The Problems,Reasons and Countermeasures of Internal Performance Appraisal in Chinas CCBs

摘要：

　　CCBsmanagement level is an important factor that affects financial risk in China,while CCBsinternal performance appraisal has reflected the management level to a certain extent.As a whole,CCBsperformance management is still in a low level,which is mainly manifested in: a.appraisal function puts more emphasis on benefit distribution than strategy implementation; b.index system is lack of stability; c.financial indicators are too many,while nonfinancial indicators are seldom; and d.risk management indicators do not get the deserved attention.Based on the analysis of the reasons,four suggestions are put forward: a,developing strategy should be clearer; b.procedure of performance assessment should be clearer; c.more professionals should be employed; and d.management accounting system should get more attention.

关键词： CCBs Performance Appraisal Problems Reasons Countermeasures

作者: WANG Enshan

作者单位: Post-doctoral Research Center,Bank of Dalian,Dalian,China,116001

会议类型: 国际会议

会议名称: the 5th (2013)International Conference on Financial Risk and Corporate Finance Management(第五届(2013)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 751-756

在线出版日期: 2013-06-29（万方平台首次上网日期，不代表论文的发表时间）