混合多属性商业银行绩效的测度——基于BSC-FANP-EVIKOR方法的研究
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摘要
本文基于BSC、FANP和扩展的VIKOR集成方法研究商业银行绩效测度问题。首先基于平衡计分卡(BSC)构建商业银行绩效测度指标体系,然后采用模糊网络层次法(FANP)确定指标的权重。考虑到测度过程中可能存在不完全信息和不确定信息,即属性值可能为模糊数,提出扩展的VIKOR方法,以解决银行绩效混合多属性(确定数、模糊数)测度问题。以5个银行为例进行绩效测度,发现本文提出的方法具有一定的稳定性。
This paper presents a study of the measurement of the performance of commercial banks based on BSC, FANP and extended VIKOR integration method. The authors construct a index system based on the balanced score card(BSC) to measure the performance of commercial banks and then use the fuzzy analytic network process(FANP) to determine the weight of the index. Considering that there may be incomplete and uncertain information in the measurement process,meaning that the attribute value may be a fuzzy number, an extended VIKOR method is proposed to solve the problem of the performance measurement of banks with mixed multi-attribute(deterministic number, fuzzy number). The performance measurement of five banks show that the proposed method has some stability.
This paper presents a study of the measurement of the performance of commercial banks based on BSC, FANP and extended VIKOR integration method. The authors construct a index system based on the balanced score card(BSC) to measure the performance of commercial banks and then use the fuzzy analytic network process(FANP) to determine the weight of the index. Considering that there may be incomplete and uncertain information in the measurement process,meaning that the attribute value may be a fuzzy number, an extended VIKOR method is proposed to solve the problem of the performance measurement of banks with mixed multi-attribute(deterministic number, fuzzy number). The performance measurement of five banks show that the proposed method has some stability.
引文
陈嘉立、李学建,2011.基于主成分和层次分析法的银行绩效评价研究[J].系统科学学报,(1):74-76.
陈敏,2014.我国商业银行绩效评价浅析---基于AHP-EDA模型[D].合肥:安徽大学.
刁成超,2015.我国商业银行并购绩效研究[D].泰安:山东农业大学.
郭媛媛、张玉红,2010.基于可拓学与BSC的房地产企业绩效评价研究[J].工程管理学报,(1):113-118.
郇栎琳,2016.中国银行威海分行JK公司订单融资风险控制研究[D].哈尔滨:哈尔滨工业大学硕士学位论文.
李希义、任若恩,2005.中国股份制商业银行的绩效评价[J].北京航空航天大学学报(社会科学版),(1):11-16.
李学环,2012.我国城市商业银行绩效研究[D].杭州:浙江工商大学.
廖永忠、温小霓、余勋,2012.商业银行信贷资产风险评估及控制研究[R].Proceedings of International Conference on Engineering and Business Management(EBM2012),3.
孙晓坤,2014.机构投资者持股对商业银行绩效影响实证分析[D].大连:大连理工大学.
唐文忠,2016.基于层次分析法的商业银行绩效评价研究[J].重庆理工大学学报(自然科学),(11):167-170.
王钢、郭文旌,2017.基于两阶段TOPSIS-DEA模型的我国商业银行经营绩效评价[J].金融理论与实践,(7):38-43.
王璜、沈雁鸿,2013.关于商业银行内部审计质量评价的研究[J].商业会计,(9):55-57.
韦德贞,2011.基于ANP模型的企业社会责任绩效评价[J].财会通讯,(19):20-22.
项海飞,2018.TOPSIS方法在商业银行后台部门绩效考核评价中的应用[J].生产力研究,(1):52-55.
杨宝臣、刘铮、高春阳,1991.商业银行有效性评价方法[J].管理工程学报,(1):13-18.
杨志坤,2016.我国上市商业银行绩效评价及影响因素研究[J].中国物价,(2):31-38
姚树洁、姜春霞、冯根福,2008.中国银行业的改革与效率:1995-2008[J].经济研究,(8):4-14.
院晓阳,2010.引进战略投资者对我国商业银行经营绩效的影响分析[J].全国商情,(7):36-37.
张健华、王鹏,2011.银行效率及其影响因素研究---基于中外银行业的跨国比较,金融研究,(5):13-28.
赵晓斌,2008.我国商业银行并购重组绩效研究[D].上海:华东师范大学硕士学位论文.
