商业银行经营绩效评价指标体系探讨
摘要
经营管理孕育评价，评价促进经营管理。科学、合理而系统、及时地评价商业银行经营管理状况，是正确进行银行经营决策和过程控制的重要方式与基本依据。伴随着银行业的发展和科学技术的进步，人们对商业银行经营管理现象的认识逐步由感性走向理性，银行业越来越多地通过科学的评价系统考察、认识和调节复杂的商业银行经营活动。
本文的研究分三章来进行。
第一章主要考察商业银行绩效评价发展的现状。分析国际商业银行是如何顺应自身的变革发展、外部监管的加强、社会公众的监督、信息技术的发展和新经济的出现，从单一的业务考核起步，发展到逐步以财务指标为主，讲求流动性、安全性和盈利性的协调，再发展到开始研究和开发应用战略经营绩效评价系统，即“平衡计分卡”评价系统，注重运用财务指标和非财务指标共同揭示商业银行的经营发展状况；现实地考察我国商业银行绩效评价发展的三个阶段及其特点；研究新经济对商业银行发展的影响，探析置身于新经济发展中的商业银行绩效评价体系的不足；结合现阶段商业银行经营管理实际和宏观经济环境，提出商业银行绩效评价的渐进性改进思路。
第二章在历史分析的基础上，探讨完善商业银行财务层面的绩效评价指标体系。从讲求流动性、安全性、盈利性、效率性和成长性五个原则探讨设置商业银行评价指标体系：从探讨弥补盈利性评价指标体系的缺陷入手，探析运用EVA评价分析方法改进商业银行现行绩效评价指标体系的思路和方法体系：从细化成本核算和合理确立内部转移价格两个方面探讨我国商业银行实施EVA评价指标体系需注意的两个问题。
第三章探讨发展商业银行非财务层面的商业银行战略评价体系。考察“平衡计分卡”的产生及在商业银行的应用，研究建立基于客户层面、内部经营层面和学习与成长层面的新型商业银行绩效评价体系。
总之，在新经济条件下，商业银行战略经营目标或财务目标的实现取决于内外
部一系列因素，绩效评价指标体系要考虑企业组织内部各项影响经营成功的重要
方面，更要考虑外部环境对商业银行经营具有重要影响。为此，商业银行绩效评价
指标体系既要包括财务指标，又应包括非财务指标。整个绩效评价指标体系，是
财务指标与非财务指标的结合、定量指标与定性指标的结合、过去绩效评价与未
来绩效评价预测的结合、内部层面与外部层面的结合、不断发展与相对稳定的结
ZS
Management produces evaluation, in return evaluation improves management. To scientifically, reasonably, systematically and timely evaluate a commercial bank management performance is not only an important method, but also a basic principle to reach correct management decisions and perfect process control. With the development of bank industry and scientific & technological advances, people have begun to perceive commercial bank management on the basis of rationality rather than sensibility. More and more scientific evaluation systems are being used to observe, recognize and adjust complicated phenomena of commercial bank activities.
In this paper, we probe into evaluation system by three sections.
To begin with, we primarily review the status in quo of commercial bank performance evaluation. In this chapter, we firstly depict how international commercial banks adapted its evaluation system to the changes of industry development, the enforcement of outside regulations, the supervision of social public, the information & technology development and the emergence of new economy, and how they evolved their evaluation systems from single business examination to financial index oriented assessment which pay great attention to the harmony among liquidity, security and profitability, and to strategic management performance evaluation index system, also called Balanced Scorecard, which emphasizes the reveal of financial results and future direction by means of both financial index and non-financial index. After that, we analyze the characters of the three different development phases of Chinese Commercial Bank evaluation. Thirdly, we discuss new economy's character and its impacts on commercial banking industry
, as well as the deficiencies of existing evaluation index system in the new situation. In the end, we give the clues of idea about how to improve commercial bank performance evaluation index system in accordance with present commercial bank management and macroeconomic reality.
