基于“三性”分析的商业银行经营绩效综合评价模型  

Three-Element-Based Comprehensive Evaluation Model on Commercial Bank's Operating Performance

作　　者：迟国泰[1] 朱战宇[1] 徐琤[1] 

机构地区：[1]大连理工大学管理学院,大连116024

出　　处：《中国管理科学》1999年第4期58-67,共10页Chinese Journal of Management Science

基　　金：国家自然科学基金!79770011;加拿大国际开发署(CIDA)中-加大学与产业合作项目(CCUIPP)

摘　　要：流动性、安全性和盈利性（统称为“三性”是商业银行经营管理的基本原则。它们之间既相互依存又相互冲突和矛盾．协调处理这三者之间的关系，一直是评价商业银行经营绩效的难点。本文所建立的综合评价模型，其指标体系涵盖了流动性、安全性和盈利性三个方面，将银行经营绩效层层分解为具体的财务报表数据，合理解决了同一指标在对“三性”产生不同影响时的评分问题．将“三性”之间的制约矛盾量化为具体的模型．Liquidity, security and profitability are the three basic elements of commercial bank's operatingprinciples. Since they are interdependent, interactive and contradictory to one another, it is a challenging issue for commercial banks to balance these three elements harmoniously. This paper introduces acomprehensive evaluation model on commercial bank's operating performance. The model's index system reflects liquidity, security and profitability, and divides the commercial bank's operating performanceinto relevant data of financial statements. And the model rationally solves the marking problem when oneindex makes different effects on the liquidity, security and profitability, quantifies the interaction amongthe three elements.

关 键 词：流动性 安全性 盈利性 银行经营绩效 商业银行 

分 类 号：F832.33[经济管理—金融学]