摘要
本文以某银行2010年二级分行行长绩效考评结果为例,考察平衡计分卡考核指标的权重前后不一致现象。研究结果表明:受考核指标的统计特征、计分方式等影响,平衡计分卡考核指标的结果权重与初始设定权重相比出现明显的标准差和均值权重不一致,这种不一致影响考评排名和分数,从而扭曲考核的激励效果。商业银行可以根据考核指标的特点,通过设定针对性的得分计算方式加以调整,或进行事后得分调整,以规避指标权重前后不一致问题的影响,并依据最终结果权重同初始权重的一致性特征采取合理的考核结果应用方式。
By using the performance evaluation results of sub-branch presidents of a commercial bank in 2010, the paper studies the phenomenon that the weight of performance evaluation indicators in Balanced Scorecard is incoherent. The result reveals that, due to the influence of evaluation indicators＇ statistical characteristics and scoring methods, the result weight of evaluation indicators is inconsistent with their initial weight in both standard deviation weight and mean weight. Such inconsistency impacts evaluation rankings and scores, and thus distorts the incentive effect of assessment. Commercial banks could use customized scoring method according to the characteristics of different evaluation indicators or make necessary adjustments after scoring to avoid the weight inconsistency. On the basis of the consistent characteristics of intial and result weights, commercial banks can apply reasonable apporaches to fully use the evaluation results.
出处
《金融论坛》
CSSCI
北大核心
2011年第9期71-74,共4页
Finance Forum
关键词
商业银行
绩效考评
平衡计分卡
指标权重
commercial bank
performance evaluation
Balanced Scorecard
the weight of indicators
作者简介
傅蓉，女，吉林大学商学院，博士生，中国工商银行个人金融业务部（北京，100140），E—mail：furongsun-shine@hotmail．com。