周鸿卫,2004.基于AHP的银行绩效内部评价方法[J].宁夏大学学报(自然科学版),(3):26-29.
Albayrak,E.,and Erensal,Y.C.,2005.A Study Bank Selection Decision in Turkey Using the Extended Fuzzy AHP Method[C].In 35th International Conference on Computers and Industrial Engineering,Istanbul,Turkey.
Cheng,G.,Zervopoulos,P.,and Qian,Z.,2013.A Variant of Radial Measure Capable of Dealing with Negative Inputs and Outputs in Data Envelopment Analysis[J].European Journal of Operational Research,(225):100-105.
Demir,Y.,and Astarcio lu,M.,2007.Determining Bank Performance via Financial Prediction:An Application in ISE.Süleyman Demirel University[J].Journal of Business Administration and Economics Faculty,12(1):273-292.
Drake,L.,Hall,M.,and Simper,R.,2006.The Impact of Macroeconomic and Regulatory Factors on Bank Efficiency:A Nonpara-metric Analysis of Hong Kong’s Banking System[J].Journal of Banking&Finance,(27):891-917.
Fukuyama,H.,and Weber,W.,2008.Japanese Banking Inefficiency and Shadow Pricing[J].Mathematical and Computer Modeling,(48):1854-1867.
Li,S.,Liu,F.,Liu,S.,and Whitmore,G.A.,2001.Comparative Performance of Chinese Commercial Banks,Findings and Policy Implications[J].Reviews of Quantities Finance and Accounting,16:149-170.
Lin,X.,and Zhang,Y.,2009.Bank Ownership Reform and Vank Performance in China[J].Journal of Banking&Finance,33(1):20-29.
Mahammad Haghighi,Ali Divandari,and Masoud Keimasi,2010.The Impact of 3D E-readiness on E-banking Development in Iran:A fuzzy AHP Analysis[J].Expert Systems with Applications,(37):4084-4093.
Opricovic,S.,and Tzeng,G.H.,2004.Compromise Solution by MCDM Methods:A Comparative Analysis of VIKOR and TOP-SIS[J].European Journal of Operational Research,156(2):445-455.
Portela,M.,and Thanassoulis,E.,2010.Malmquist-type Indices in the Presence of Negative Data:An Application to Bank Branches[J].Journal of Banking&Finance,(34):1472-1483.
Seme,Nese Yalin,Bayrakdarolu,Ali,and Kahraman,Cengiz,2009.Fuzzy Performance Evaluation in Turkish Banking Sector Using Analytic Hierarchy Process and TOPSIS[J].Expert Systems with Applications,36:11699-11709.
Tzüm,H.,2002.Performance Evaluation of Banks[J].Active:Journal of Banking and Finance,(27):1-9.
Wu,Hung-Yi,Tzeng,Gwo-Hshiung,and Chen,Yi-Hsuan,2009.A fuzzy MCDM Approach for Evaluating Banking Performance based on Balanced Scorecard[J].Expert Systems with Applications,36:10135-10147.
Zhu,N.,Wang,B.,and Wu,Y.,2014.Productivity,Efficiency and Non-Performing Loans in the Chinese Banking Industry[J].The Social Science Journal,10.
陈敏,2014.我国商业银行绩效评价浅析---基于AHP-EDA模型[D].合肥:安徽大学.
刁成超,2015.我国商业银行并购绩效研究[D].泰安:山东农业大学.
郭媛媛、张玉红,2010.基于可拓学与BSC的房地产企业绩效评价研究[J].工程管理学报,(1):113-118.
郇栎琳,2016.中国银行威海分行JK公司订单融资风险控制研究[D].哈尔滨:哈尔滨工业大学硕士学位论文.
李希义、任若恩,2005.中国股份制商业银行的绩效评价[J].北京航空航天大学学报(社会科学版),(1):11-16.
李学环,2012.我国城市商业银行绩效研究[D].杭州:浙江工商大学.
廖永忠、温小霓、余勋,2012.商业银行信贷资产风险评估及控制研究[R].Proceedings of International Conference on Engineering and Business Management(EBM2012),3.
孙晓坤,2014.机构投资者持股对商业银行绩效影响实证分析[D].大连:大连理工大学.
唐文忠,2016.基于层次分析法的商业银行绩效评价研究[J].重庆理工大学学报(自然科学),(11):167-170.
