Study On The Performance Evaluation System Based On Commercial Bank Branches

Increased competition in the financial openness of today's society, especially the disastrous consequences of the financial crisis has created a huge lesson, allowing domestic financial institutions increasing emphasis on risk prevention and the construction of a modern corporate governance structure, in addition to the government as the main external supervision needs to be strengthened beyond, as the business activities of commercial bank branches of commercial banks to standardize and guide the construction of the performance evaluation system seems more important.The purpose of this study is to build through the commercial banks within a reasonable performance evaluation system to guide commercial banks to standardize the conduct of operations, improve risk control capability, to achieve bank value maximization. In this paper, an abundance of literature in combination with the actual operation of China's commercial banks, management, theoretical analysis and practical application of the method of performance evaluation proposed construction of ideas.Business history of the development of performance evaluation shows that the performance indicators from a single enriched to a more complete assessment of the financial evaluation index system, but the financial evaluation is often the starting point and focus of historical data, and in accordance with generally accepted accounting principles basis, in a certain sense are easy to make the accounting data can not accurately reflect the actual operating performance of enterprises. From another point of view, deciding the value of the factors of financial data that is not only one aspect, it was also the introduction of financial data and non-financial data on a combination of evaluation criteria.This paper analyzes the convergence of building financial and non-financial indicators of construction methods, and learn from advanced foreign banks to build experience, chose the Balanced Scorecard as a performance appraisal system overall framework. In regard to the choice of indicators, from banks to maximize the value to achieve the purpose of this performance evaluation proceed with economic added value of this best embodies the core purpose of the indicators as the core indicators of performance evaluation. To demonstrate the efficiency of invested capital asked to select the economic capital as the risks and benefits of the core restraint mechanism. In order to reflect the performance evaluation system on routine behavior to guide the selection of the overall budget reflects the thinking of a comprehensive business plan as a scientific mechanism for the operation of the vehicle.In conclusion, this paper is more comprehensive discussion of innovations in the commercial bank's internal performance evaluation system:the use of balanced scorecard introduction of non-financial indicators of the evaluation mechanism; from the added value of economic indicators as the core evaluation system, knot and economic capital as the core mechanism of the risks and benefits of restraint, combined with the scientific operation of the mechanism carrier-a comprehensive business plan, by improving pricing management and profitability analysis, KPI indicators with strategic and long-term development concerns, comprehensively promote the business goals. At the same time according to the attribution of responsibility assessment index evaluation of a dual object model is to branch management as the object of the factors related to the systematic description of the corresponding value of the use of the Balanced Scorecard and to make judgments, other staff as a whole, economic increase in value as the basis for evaluation and incentive methods. In addition, the innovation is to level-line assessment as an evaluation system of incentives, one of the business license (the right to credit approval, product pricing, etc.) and allocation of resources linked to and enriched the incentives to enhance the incentive effect. In addition to the long-term strategy to promote enterprise development, and encourage value creation. Right at the growth stage and the initial stage where the current does not create value or value creation is not enough of businesses to add direct cost of the incentive allocation model, to build a relatively complete system of commercial bank branch performance evaluation.I engaged in the financial industry as a general one, hesitate to shallow to complete this article, hopefully the performance of domestic banks to establish a scientific evaluation system, improving performance management, improve the incentive and restrictive mechanism by reference, criticism of the inadequacies of appeal to correction...