现代财经--天津财经大学学报

本文针对目前国内商业银行存在的弊端,引入平衡记分卡方法。通过在财务、顾客、内部业务和学习与成长等四个方面构建以战略和远景为中心的绩效评价指标体系,进一步阐明该指标体系的内在因果关系,为我国商业银行的绩效评价方式引入了新思路。

Aimed at the shortcomings of the domestic commercial banks, the author introduces the balanced scorecard. Then by establishing the performance evaluation index system, which focuses on strategy and vision, in four aspects of finance, customer, internal business , and learning and growth, the author further elucidates the cause-effect relationship of the index system, thus introducing new thought for the performance evaluation of commercial banks in China.