Chapter Two mainly deals with the study of how to consummate financial performance evaluation index system of Commercial bank, which is based on the history analysis. Firstly, we set up commercial bank performance evaluation index system which focuses on liquidity, security, profitability, efficiency and continuous development; Secondly, in order to offset the deficiency of existing profitability
performance evaluation index system in our commercial bank, we explore the concepts on how to improve profitability evaluation index system with EVA analysis; At the same time, we discuss two problems of Commercial bank enforcing EVA by cost specification and reasonably establishing internal transfer price.
The third chapter describes how to develop non-financial sectors' strategic performance evaluation index system of Commercial bank. The appearing and applying in Commercial bank of "Balanced Scorecard" are reviewed. And a new performance evaluation index system is discussed in customer, inside control and study aspect.
In conclusion, in new economic situation, the accomplishment of commercial bank's strategic targets and financial objective lie on to a series of inside and outside indications. To take inside indications into consideration is of great importance. To take outside indications into account is also of much importance. Thus, commercial bank performance evaluation index system should include both financial and non-financial index. And the whole commercial bank performance evaluation index system is the combination of financial and non-financial index, quantitative and qualitative index past performance evaluation and future performance evaluation, inside slayer and outside slayer, and also the combination of continual development and relative stabilization.
本文的研究分三章来进行。
第一章主要考察商业银行绩效评价发展的现状。分析国际商业银行是如何顺应自身的变革发展、外部监管的加强、社会公众的监督、信息技术的发展和新经济的出现，从单一的业务考核起步，发展到逐步以财务指标为主，讲求流动性、安全性和盈利性的协调，再发展到开始研究和开发应用战略经营绩效评价系统，即“平衡计分卡”评价系统，注重运用财务指标和非财务指标共同揭示商业银行的经营发展状况；现实地考察我国商业银行绩效评价发展的三个阶段及其特点；研究新经济对商业银行发展的影响，探析置身于新经济发展中的商业银行绩效评价体系的不足；结合现阶段商业银行经营管理实际和宏观经济环境，提出商业银行绩效评价的渐进性改进思路。
第二章在历史分析的基础上，探讨完善商业银行财务层面的绩效评价指标体系。从讲求流动性、安全性、盈利性、效率性和成长性五个原则探讨设置商业银行评价指标体系：从探讨弥补盈利性评价指标体系的缺陷入手，探析运用EVA评价分析方法改进商业银行现行绩效评价指标体系的思路和方法体系：从细化成本核算和合理确立内部转移价格两个方面探讨我国商业银行实施EVA评价指标体系需注意的两个问题。
第三章探讨发展商业银行非财务层面的商业银行战略评价体系。考察“平衡计分卡”的产生及在商业银行的应用，研究建立基于客户层面、内部经营层面和学习与成长层面的新型商业银行绩效评价体系。
总之，在新经济条件下，商业银行战略经营目标或财务目标的实现取决于内外
部一系列因素，绩效评价指标体系要考虑企业组织内部各项影响经营成功的重要
方面，更要考虑外部环境对商业银行经营具有重要影响。为此，商业银行绩效评价
指标体系既要包括财务指标，又应包括非财务指标。整个绩效评价指标体系，是
财务指标与非财务指标的结合、定量指标与定性指标的结合、过去绩效评价与未
来绩效评价预测的结合、内部层面与外部层面的结合、不断发展与相对稳定的结
ZS
Management produces evaluation, in return evaluation improves management. To scientifically, reasonably, systematically and timely evaluate a commercial bank management performance is not only an important method, but also a basic principle to reach correct management decisions and perfect process control. With the development of bank industry and scientific & technological advances, people have begun to perceive commercial bank management on the basis of rationality rather than sensibility. More and more scientific evaluation systems are being used to observe, recognize and adjust complicated phenomena of commercial bank activities.
In this paper, we probe into evaluation system by three sections.
