中文摘要：

平衡记分卡是顺利实现国有商业银行从单纯的绩效考核转向战略性绩效管理改革的一种有效方法。根据平衡记分卡的思想，可将我国国有商业银行的绩效考核体系分解为4个要素：财务目标、顾客目标、财务流程目标、员工学习与创新目标，而每个要素又分解为若干指标，共形成4个要素16项指标的测度体系。运用单构面尺度检验、信度检验和效度检验对这一绩效测评体系进行检验，得出以下结论：该模型可以为我国国有商业银行实施平衡记分卡战略提供可靠的理论平台；顾客目标、内部流程目标、学习与创新目标均与财务目标存在较高相关性；人均利润率对财务目标的实现、顾客满意度对顾客管理目标的实现和风险控制能力对内部流程目标的实现均存在较大的影响。

英文摘要：

The Balanced Scorecard is an effective method for the smooth realization of state -owned commercial banks to reform the present simply performance examination into a strategic performance management reform. According to the idea of the Balanced Scorecard, Chinese state - owned commercial bank performance appraisal system can be broken down into four elements： financial goals, customer goals, objectives of financial procedures, staff learning and innovation objectives with each element divided into a number of indicators to form a measurement system containing four elements and 16 indicators. A test is made for this performance measure and appraisal system by using single -dimension scale testing, reliability testing and discriminate validity testing. A conclusion is made that this model can be used as a reliable theory platform for China＇s state - owned commercial banks for the implementation of the Balanced Scorecard strategy ; and that a higher relevance exist in financial goals, customer goals, objectives of financial procedures, staff learning and innovation objectives ; and that per capita profit has quite an impact on achievement of financial targets, customer satisfaction having considerable impact on customer management objectives, while risk control ability having rather a high influence on achievement of the objectives of internal procedures.