商业银行绩效评价的应用分析——基于平衡计分卡和EVA体系  

The Application and Analysis of Commercial Bank's Performance Measurement——Based on the System of the Balanced Scorecard and EVA

作　　者：张佳林[1] 梅沁芳[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410082

出　　处：《湖南大学学报（社会科学版）》2005年第6期64-67,共4页Journal of Hunan University(Social Sciences)

摘　　要：针对我国商业银行绩效评价体系的诸多弊端,适时推行以价值为核心的EVA评价体系和以“战略观”、“平衡观”、“兼顾非财务指标”为特征的平衡计分卡非常有实践意义。本文从EVA和平衡计分卡在我国商业银行施行的适应性分析入手,探讨如何在我国商业银行将这两种先进的评价方法结合应用,以构建科学合理的商业银行绩效评价体系。There are many problems in China＇s commercial bank＇s performance measurement. It is of great practical meaning to carry out timely the EVA method. The method focuses on value and the balanced scorecard, featuring a viewpoint of strategy and balance. This paper starts with the applicable analysis of EVA and the balanced scorecard in China＇s commercial banks, discusses the way to combine BSC with EVA for the purpose of building a more rational and scientific commercial bank＇s performance measurement.

关 键 词：绩效评价 商业银行 平衡计分卡 EVA 

分 类 号：F275[经济管理—企业管理]