Research On The Performance Evaluation Of Accounting Information System Of The Listed Banks In China

Accounting information system of listed bank is the significant part of the listed bank’s information system in our country. The performance of the accounting information system impacts the business performance of the whole commercial banks, so it is the major issue to evaluate the accounting information system.Firstly, this paper introduces our listed banks’ efforts to develop their operation result, and point out the hysteresis about the performance evaluation. Then the paper introduce the component and current situation of the listed banks’ accounting information system and the theories of performance evaluation.From macroscopic angle about our country’s listed banks, we analyze four aspects of the accounting information system, then about every aspect, we analyze its influence factors, and this get ready for the building of the system of the evaluation. At the same time, this paper introduce the existing performance appraisal system and evaluation methodology. We choose suitable system and methodology to build evaluation model. Take CMBC for example, this paper evaluate the accounting information system’s performance and test the research result. At last, the paper summarize the whole article and point out this paper’s innovation points and shortcomings.