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摘要本文以平衡计分卡为分析的切入点，以JN银行作为研究对象，就该银行的绩效体系应用和评价情况进行较为全面的分析，掌握它在体系效率、管理理念上存在的主要缺陷，以构建商业银行的绩效评价体系为研究对象，通过理论性分析和研究，找到目前所面对的问题原因，并能够通过实践指导改善JN银行的资源配置效率，对提高JN商业银行的经营管理水平具有非常重要的现实意义，促进JN银行在激烈的竞争环境中取得一席之地。通过实际的分析可以看出，平衡计分卡具有显著的优点，能够解决以前企业管理中存在的主要问题，也在不断的实践运用和发展中得以完善，越发显出其强大的生命力和广泛的适用性。国内外实践证明，将平衡计分卡运用于商业银行的绩效管理中是非常有用的，可以帮助绩效管理工作更具有战略目标性，从而有效提高绩效管理的水平，确保及增强商业银行的发展能力。基于以上平衡计分卡的优点和适用性，本文从我国商业银行绩效评价的现实情况出发，致力于研究出适合我国商业银行的平衡计分卡绩效评价体系，以保证其更加健康持续的生存与发展。关键词：平衡计分卡，绩效评价，商业银行AbstractInthispaper，thestartingpointfortheanalysisofBSCtoJNBank，forexampletoconductacomprehensiveanalysisofthestatusoftheircurrentperformanceevaluation，problemsandshortcomingsoftheinternalanatomycommercialbankperformanceevaluationsystemthatmightexistontheconceptsandmethods，andresearchandconstructionofcommercialbanksperformanceevaluationsystem，tothetheoryandpracticeofChina'scommercialbanksguidancetooptimizeresourceallocationefficiencyofcommercialbanks，improvethemanagementlevelofcommercialbanks，togainafootholdinthecompetitiveenvironment.Practicehasprovedthatthebalancedscorecardadvantagesofitsuniqueandraremanagedtoconquertheworldandmanyotherdifficulties，itisalsotheconstantpracticetoperfecttheuseanddevelopment，moreshowitsstrongvitalityandbroadapplicability.DomesticPracticehasprovedthatthePerformanceManagementBalancedScorecardappliedtocommercialbanksisveryusefulandcanhelpperformancemanagementmorestrategicobjectives，therebyeffectivelyimprovethelevelofperformancemanagement，toensureandenhancethedevelopmentofcommercialbanks.BasedontheaboveadvantagesandapplicabilityoftheBalancedScorecard，thepaperperformanceevaluationofChina'scommercialbanksfromtherealityview，China'scommercialbankscommittedtocomeupwithsuitableBSCperformanceevaluationsystemtoensureitscontinuedsurvivalandbetterhealthdevelopment.Keywords:balancedscorecard，performanceevaluation，commercialbanks基于BSC的绩效评价体系研究——以JN银行为例第一章绪论....................................................................................................................................51.1研究目的与意义................................................................................................................51.1.1研究目的.................................................................................................................51.1.2研究意义.................................................................................................................51.2国内外研究现状................................................................................................................51.2.1国外研究现状.........................................................................................................61.2.2国内研究现状.........................................................................................................71.3研究思路............................................................................................................................81.4研究内容............................................................................................................................91.5研究方法............................................................................................................................9第二章文献综述和理论基础.......................................................................................................102.1平衡计分卡理论..............................................................................................................102.1.1平衡计分卡的起源与发展...................................................................................102.1.2平衡计分卡理论的基本内容...............................................................................102.2商业银行绩效评价体系...................................................................................................142.2.1以财务指标为核心的评价方法............................................................................152.2.2基于不同评价主体的评价方法...........................................................................172.2.3基于效率评价的评价方法...................................................................................182.2.4基于平衡计分卡的评价方法...............................................................................182.3商业银行主要绩效管理工具综述..................................................................................182.3.1商业银行传统的绩效管理工具...........................................................................192.3.2改良的商业银行绩效评价方法...........................................................................212.3.3传统绩效评价方法的不足...................................................................................21第三章我国商业银行绩效评价体系存在问题及成因分析.......................................................223.1我国商业银行绩效评价体系普遍存在的问题...............................................................223.1.1缺乏统一的绩效评价体系....................................................................................223.1.2绩效评价未落到实处，而是流于形式................................................................233.1.3绩效评价指标设置不全面，风险管理不够突出................................................233.1.4与银行总体战略联系不紧密，注重结果管理....................................................233.1.5缺乏与绩效评价结果配套的激励奖惩措施........................