To begin with, we primarily review the status in quo of commercial bank performance evaluation. In this chapter, we firstly depict how international commercial banks adapted its evaluation system to the changes of industry development, the enforcement of outside regulations, the supervision of social public, the information & technology development and the emergence of new economy, and how they evolved their evaluation systems from single business examination to financial index oriented assessment which pay great attention to the harmony among liquidity, security and profitability, and to strategic management performance evaluation index system, also called Balanced Scorecard, which emphasizes the reveal of financial results and future direction by means of both financial index and non-financial index. After that, we analyze the characters of the three different development phases of Chinese Commercial Bank evaluation. Thirdly, we discuss new economy's character and its impacts on commercial banking industry
, as well as the deficiencies of existing evaluation index system in the new situation. In the end, we give the clues of idea about how to improve commercial bank performance evaluation index system in accordance with present commercial bank management and macroeconomic reality.
Chapter Two mainly deals with the study of how to consummate financial performance evaluation index system of Commercial bank, which is based on the history analysis. Firstly, we set up commercial bank performance evaluation index system which focuses on liquidity, security, profitability, efficiency and continuous development; Secondly, in order to offset the deficiency of existing profitability
performance evaluation index system in our commercial bank, we explore the concepts on how to improve profitability evaluation index system with EVA analysis; At the same time, we discuss two problems of Commercial bank enforcing EVA by cost specification and reasonably establishing internal transfer price.
The third chapter describes how to develop non-financial sectors' strategic performance evaluation index system of Commercial bank. The appearing and applying in Commercial bank of "Balanced Scorecard" are reviewed. And a new performance evaluation index system is discussed in customer, inside control and study aspect.
In conclusion, in new economic situation, the accomplishment of commercial bank's strategic targets and financial objective lie on to a series of inside and outside indications. To take inside indications into consideration is of great importance. To take outside indications into account is also of much importance. Thus, commercial bank performance evaluation index system should include both financial and non-financial index. And the whole commercial bank performance evaluation index system is the combination of financial and non-financial index, quantitative and qualitative index past performance evaluation and future performance evaluation, inside slayer and outside slayer, and also the combination of continual development and relative stabilization.
