商业银行分支机构绩效评价系统的设计与实证分析

本文回顾了商业银行分支机构绩效评价理论的发展和实践现状,从追踪战略实施效果和评价流程角度建立了一套完善的绩效评价系统。具体包括按照商业银行经营的安全性、流动性、盈利性和发展性要求建立了基本指标及其修正体系,并引入评议指标完善评价体系;运用Delphi法和AHP相结合的方法设置权重;借鉴分段函数取代传统直线型处理“倒U型”指标的不利做法;基于相对绩效评价思想,建立了评价标准体系和功效系数法评价模型;并以某商业银行为例进行了实证分析。最后给出了本文研究的局限性和后续研究建议,并特别就引入效率评价维度来完善绩效评价系统设计进行了比较分析。

Design of Performance Appraisal System for Branches of Commercial Banks and an Empirical Analysis

This paper reviews in theory the development and reality of performance appraisal of branches of commercial banks and establishes a sound performance appraisal system from the perspective of tracking strategic result and appraisal flow.Specifically,the paper proposes some basic indexes and a corrective mechanism in light of the security,liquidity,profitability and development of commercial banks,introduces an improved appraisal system,sets weight by combining Delphi with AHP approaches,uses Segmented function to replace the traditional flawed approach which handles "inverted U index" with straight lines,establishes a standard appraisal system and an efficiency coefficient model and analyzes a commercial bank empirically.Finally,the paper points out the limitedness of this research under discussion,provides suggestions on follow-up study and uses efficiency appraisal dimension to improve the design of performance appraisal.