商业银行财务综合评价探讨

在深入阐释商业银行财务评价内容的基础上,设立了商业银行财务评价指标体系,将"沃尔评分法"运用于商业银行财务综合评价模式的构建,并用"Delphi法"和"层次分析法"解决了"沃尔评分法"中存在的问题,即基础评价指标选取与权重大小的确定,从而进一步拓宽了商业银行财务评价的思路,完善了商业银行的财务评价机制.

Comprehensive Financial Evaluation of Commercial Banks

Based on the analysis of financial evaluation contents of commercial banks, a financial evaluation index system of commercial banks is set up. Then, the Wolfe method is used in the establishment of financial evaluation model of commercial banks while the Delphi method and the analytic hierarchy process (AHP) method are used to solve problems found in the Wolfe method, which are selection of basic indexes and determination of indexes weights. The financial comprehensive evaluation not only enlarges mental ability for financial evaluation of commercial banks, but also makes the financial evaluation mechanism more perfect.