摘要
商业银行企业性绩效评价是从财务效益、流动性、安全性和发展能力四个方面进行定量分析,从内部管理状况进行定性分析,运用功效系数法和分析系数法将绩效量化。本文初步构建了我国商业银行的绩效评价指标体系及绩效量化方法体系,通过对2001年我国12家不同所有制形式的商业银行的企业性绩效进行比较,指出国有商业银行在流动性方面的表现好于其他商业银行,同时应在财务效益及发展能力方面尽快提升实力,提高企业性绩效水平;并依据可比性和可测性原则设计商业银行企业性绩效国际比较指标体系,通过比较得出2000年中美两国同等规模商业银行绩效水平的差异不大的结论。
Enterprise performance appraisal of commercial banks,which aims to quantify performance through power coefficient and analytic coefficient,refers to quantitative analysis of financial efficiency,liquidity,safety and growth potential on one hand and qualitative analysis of internal management on the other.This paper establishes a tentative index system and a quantitative model of performance appraisal for commercial banks in our country.Through comparison of enterprise performance appraisal among12commercial banks of different owner-ship in the year of2001,it is found that although state-owned commercial banks are superior to other commercial banks in terms of liquidi-ty,they should act quickly to raise their financial efficiency and growth potential so as to better performance.On the principle of compara-bility and predictability,the paper designs and establishes an international comparative index system of performance appraisal for commercial banks.Further comparison leads to the conclusion that there is little difference in performance efficiency between Chinese and American commercial banks of the same dimension in2000.
出处
《金融论坛》
CSSCI
2004年第1期37-43,共7页
Finance Forum
