论平衡积分卡在商业银行的应用.doc

PAGE PAGE 1 摘要 随着我国加入世界贸易组织,我国政府在金融领域的承诺逐步履行,国内金融市场的开放程度不断加大,更多的外资银行抢占中国金融市场,同业竞争日趋激烈,国内商业银行面临着前所未有的挑战。为此,我国商业银行应该完善其经营管理体制,提高其经营管理水平,从而增强其核心竞争力。在银行的管理中,绩效评价是不可或缺的一环,但是我国商业银行的绩效评价体系存在很多缺陷,注重传统的财务指标,轻视了促成财务成功的驱动因素,如:顾客、学习、内部流程等。平衡计分卡很好的弥补了传统财务指标的缺陷,它不仅可以帮助银行明确其战略目标,还有助于引导和保持银行的日常经营活动同战略目标的一致性。平衡计分卡同时兼顾了财务与非财务因素,反映了银行长期利益与短期利益的统一,全面实现了银行整体绩效的评价。因此,建立我国商业银行绩效评价的平衡计分卡体系不仅可以弥补以往绩效评价存在的缺陷,提高绩效管理的质量,更可以将平衡计分卡的思想渗透到银行整个的经营管理中,促使和保证其全面系统、长远地审视内外部环境,完善相关制度,持久稳定地保持其竞争力和竞争优势。 关键字：平衡计分卡 商业银行 绩效评价 体系 Abstract With Chinas accession to the world trade organization and the governmentscommitment in the financial sector gradually to perform and the domestic financialmarket opening degree continuously increased and more foreign capital bankcontrolling Chinas financial market, competition is becoming increasingly fierceand domestic commercial Banks face unprecedented challenges. For this, ourcountry commercial bank should improve its management system and themanagement level, and enhance their core competitiveness. In the management of the bank, performance evaluation is essential, but ourcountry commercial bank performance evaluation system has many defects. Theypay attention to the traditional financial indicators, and belittled financial successdriving factors, such as: the customer, learning, internal process, etc. The balancedscorecard makes up for the defect of traditional financial indicators. It can not only help Banks clear their strategic objectives, but also help to guide and maintain dailybusiness activities of the bank with the strategic goals of the consistency. Thebalanced scorecard takes both the financial and non-financial factors into account. It reflects the unity of the long-term interests and short-term interests and achievesoverall evaluation of the performance of the bank. Therefore, establishing our country commercial bank of the performance evaluation of the balanced scorecardsystem not only can make up the defects of past performance evaluation, and impro