Research On Performance Evaluation Of Commercial Bank 's Overall Budget Management

Comprehensive budget management is an effective method of internal control inChina’s commercial banks, it can make strategic objectives clear and to get the bestallocation of resources. Among the implementation of the comprehensive budgetmanagement in commercial banks, inevitably there will be problems, so aperformance evaluation system is needed to evaluate the comprehensive budgetmanagement in order to clarify its effectiveness. This study Focus on to establish andimprove the performance evaluation system of the comprehensive budgetmanagement in commercial banks, which can supervise the work of comprehensivebudget management in a effectively way, and to improve the management level ofcommercial banks at the same time.In this paper, taking the commercial banks as research object to make a researchof performance evaluation of comprehensive budget management through theoreticalresearch and empirical analysis ways. First, the article discusses the theory、mode andprocess of the comprehensive budget management, and then describes the problems incomprehensive budget management of commercial bank and the importance ofmaking a performance evaluation. Secondly, the paper analyzes each sub-modulecharacteristics of comprehensive budget management of commercial banks in order tobuild a reasonable index system of performance evaluation; At the same time,Choosing the AHP-Fuzzy Comprehensive Evaluation model for commercial banks toevaluate the performance of the comprehensive budget management, aimd in theevaluation of the effectiveness of budget management and to make a contribution toimprove the level of the comprehensive budget management. Finally, the AHP-fuzzycomprehensive evaluation model is used to evaluate the performance ofcomprehensive budget management based on Shanghai Pudong Development Bank,and the evaluation results are in line with the actual situation which verify the validityof the this evaluation method.The innovation of this paper is make AHP and fuzzy comprehensive evaluationmethod combined to construct the AHP-fuzzy comprehensive evaluation model, andthis model is applied to the performance evaluation of comprehensive budgetmanagement of commercial banks. The advantage of this decision-making model isthat it can make a clear evaluation result for complex problems, so it can helpmanagers find the problems in comprehensive budget management and improve themanagement level of commercial banks.