平衡记分卡在我国商业银行的应用研究分析 财务会计学专业

平衡记分卡在我国商业银行的应用研究 摘要：随着我国金融业的不断发展，银行之间的竞争逐渐加剧，特别是在经济全球化的发展背景之下，我国的商业银行面临的竞争压力不仅仅来自国内同行业，还有外资银行的挑战。因此，如何根据当前我国商业银行的发展现状，并采用科学的方法综合评价商业银行整体的经营绩效成为摆在我国商业银行管理者面前的一大问题。为了能够解决这一问题，许多专家学者也在不断的研究，包括杜邦模型、市场价值分析法等方法，但是由于这些方法的操作性不强，影响了考核评价效果。而平衡记分卡作为现如今较为就科学的评价方法，已经被成功引入到商业银行的绩效评价中，通过从财务、顾客、内部业务流程以及学习与成长四个维度，综合评价商业银行的绩效，促进商业银行按照既定战略，实现快速稳定发展。本文以平衡记分卡为主要研究对象，分析其在商业银行评价考核体系中的应用。关键词：平衡记分卡；商业银行；应用Abstract: With the continuous development of China's financial industry, the competition between banks is gradually increasing, especially in the context of the development of economic globalization, China's commercial banks face competitive pressure not only from the domestic industry, as well as foreign bankschallenge. Therefore, based on the current development status of China's commercial banks, and the use of scientific methods and comprehensive evaluation of the operating performance of the commercial banks as a whole to become a big problem in front of the Chinese commercial bank managers. In order to be able to solve this problem, many experts and scholars are also continuous research, including the DuPont model, the market value analysis and other methods, but these methods of operation, the impact of the effect of appraisal. Balanced Scorecard as is now more scientific evaluation method has been successfully introduced into the performance evaluation of the commercial banks from financial, customer, internal business process, and learning and g...