引文
[1] [美]彼得．F．德鲁克；《公司绩效评价》，中国人民大学出版社，1999
[2] 陈毓圭：《财务学术前言课题》，经济科学出版社，2002
[3] 杜胜利：《企业经营业绩评价》，经济科学出版社，1999
[4] 葛家澍等：《现代西方会计理论》，厦门大学出版社，2002
[5] 谷棋，于东智：《EVA财务管理系统的理论分析》，会计研究，2000(11)
[6] 黄达：货币银行学，中国人民大学出版社，1999
[7] 何晓群：《现代统计分析方法与应用》，中国人民大学出版社，2001
[8] [美]罗伯特．S．卡普兰等：《高级管理会计》，东北财经大学出版社，1998
[9] 娄尔行等：《资本主义财务会计》，中国财政经济出版社，1984
[10] [美]罗斯．L．瓦茨等：《实证会计理论》，东北财经大学出版社，2000
[11] 卢文岱：《SPSS for Windows统计分析》，电子出版社，2002
[12] 李湘露：《主成分分析法在上市公司财务状况评价中的应用》，郑州纺织工学院学报，1999(10)
[13] [美]米什金：《货币金融学》，中国人民大学出版社，1998
[14] 邱东：《多指标综合评价方法的系统分析》，统计出版社，1991
[15] 裘宗舜：《高级财务会计》，东北财大出版社，2002
[16] 任若思、王惠文：《多元统计数据分析》，国防工业出版社，1997
[17] 孙菊生：《表外筹资业务会计研究》，中国财政经济出版社，1999
[18] 谭训鸣等：《财务管理学》，中国财经出版社，2002
[19] [美]汤姆．科普兰等：《价值评估：公司价值的衡量和管理》，中国大百科全书出版社，1998
[20] 吴燕萍：《上市公司综合评价分析》，统计与决策，1996(4)
[21] 杨德新：《股份公司评价》，华中理工大学出版社，1997
[22] 于恒兰：《综合评价的多元分析方法》，统计研究，1993(6)
[23] 袁业虎：《高级财务管理》邱宜干 中国财经出版社02-1-1
[24] 袁业虎等：《经营杠杆的综合效应探析》，《江西审计与财务》，2002(12)
[25] 张崇甫等：《统计分析方法及其应用》，重庆大学出版社，1995
[26] 张蕊：《企业战略经营业绩评价指标体系研究》，中国财政经济出版社，2002
[27] 张蕊：《企业战略经营业绩评价指标体系的影响因素》，《国际财务与会计》，2002(2)
[28] 张蕊：《应由谁来评价企业业绩》，《中国财经报》，2002．4
[29] 张蕊：《论企业经营、业绩评价的理论依据》，《当代财经》，2002(4)
[30] 张蕊：《论企业财务业绩评价指标体系的改进与拓展》，《广西会计》，2002(8)
[31] 张蕊：《新时期企业财务业绩评价指标体系研究》，《财会月刊》，2002(7)
[32] 周首华等：《现代财务理论前言专题》，东北财经大学出版社，2000
[33] 朱顺泉：《企业资信评级方法创新及应用》，西南财经大学出版社，2002
[34] [美]兹维．博迪等：《金融学》，中国人民大学出版社，2000
[35] 张文贤：《财务会计研究》，经济科学出版社，2002
[36] 张尧庭等：《多元统计分析引论》，科学出版社，1983
[37] Alex Miller: An Empirical Typology of Technologies and Related Strategies, Working Paper, Virginia Polytechnic Institute, 1983.
[38] Alfred D. Chandler, Jr.: Strategy and Structure, Cambridge, MIT Press, 1962.
[39] Boston Consulting Group: The Experience Curve-Reviewed, Perspective No. 135, Boston, 1973.
[40] Bruce D. Henderson: Cross-Sectional Experience Curves, Perspective 208, The Boston Consulting Group, 1978.
[41] John E. Prescott: Competitive Environments, Generic Strategies, and Performance, Working Paper, University of Pittsburgh, 1984.
[42] John R. Wells: In Search of Synergy, Doctoral Thesis, Harvard Business School, 1984.
[43] Paul. A. Samuelson William D. Nordhaus: Economics, International Edition.
[44] Porter. Michael: The competitive Advantage of Nations, New York, The Free Press, 1990.
[45] R. Charles. Moyer, Jamea R. Mcguigan, and William. J. Kretlow. 当代财务管理，东北财经大学出版社，1998
[46] Theodore Levitt: The Marketing Imagination, New York: The Free Press, 1983.
[47] Thomase. E. Copeland J. FredWeston: 《Financial Theory and Corporate Policy》, Third Edition, Yale University.
[48] Walter Kiechel Ⅲ: The Decline of the Experience Curves, Fortune, October 5, 1981
[49] World Economic Forum(WEF): 《The Global Competitiveness Report 2000》.
[50] Worth Loomis: Strategic Planning In Uncertain Times, Chief Executive, Winter 1980/81.
