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平衡计分卡、企业绩效评价与银行战略管理
引用本文:曾诚. 平衡计分卡、企业绩效评价与银行战略管理[J]. 广东金融学院学报, 2008, 23(1): 71-81
作者姓名:曾诚
作者单位:西南财经大学,金融学院,四川,成都,610074
摘    要:强化战略管理是当前商业银行经营管理中的一个显著特征,而战略管理强化有赖于一个科学有效的绩效评价体系。其中,选择恰当合理的绩效评价工具至关重要。从企业绩效评价历史演进来看,平衡计分卡是一种较好的绩效评价工具。中国的商业银行平衡计分卡应用依然存在着诸多问题,亟待改进。

关 键 词:商业银行  平衡计分卡  绩效评价  战略管理

The Balanced Scorecards, the Appraisal of Enterprises' Performance and the Bank's Strategic Management
Zeng Cheng. The Balanced Scorecards, the Appraisal of Enterprises' Performance and the Bank's Strategic Management[J]. Journal of Guangdong University of Finance, 2008, 23(1): 71-81
Authors:Zeng Cheng
Abstract:Strengthening strategic management is a noble characteristic of the current operation and management of commercial banks in China.The success in doing this lies in the establishment and existence of a scientific and effective system of performance appraisal.It is of vital importance to have a reasonable instrument for appraising performance.The historical evolution of the appraisal of enterprises' performance shows that balanced scorecards are a good instrument for appraising performance.China's commercial banks still have many problems in using balanced scorecards and need to improve their practices in this regard.
Keywords:Commercial Bank  Balanced Scorecard  Performance Appraisal  Strategic Management
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