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首页> 外文会议>2012 Second International Conference on Business Computing and Global Informatization. >Research on the Constructing Performance Evaluation System of Commercial Banks
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Research on the Constructing Performance Evaluation System of Commercial Banks

机译：商业银行绩效评价体系建设研究

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摘要

Commercial banks generally have a lot in common with other enterprises. However, there are also many unique differences in their products which are completely different from other enterprises. The impact on economic society also far exceeds that of other enterprises. If they are evaluated in accordance with accounting standards, it is obviously impossible to meet the needs of fulfilling a comprehensive, accurate assessment on the commercial banks which have many unique aspects. This paper aims at constructing a complete evaluation system for the commercial banks. Therefore, four assessment modules are proposed here, including international agreements and regulations, financial laws and self-assessment, social assessment agencies, the regulations and indicators of accounting standards for the enterprises.
机译：商业银行通常与其他企业有很多共同点。但是，他们的产品也有许多独特的差异，这些差异与其他企业完全不同。对经济社会的影响也远远超过其他企业。如果按照会计准则进行评估，显然不可能满足对具有许多独特方面的商业银行进行全面，准确评估的需求。本文旨在为商业银行构建一套完整的评估体系。因此，这里提出了四个评估模块，包括国际协议和法规，财务法律和自我评估，社会评估机构，企业会计准则的法规和指标。

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