摘要
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。
As a new tool of performance evaluation and management, Balanced Scorecard （BSC） has not been applied to eorporate performanee system effeetively. Aeeording to the eurrent situation and developing trend of eommereial banks in China, the paper elueidates the basie theory and eharaeteristie of BSC, and indieates the problems of poliey, management system, operation of bank and staff in the process of BSC implement. Further more, the paper puts forward the needed watehful questions in subsequent applieation ,and builds a performanee evaluation index system.
出处
《科技和产业》
2006年第12期40-43,共4页
Science Technology and Industry
关键词
平衡计分卡
商业银行
绩效评价
关键绩效指标
Balanced Scorecard （BSC）
Commercial Bank
Performance Evaluation
Important Performance Index（KPI）
