Research On Strategic Performance Evaluation Of Commercial Bank Based On Balanced Scorecard

With the deepening process of economic globalization, the domestic banking environment is of significant change, competition among banks is greatly fierce. Faced with new challenges and opportunities for development, commercial banks have made strategy of banking development with their own actual development. However, the traditional evaluation system based on financial over-emphasis on the bank’s short-term profitability indicators ignore the investigation of the important non-financial factors, such as internal processes, customer relations, human capital on the banks of sustainable development, which has been unable to adapt to environmental changes and requirements of banks for manage change. Moreover, existing performance evaluation of the commercial banks lacks strategic direction and separates from strategic management, which made it difficult to effectively guide the implementation of the banking strategy. Therefore, how to build a scientific and reasonable performance evaluation system in close connection with commercial bank strategic objectives is the focus of this study.On the basis of theoretical study of performance evaluation of domestic and foreign commercial banks, combining with problems in the performance evaluation of China’s commercial banks, this paper try to build a strategic performance evaluation system for commercial bank based on the Balanced Scorecard; Review the research results of the performance evaluation of domestic and foreign commercial banks, clearly put forward the connotation of strategy performance evaluation of commercial banks, elaborate theories of strategy performance evaluation of commercial banks and sort out the Balanced Scorecard related theories; On this basis, against with the operating characteristics of commercial banks and the status of performance evaluation, this paper analyze the applicability of the Balanced Scorecard in strategic performance evaluation of the commercial banks, and further put forward implementation steps to build the strategic performance of commercial banks Balanced Scorecard.Second, this paper construct the path of the performance evaluation system in commercial bank BSC strategy, namely analyzing the elements of the strategy and its internal causality of the commercial banks from four levels of finance, customer value proposition, internal processes and learning and growth,then establish the commercial Bank strategy map; On this basis, this paper apply the theory of the Balanced Scorecard to design index system of strategic performance evaluation, and use the Delphi method and analytic hierarchy process (AHP) to determine the weights of each index, fuzzy comprehensive evaluation method to evaluate the strategic performance of commercial bank, last obtain the evaluation results.Finally, An empirical study of CZ bank. Established index system of strategic performance evaluation is specifically used in CZ bank, whose result shows that index system of commercial bank strategic performance evaluation based on the Balanced Scorecard owns a strong operability, analytic hierarchy process (AHP) and fuzzy comprehensive method (FCM) come to a more reasonable evaluation for CZ Bank strategic performance, thus providing guidance for the evaluation of the strategic performance of other commercial banks.