摘要
短期化行为是我国商业银行经营的显著特征之一,其中扭曲的绩效考核体系难辞其咎。通过构建一套科学、合理的绩效考核体系来部分纠正这种短期化行为值得期待并且可行。对于考核体系的构建,本文从以下三个层次逐渐推进:宏观层面考核体系的目标、过程与结果运用,宏观层面的构建奠定了考核体系的总体基调;中观层面考核子系统的构建,子系统的构建是考核体系得以运转的基石;微观层面考核指标体系的设计,考核指标是考核体系具备操作性的前提。
Domestic commercial banks characterize with the short term-oriented action, which partly be caused by the distorted performance measurement system. It is both hopeful and feasible to rectify these action through the establishment of a set of scientific and reasonable performance measurement system. As far as the system is concerned , this article try setting up a structure from different levels. That is, macro -levelly ,establishing the object, process and result＇s application of the system, all this lay the foundaion for the establishment of the system. Then medium-levelly discussing the needed sub-system components, which serve as the cornerstone of this system. Lastly and micro-levelly we design a set of indictors which can act as a reference for a more detailed and feasible performance measurement solution.
出处
《中央财经大学学报》
CSSCI
北大核心
2006年第9期24-29,共6页
Journal of Central University of Finance & Economics
关键词
短期化行为
绩效考核
系统构建
Short term-oriented action Performance measure Establishment of the system
