Research on the Constructing Performance Evaluation System of Commercial Banks

摘要

Commercial banks generally have a lot in common with other enterprises. However, there are also many unique differences in their products which are completely different from other enterprises. The impact on economic society also far exceeds that of other enterprises. If they are evaluated in accordance with accounting standards, it is obviously impossible to meet the needs of fulfilling a comprehensive, accurate assessment on the commercial banks which have many unique aspects. This paper aims at constructing a complete evaluation system for the commercial banks. Therefore, four assessment modules are proposed here, including international agreements and regulations, financial laws and self-assessment, social assessment agencies, the regulations and indicators of accounting standards for the enterprises.