The Problems,Reasons and Countermeasures of Internal Performance Appraisal in China's CCBs

摘要

CCBs'management level is an important factor that affects financial risk in China,while CCBs'internal performance appraisal has reflected the management level to a certain extent.As a whole,CCBs'performance 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.