Applying Balanced Score Card For Commercial Bank's Performance Evaluations

On the foundation of accounting data, traditional enterprise' s performance evaluation system was set up with orientation on financial estimate. It over-emphasizes obtaining and maintaining short-time financial outcome, but ignoring the importance of intangible assets and intellectual assets that actually play key roles in severe competition, such as how to confirm, calculate, record and report those assets. This situation goes against with global competitions in information times, also against with the trend of strategic management of enterprises. For this reason, enterprise' s traditional performance evaluation system ought to be improved.Starting from development of this theory and application of this theory within China and foreign commercial banks, the text points out Balanced Score Card (BSC) has been proved to be the direction of performance evaluation domestically and internationally. BSC includes four factors: finance, clients, internal flow process and training. Thereinto the non-finance indictors within relationships of cause and effect altogether act as facilitator of future financing performance.