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The Application Research Of Balanced Scorecard In Commercial Bank Of China

Posted on:2005-01-14Degree:MasterType:Thesis
Country:ChinaCandidate:H M ZhaoFull Text:PDF
GTID:2156360125462887Subject:Technical Economics and Management
Abstract/Summary:PDF Full Text Request
The enterprise performance evaluation is an important theory and practice thesis in the research of business and accounting world. Since the early 20 century, there has emerged a great many of evaluation thought and method. The traditional and simplex financial evaluation system was the aftereffect of industrial era whose means of information technology was comparatively undeveloped. It ignored the non-financial driving factors— enterprise strategy, customer, employees, business culture, etc— influencing the future financial performance and can not adapt to the information era of economic integration in the world.Commercial banks are the pillars of the financial system and play an important role in the national economy development in China. After entering WTO, the national financial market is becoming internationalized, so it is an inevitable thesis of how to improve the competitive power to survive and develop in the cutthroat competition. Only to evaluate the performance of commercial banks scientifically and effectively can the current problems be realized and corrected pertinently therefore to enhance the core competence.According to the practical situation and developing trend of performance management system and the current status of commercial banks in China, the paper elucidated the basic theory, characteristic, the application and the building method of balanced scorecard (BSC) as a new performance evaluation and management tool. Thereafter, on the basis of discussing the feasibility of using BSC in commercial banks in China, the paper founded the BSC index system of performance evaluation from the four perspectives. Furthermore, the paper puts forward the cause-effect relationship hypothesis of applying BSC in commercial banks and how to verify it by using Path Analysis of multivariate statistical analysis as well as the essential conditions of verifying the hypothesis.
Keywords/Search Tags:BSC Commercial bank, Performance evaluation, Index system Path analysis
PDF Full Text Request
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