Research On Performance Evaluation Of J Branch Of China Construction Bank Based On EVA And BSC

The 19th CPC National Congress and the Fifth Plenary Session of the 19 th CPC Central Committee made it clear that China’s economy has turned to a high-quality development stage.It is necessary to deepen the reform of the financial system and build an institutional mechanism for finance to effectively support the real economy,which requires financial enterprises to highlight the new concept of financial services for the innovative development of the real economy and financial services,and further improve the current evaluation system.Under the environment of promoting quality reform and efficiency reform,the current performance evaluation system of commercial banks has certain limitations.On December 15,2020,the Ministry of finance of the People’s Republic of China issued the performance evaluation measures of commercial banks,requiring commercial banks to modify and improve the performance evaluation measures according to the changes of the new situation.The implementation of a performance evaluation system in line with the actual situation of commercial banks is more conducive to actively respond to national macro policies,enhance the ability of commercial banks to serve the real economy and the micro economy,and guide and promote the high-quality development of commercial banks.This paper takes the behavior of J branch of China Construction Bank as the research object,and constructs the performance evaluation system of J branch of China Construction Bank Based on the theory of the combination of EVA and BSC.Firstly,by combing and analyzing the literature on the performance evaluation of commercial banks at home and abroad,this paper puts forward the research problems of this paper and establishes a solid theoretical foundation for the follow-up research;Secondly,through field research,questionnaire survey and other methods,this paper analyzes the problems existing in the current performance evaluation system of J branch of China Construction Bank;Then,combined with the actual operation of J branch of China Construction Bank,the strategic objectives of the enterprise are decomposed level by level from five aspects:operating efficiency,customer base,employee growth,risk compliance and social responsibility,the key performance indicators of each level are selected,and the specific weight of each indicator in the performance evaluation system is calculated by analytic hierarchy process,Thus,a performance evaluation system based on the combination of EVA and BSC is designed;Finally,it puts forward safeguard measures and suggestions for the effective implementation of the new evaluation system in J branch of China Construction Bank.Based on the unique attributes of commercial banks and the strategic objectives of the research object,closely combined with the performance evaluation methods of commercial banks issued by the Ministry of finance,this paper innovatively introduces some performance evaluation indicators in line with the national policy orientation,in order to provide reference for other banking financial institutions to build a new performance evaluation system.