Research On The Application Of Balanced Scorecard In Small And Medium-sized Commercial Banks In China

In recent years,with the development of the economy and the widespread application of Internet technology,the traditional payment business of many banks has been affected.Internet financial products represented by We Chat and Alipay have become more and more popular,which has brought a certain impact on the development of the banking industry.From a dialectical point of view,this is a challenge and another opportunity.At the same time,the China Banking Regulatory Commission has also issued guidance and supervision measures on performance evaluation of banks on many occasions,paying more attention to the management of bank performance levels,which also shows that one of the blue oceans of China's commercial bank reform is performance evaluation.Throughout the evolution of performance appraisal methods,it has roughly gone through four stages,until now it is considered to be a comprehensive and scientific balanced scorecard.Since its introduction to China,there has also been a wave of research in academia and practice.Many companies have introduced it,but they have encountered problems in practice and have not achieved the expected results.Some scholars have found that managers have a problem of universal index preference when using balanced scorecards for performance evaluation,which will have a very serious negative impact on their strategic management role.This article summarizes the reasons for the preference of universal indicators and conducts experiments.The experiment was conducted in the form of a questionnaire,and 180 experimenters read the background materials related to 14 small and medium-sized commercial banks in the two groups,and then scored the bank performance shown by the background materials and data separately.Whether the small and medium-sized commercial banks in China also have the problem of universal index preference in the application of balanced scorecards.The data shows that these investigators do rely on general indicators during the scoring process.Whether in the work experience group or the non-work experience group,the difference in bank performance scores obtained through the general indicators is higher than that obtained through the specific indicators The difference in scores shows a greater emphasis on universal indicators.While studying the preference of universal indicators,we also used sample data to study the factors that affect the preference of universal indicators.Through empirical analysis,we can conclude that academic qualifications and work experience will affect the preference of universal indicators.The higher the richer the work experience,the lower the impact of the universal index preference problem.This conclusion is helpful to the application of balanced scorecard in practice and the evaluation of enterprise performance.