平衡计分卡在我国商业银行应用中的问题研究

平衡计分卡(BSC)作为新的绩效评价和管理工具在企业绩效系统中的应用效果并不理想。针对我国商业银行的现状和亟待发展的现实,阐述了平衡计分卡的基本理论和特点,并分析了平衡计分卡实施在政策、管理体制、银行业务和员工等方面的困难。同时指出在今后的实施过程中,商业银行应注意的几个方面问题,并在此基础上构建绩效评价指标体系。

Research on Application of the Balanced Scorecard in Chinese Commercial Banks

As a new tool of performance evaluation and management, Balanced Scorecard(BSC) has not been applied to corporate performance system effectively. According to the current situation and developing trend of commercial banks in China, the paper elucidates the basic theory and characteristic of BSC, and indicates the problems of policy, management system, operation of bank and staff in the process of BSC implement. Further more, the paper puts forward the needed watchful questions in subsequent application ,and builds a performance evaluation index system.