The Application Of The Balanced Scorecard In The Performance Evaluation Of Commercial Banks

Based on the analysis of the basic theory of Balanced Scorecard,the basic theory of performance evaluation and the main performance evaluation methods,this paper starts from the mature foreign commercial bank performance evaluation theory and the traditional performance evaluation model,the historical evolution of the performance evaluation at home and abroad,The Bank of China branch in Kunming as a research object,try to build a general,based on the Balanced Scorecard of China's commercial banks performance evaluation system for the Balanced Scorecard in the entire banking industry to use the research Provide a new perspective and ideas.The full text is divided into five parts:The first part is the introduction.This article mainly introduces the research background and significance,the literature review,the research content,the method and technique route used in the research.The second part is related basic theory.Mainly introduces the theory of performance evaluation and the theory of Balanced Scorecard.The third part is the actual application of Balanced Scorecard.The feasibility of Balanced Scorecard is expounded from two aspects: the use of the enterprise and the use of the banking industry.The fourth part is case analysis.The development of CCB and the problems of CCB's existing performance evaluation methods in CCB's CIBA sub-branch constrained CCB's development.After that,the author points out that CCB will improve the existing problems after the design and application of the BSC,and compare the results before and after the implementation of the BSC,and make an evaluation of the current assessment system.The fifth part is conclusion and prospect.This paper summarizes the research content of this paper and makes recommendations on the application of individual balanced scorecard in the whole industry of commercial banks,points out the shortcomings of this paper,and makes a prospect of the following research.In the whole research process,this paper holds that the performance evaluation of commercial banks in China is still at the initial stage,and the current situation is not optimistic,mainly with the bank strategy,too much emphasis on financial factors and performance evaluation is difficult to quantify and so on.Balanced Scorecard as astrategic management tool to help the real performance of China's commercial banks to make accurate measurements,and ensure the performance evaluation system of scientific and practical.Although the current Balanced Scorecard in the bank's actual effect is good,but still not received enough attention.In addition to implementing the performance evaluation system of China's commercial banks based on the basic principle of BSC,the paper suggests that commercial banks can combine the ABCs of ABC and other advanced management accounting methods to achieve better development.