我国商业银行绩效评价发展研究

摘要

The assessment and evaluation of operating performance of commercial banks is the foundation for commercial banks to manage themselves and improve the operating performance,the basis and prerequisite for bank decision makers to make scientific decision,and also an important strategy for bank value management.Based on the theoretical research results at home and abroad in recent years,this paper gives detailed analysis of commercial bank performance evaluation process, problems in commercial bank performance evaluation in China and methods on how to further improve the performance evaluation.%商业银行经营绩效评价即经营业绩的考核与评价，是商业银行进行自我管理和改进经营绩效的依据，也是银行决策者进行科学决策的前提和基础，更是银行价值管理的重要战术。本文以近年国内外理论研究成果为基础，从商业银行绩效评价发展过程、我国商业银行绩效评价存在问题、进一步完善绩效评价的思路作了详细论述。