效 考核指标重构，通过计量模型实证检验了财务指标与非财务指标之间的相互关系，并对商业银 行运用平衡计分卡开展绩效评价进行了有益的探索。 |
| 关键词: 平衡计分卡；商业银行；绩效评价；实证分析 |
| DOI： |
| 分类号:F830.33 |
| 基金项目: |
|
| The Application of Balanced Scorecard to Performance Evaluation of Commercial Banks—Z Branch of State-Owned Bank As An Example |
|
Shi Yanfei
|
|
Bank of China，Chongqing Branch
|
| Abstract: |
| As one of the advanced performance management tools, balanced scorecard was used widely in the performance management of commercial Banks in China, but mainly qualitative evaluation.This paper takes Z branch state-owned Banks as an example, reconstructing the performance evaluation indicators according to the theory of balanced scorecard. Testing the relationship between financial indicators and non-financial indicators by econometric model,and launching beneficial exploration to performance evaluation of commercial bank with balanced scorecard. |
| Key words: Balanced Scorecard；Commercial Bank；Performance Evaluation；Empirical Analysis |
