| 关于商业银行绩效评价体系的实证研究 |
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| 引用本文： | 方长丰.关于商业银行绩效评价体系的实证研究[J].税务与经济,2011(4). |
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| 作者姓名： | 方长丰 |
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| 作者单位： | 东北财经大学研究生院,辽宁大连,116025 |
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| 摘 要： | 基于利益相关者理论和效率理论,借鉴CAMELS、PEARLS等银行评级体系,根据我国16家上市商业银行2004~2009年的财务数据,通过相关性分析和因子分析,从风险、收益和效率三个方面建立了三个层级的商业银行绩效评价指标体系,并在设定各项具体评价指标的评分标准和通过层次分析法来设定各级评价指标的权重的基础上,计算出我国16家上市商业银行2004~2009年的绩效评分。该绩效评价体系较好地反映了我国商业银行整体的经营绩效,对商业银行的经营管理具有较好的参考价值。
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| 关 键 词： | 商业银行 绩效 评价体系 企业价值 X效率 |
Empirical Study of Performance Evaluation System of Commercial Banks |
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| Fang Chang-feng.Empirical Study of Performance Evaluation System of Commercial Banks[J].Taxation and Economy,2011(4). |
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| Authors: | Fang Chang-feng |
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| Institution: | Fang Chang-feng(Graduate School,Northeast University of Finance and Economics,Dalian 116025,China) |
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| Abstract: | Based on stakeholder theory and efficiency theory,performance evaluation system of commercial banks is established from the aspects of risk,benefits and efficiency according to the analysis of relations and factors.Its establishment draws on the experience of evaluation system of CAMELS and PEARLS according to the financial data of 16 listed commercial banks from 2004 to 2009 in China.This system provides the standards for all kinds of evaluation indicators and sets measurements by means of analytic hierarc... |
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| Keywords: | commercial bank performance evaluation system corporate value x-efficiency |
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