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

With the rapid development of global market economy,the financial industry opening to the outside world degree unceasing enhancement,commercial bank as an important part of financial institutions face enormous pressure.Commercial Banks want to in the fierce competition in the market,reasonable and effective performance evaluation become a commercial bank to improve the competitiveness of the key,is also now bank management focus.The current performance evaluation method of commercial Banks in China is biased towards financial indicators and needs to establish a comprehensive performance appraisal system.The balanced scorecard as a method of performance evaluation of enterprise,is also a kind of enterprise management concept,balance the financial and non-financial indicators is a kind of scientific performance evaluation method,is advantageous to the comprehensive understanding of bank operating conditions.Based on the theoretical research of the balanced scorecard,the paper makes an understanding of the performance status of commercial Banks,and sets up the measures of each dimension according to the characteristics of commercial Banks.Through questionnaire to collect the relevant data,analytic hierarchy process(ahp)is used to determine the index hierarchy and each index weight,build is suitable for the commercial Banks of the balanced scorecard performance progress review.The paper selects T Banks to verify the feasibility of the balanced scorecard in the commercial bank,and obtains the general rules of performance evaluation by commercial Banks.The results show that the balanced scorecard is suitable for the performance evaluation of commercial Banks in our country,improving the system of performance evaluation of commercial Banks one-sided,expanded the risk and innovation dimensions and reflects the characteristics of commercial Banks;Using the balanced scorecard performance evaluation to improve the commercial bank to the attention of the corporate culture,improve the stress on bank non-financial aspect,is advantageous to the comprehensive development of commercial Banks.The promotion of balanced scorecard in commercial bank is helpful to improve the performance evaluation of commercial Banks and provide new methods and ideas for bank performance evaluation.