Evaluation Of Performance Of Commercial Bank Based On BSC

Under the influence of the financial crisis, it is increasingly recognized in the financial sector’s health for the whole economic system, prosperity and development. From the microscopic point of view, the normal operation of each enterprise and the expansion will depend on the size of a virtuous cycle of capital and the banking industry in the whole financial sector plays an important role in the funding requirements for the enterprise provides a strong support. On the other hand, in recent years, the case of bank failure Washington Mutual, Citibank deep crisis of bankruptcy, Societe Generale traders staged a huge fraud, all the people have to reflect on how to assess the overall performance level of a commercial bank, apparently alone asset size, asset quality, profitability, and a variety of indicators to measure liquidity is not enough to establish a comprehensive system based on Balanced Scorecard performance management system for effective performance measurement of the level of commercial banks and enterprises the intrinsic value of far-reaching significance.The ways of performance management related to the commercial banks benign and healthy development. Performance management as an important commercial banks, part of management activities, the role of specific projects in the commercial bank decision-making, staff appraisal system, training and promotion, and even commercial banks to the overall strategy formulation and implementation. Balanced Scorecard as an important field of modern management accounting innovations, from a strategic point of view of the key management system used by most companies to recognize and accept. Balanced Scorecard from the financial, customer, learning and growth, internal business processes, starting the four dimensions of a comprehensive three-dimensional evaluation of the enterprise’s performance to overcome the traditional financial indicators only attach importance to the assessment and evaluation of models, from the organization’s internal and external, present and future to measure performance levels.In the economic globalization, China’s accession to WTO, foreign banks penetrate the local market and the gradual deepening of financial reform in the context, China’s commercial banks face unprecedented competitive pressures the industry is huge. Commercial banks deposit and lending spreads alone has been difficult to obtain high profits policy protection, and more should be occupied by the development of intermediary business market, for customers; customer resources and intangible assets for commercial banks, the level of performance is becoming increasingly important; capital markets continue to improve, people’s increasing awareness of finance and investment, on a variety of financial products, greater emphasis on the quality of plans, the traditional performance evaluation system has been unable to accurately measure the performance of state commercial banks, so the courage to seize the opportunity to meet the challenge, combined with foreign advanced concepts, and improve our performance evaluation system of commercial banks.Based on the forefront of management accounting theory and technology---the theory and application of the Balanced Scorecard is reviewed, discussed, and management activities of commercial banks in the actual research problems, and explore how to evaluate the overall performance of commercial banks, Balanced Scorecard theory of argumentation technology in commercial banking practice is to evaluate the level of strength and an important way to improve performance. Article is divided into five parts:The first part discusses the purpose of writing this paper, significance and the main contents of the system of performance evaluation of commercial banks to do a simple description and summary.The second part of the performance evaluation of commercial banks to do specific analysis, combined with its internal and external environment and the development bottleneck of the main factors affect the evaluation system to demonstrate the need to establish the Balanced Scorecard system.The third part, with the author’s understanding of the Balanced Scorecard, introduced the theory of the Balanced Scorecard system. The fourth part, with the introduction of commercial banks A, using specific data analyzes its present situation.The fifth part, the Balanced Scorecard theory is applied to commercial banks, A, and to test its effectiveness.Part VI, the conclusion and performance evaluation of commercial banks, the problems and development trends of simple description.