[2] 陈毓圭：《财务学术前言课题》，经济科学出版社，2002
[3] 杜胜利：《企业经营业绩评价》，经济科学出版社，1999
[4] 葛家澍等：《现代西方会计理论》，厦门大学出版社，2002
[5] 谷棋，于东智：《EVA财务管理系统的理论分析》，会计研究，2000(11)
[6] 黄达：货币银行学，中国人民大学出版社，1999
[7] 何晓群：《现代统计分析方法与应用》，中国人民大学出版社，2001
[8] [美]罗伯特．S．卡普兰等：《高级管理会计》，东北财经大学出版社，1998
[9] 娄尔行等：《资本主义财务会计》，中国财政经济出版社，1984
[10] [美]罗斯．L．瓦茨等：《实证会计理论》，东北财经大学出版社，2000
[11] 卢文岱：《SPSS for Windows统计分析》，电子出版社，2002
[12] 李湘露：《主成分分析法在上市公司财务状况评价中的应用》，郑州纺织工学院学报，1999(10)
[13] [美]米什金：《货币金融学》，中国人民大学出版社，1998
[14] 邱东：《多指标综合评价方法的系统分析》，统计出版社，1991
[15] 裘宗舜：《高级财务会计》，东北财大出版社，2002
[16] 任若思、王惠文：《多元统计数据分析》，国防工业出版社，1997
[17] 孙菊生：《表外筹资业务会计研究》，中国财政经济出版社，1999
[18] 谭训鸣等：《财务管理学》，中国财经出版社，2002
[19] [美]汤姆．科普兰等：《价值评估：公司价值的衡量和管理》，中国大百科全书出版社，1998
[20] 吴燕萍：《上市公司综合评价分析》，统计与决策，1996(4)
[21] 杨德新：《股份公司评价》，华中理工大学出版社，1997
[22] 于恒兰：《综合评价的多元分析方法》，统计研究，1993(6)
[23] 袁业虎：《高级财务管理》邱宜干 中国财经出版社02-1-1
[24] 袁业虎等：《经营杠杆的综合效应探析》，《江西审计与财务》，2002(12)
[25] 张崇甫等：《统计分析方法及其应用》，重庆大学出版社，1995
[26] 张蕊：《企业战略经营业绩评价指标体系研究》，中国财政经济出版社，2002
[27] 张蕊：《企业战略经营业绩评价指标体系的影响因素》，《国际财务与会计》，2002(2)
[28] 张蕊：《应由谁来评价企业业绩》，《中国财经报》，2002．4
[29] 张蕊：《论企业经营、业绩评价的理论依据》，《当代财经》，2002(4)
[30] 张蕊：《论企业财务业绩评价指标体系的改进与拓展》，《广西会计》，2002(8)
[31] 张蕊：《新时期企业财务业绩评价指标体系研究》，《财会月刊》，2002(7)
[32] 周首华等：《现代财务理论前言专题》，东北财经大学出版社，2000
[33] 朱顺泉：《企业资信评级方法创新及应用》，西南财经大学出版社，2002
[34] [美]兹维．博迪等：《金融学》，中国人民大学出版社，2000
[35] 张文贤：《财务会计研究》，经济科学出版社，2002
[36] 张尧庭等：《多元统计分析引论》，科学出版社，1983
[37] Alex Miller: An Empirical Typology of Technologies and Related Strategies, Working Paper, Virginia Polytechnic Institute, 1983.
[38] Alfred D. Chandler, Jr.: Strategy and Structure, Cambridge, MIT Press, 1962.
[39] Boston Consulting Group: The Experience Curve-Reviewed, Perspective No. 135, Boston, 1973.
[40] Bruce D. Henderson: Cross-Sectional Experience Curves, Perspective 208, The Boston Consulting Group, 1978.
[41] John E. Prescott: Competitive Environments, Generic Strategies, and Performance, Working Paper, University of Pittsburgh, 1984.
[42] John R. Wells: In Search of Synergy, Doctoral Thesis, Harvard Business School, 1984.
[43] Paul. A. Samuelson William D. Nordhaus: Economics, International Edition.
[44] Porter. Michael: The competitive Advantage of Nations, New York, The Free Press, 1990.
[45] R. Charles. Moyer, Jamea R. Mcguigan, and William. J. Kretlow. 当代财务管理，东北财经大学出版社，1998
[46] Theodore Levitt: The Marketing Imagination, New York: The Free Press, 1983.
[47] Thomase. E. Copeland J. FredWeston: 《Financial Theory and Corporate Policy》, Third Edition, Yale University.
[48] Walter Kiechel Ⅲ: The Decline of the Experience Curves, Fortune, October 5, 1981
[49] World Economic Forum(WEF): 《The Global Competitiveness Report 2000》.
[50] Worth Loomis: Strategic Planning In Uncertain Times, Chief Executive, Winter 1980/81.