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我国商业银行企业性绩效评价体系的设计和比较
引用本文:李建军.我国商业银行企业性绩效评价体系的设计和比较[J].金融论坛,2004,9(1):37-43.
作者姓名:李建军
作者单位:中央财经大学金融学院
摘    要:商业银行企业性绩效评价是从财务效益、流动性、安全性和发展能力四个方面进行定量分析,从内部管理状况进行定性分析,运用功效系数法和分析系数法将绩效量化.本文初步构建了我国商业银行的绩效评价指标体系及绩效量化方法体系,通过对2001年我国12家不同所有制形式的商业银行的企业性绩效进行比较,指出国有商业银行在流动性方面的表现好于其他商业银行,同时应在财务效益及发展能力方面尽快提升实力,提高企业性绩效水平;并依据可比性和可测性原则设计商业银行企业性绩效国际比较指标体系,通过比较得出2000年中美两国同等规模商业银行绩效水平的差异不大的结论.

关 键 词:商业银行  企业性绩效  评价指标体系  国有商业银行  银行企业  绩效评价体系  设计  国际比较  Banks  Commercial  System  Appraisal  Performance  Enterprise  Comparison  差异  规模  中美两国  绩效评价指标体系  原则  可测性  可比  绩效水平
文章编号:1009-9190(2004)1-0037-07

Design and Comparison of Enterprise Performance Appraisal System for Commercial Banks in China
Li Jianjun.Design and Comparison of Enterprise Performance Appraisal System for Commercial Banks in China[J].Finance Forum,2004,9(1):37-43.
Authors:Li Jianjun
Abstract:Enterprise performance appraisal of commercial banks,which aims to quantify performance through power coefficient and analytic coefficient,refers to quantitative analysis of financial efficiency,liquidity,safety and growth potential on one hand and qualitative analysis of internal management on the other.This paper establishes a tentative index system and a quantitative model of performance appraisal for commercial banks in our country.Through comparison of enterprise performance appraisal among12commercial banks of different owner-ship in the year of2001,it is found that although state-owned commercial banks are superior to other commercial banks in terms of liquidi-ty,they should act quickly to raise their financial efficiency and growth potential so as to better performance.On the principle of compara-bility and predictability,the paper designs and establishes an international comparative index system of performance appraisal for commercial banks.Further comparison leads to the conclusion that there is little difference in performance efficiency between Chinese and American commercial banks of the same dimension in2000.
Keywords:commercial banks  enterprise performance  index system for appraisal
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