我国上市银行绩效比较分析..doc

摘 要 银行作为各国金融系统中的重要组成部分，其生产效率不仅影响着金融业整体的效率水平，还关系到各项金融政策的传递、实施以及全社会资源的优化配置。对商业银行的经营绩效进行研究不仅可以寻找出提高其经营绩效的途径，也为在日渐激烈的竞争环境中取得自己的一席之地做准备。作为具有现代企业制度的盈利性金融机构，县备一套科学、合理、有效的绩效考核体系势在必行,这对于商业银行经营发展具有着十分重要的战略意义。 本文通过对16家A股上市银行3年（2008年—2010年）的七项财务指标进行因子分析，找出这些指标对上市银行的影响程度，并通过因子分析计算出各银行最后的综合得分进行排名，寻找各银行间绩效差异的原因，进而提出改进上市银行绩效的方法。我国商业银行在进行绩效管理的过程中存在着绩效测评目标不清晰，指标选择不统一，采用方法不合理，结果运用范围窄等问题，所以各商业银行要根据自身的特点与实际情况，选择适合的绩效考核的方法，同时完善在绩效考评体系中的不足，使得考评结果更加准确，更好地帮助银行制定长期的发展战略。 关键词：上市银行； 绩效考核； 因子分析 ABSTRACT Bank as an important part of the worlds financial system, the efficiency of its production not only affects the whole financial industry, but also related to the transmission and implementation of monetary policy, and optimum allocation of the whole society resources. The study related to operating performance of the commercial banks can not only find ways to improve their business performance, but also prepare to get their own place in the competitive environment. As the profitability of financial institutions which have the modern enterprise system, its imperative to prepare a set of scientific, rational and effective performance appraisal system. It has a very important strategic significance for the development of commercial banks. In this article, the A shares of 16 listed banks for three years (2008 to 2010) financial indicators with factor analysis to identify the extent of the impact to these listed banks, and through factor analysis to calculate the final score for rangking.With listed banks league tables to find the reasons for the differences between the performance of each bank, and then propose a method to improve the performance of listed banks. Chinas commercial banks have performance measurement objectives are not clear, indicator selection is not uniform, methods used unreasonable and the results applied in a narrow range and so on such problems during the performance management process. Aa a result, commercial banks should according to their