王钢、郭文旌,2017.基于两阶段TOPSIS-DEA模型的我国商业银行经营绩效评价[J].金融理论与实践,(7):38-43.
王璜、沈雁鸿,2013.关于商业银行内部审计质量评价的研究[J].商业会计,(9):55-57.
韦德贞,2011.基于ANP模型的企业社会责任绩效评价[J].财会通讯,(19):20-22.
项海飞,2018.TOPSIS方法在商业银行后台部门绩效考核评价中的应用[J].生产力研究,(1):52-55.
杨宝臣、刘铮、高春阳,1991.商业银行有效性评价方法[J].管理工程学报,(1):13-18.
杨志坤,2016.我国上市商业银行绩效评价及影响因素研究[J].中国物价,(2):31-38
姚树洁、姜春霞、冯根福,2008.中国银行业的改革与效率:1995-2008[J].经济研究,(8):4-14.
院晓阳,2010.引进战略投资者对我国商业银行经营绩效的影响分析[J].全国商情,(7):36-37.
张健华、王鹏,2011.银行效率及其影响因素研究---基于中外银行业的跨国比较,金融研究,(5):13-28.
赵晓斌,2008.我国商业银行并购重组绩效研究[D].上海:华东师范大学硕士学位论文.
周鸿卫,2004.基于AHP的银行绩效内部评价方法[J].宁夏大学学报(自然科学版),(3):26-29.
Albayrak,E.,and Erensal,Y.C.,2005.A Study Bank Selection Decision in Turkey Using the Extended Fuzzy AHP Method[C].In 35th International Conference on Computers and Industrial Engineering,Istanbul,Turkey.
Cheng,G.,Zervopoulos,P.,and Qian,Z.,2013.A Variant of Radial Measure Capable of Dealing with Negative Inputs and Outputs in Data Envelopment Analysis[J].European Journal of Operational Research,(225):100-105.
Demir,Y.,and Astarcio lu,M.,2007.Determining Bank Performance via Financial Prediction:An Application in ISE.Süleyman Demirel University[J].Journal of Business Administration and Economics Faculty,12(1):273-292.
Drake,L.,Hall,M.,and Simper,R.,2006.The Impact of Macroeconomic and Regulatory Factors on Bank Efficiency:A Nonpara-metric Analysis of Hong Kong’s Banking System[J].Journal of Banking&Finance,(27):891-917.
Fukuyama,H.,and Weber,W.,2008.Japanese Banking Inefficiency and Shadow Pricing[J].Mathematical and Computer Modeling,(48):1854-1867.
Li,S.,Liu,F.,Liu,S.,and Whitmore,G.A.,2001.Comparative Performance of Chinese Commercial Banks,Findings and Policy Implications[J].Reviews of Quantities Finance and Accounting,16:149-170.
Lin,X.,and Zhang,Y.,2009.Bank Ownership Reform and Vank Performance in China[J].Journal of Banking&Finance,33(1):20-29.
Mahammad Haghighi,Ali Divandari,and Masoud Keimasi,2010.The Impact of 3D E-readiness on E-banking Development in Iran:A fuzzy AHP Analysis[J].Expert Systems with Applications,(37):4084-4093.
Opricovic,S.,and Tzeng,G.H.,2004.Compromise Solution by MCDM Methods:A Comparative Analysis of VIKOR and TOP-SIS[J].European Journal of Operational Research,156(2):445-455.
Portela,M.,and Thanassoulis,E.,2010.Malmquist-type Indices in the Presence of Negative Data:An Application to Bank Branches[J].Journal of Banking&Finance,(34):1472-1483.
Seme,Nese Yalin,Bayrakdarolu,Ali,and Kahraman,Cengiz,2009.Fuzzy Performance Evaluation in Turkish Banking Sector Using Analytic Hierarchy Process and TOPSIS[J].Expert Systems with Applications,36:11699-11709.
Tzüm,H.,2002.Performance Evaluation of Banks[J].Active:Journal of Banking and Finance,(27):1-9.
Wu,Hung-Yi,Tzeng,Gwo-Hshiung,and Chen,Yi-Hsuan,2009.A fuzzy MCDM Approach for Evaluating Banking Performance based on Balanced Scorecard[J].Expert Systems with Applications,36:10135-10147.
Zhu,N.,Wang,B.,and Wu,Y.,2014.Productivity,Efficiency and Non-Performing Loans in the Chinese Banking Industry[J].The Social Science Journal,10.