文档介绍：摘要
随着经济全球化的迅猛发展,我国金融体制改革的不断深入国内商业银行业绩考核体系也逐渐建立起来并完善。文章分析了经济资本管理体制下国内商业银行绩效考核的现状。绩效管理是当今企业界和会计界研究的一个重大理论课题和实践课题。平衡计分卡(BSC)将企业战略目标逐层分解转化为各种具体的相互平衡的绩效考核指标体系,并对这些指标的实现进行周期性的考核,从而为企业战略目标的实现建立起可靠的执行基础。该方法从财务、客户、内部经营过程、学习与成长四个角度审视企业业绩,并推动企业自觉去建立实现战略的目标体。加入WTO后,国内金融市场逐步走向国际化,如何提高商业银行的国际竞争力,使其在激烈竞争中生存并更好地发展,己成为无法回避、亟待解决的课题。只有科学有效地企业管理,才能提高我国商业银行的核心竞争能力,而绩效管理正是企业管理的核心环节,是战略性的。
关键词:经济资本管理,经济增加值,激励约束,绩效考核
Abstract
With the rapid development of economic globalization and China's financial system reform, mercial Banks performance evaluation system was gradually established and perfected. This paper analyzes the present situation of performance appraisal of mercial Banks under economic capital management performance management is one of the most important academic andpractical issues in both business and accounting research Balanced Scorecard(BSC)is to gradually transform the business strategic goal intoall kinds of concrete interbalanced performance evaluation index system,and makethe seasonal examination on the implementation of these indexes in order to set up thereliable executed basis for the achievement of business strategic this method,we can perceive the business performance from finance,customer,internal operationprocess,as well as study and development aspects,SO as to impel the enterprises to consciously build the target entering WTO,domestic financial market in China is gradually to improve the petitiveness and make living in petition and better development e inevitable and desiderated scientific and tive business management call improve the petitive ability mercial banks in performance management is the core and strategic issue in business management.
Key words:Economic capital management ,Eva ,Incentive and restraint,
Performance appraisal
目录
1 引言………………………………………………………………………………… 4
2 国内外商业银行绩效考核评价述评……………………………………………… 5
3 经济资本管理与绩效考核概述……………………………………………………… 6
4 我国商业银行绩效考核