关键词: 财务绩效, 偏序集评价方法, HASSE图

Abstract: In order to improve the level of financial performance of commercial banks and meet the information needs of stakeholders, from the perspective of income, risk and development, this paper constructs the financial performance evaluation index system of commercial banks in the four dimensions of “profitability”, “security”, “liquidity” and “sociality”, and uses the partial ordering set evaluation method to evaluate the financial performance of 15 sample commercial banks in 2017.The results of financial performance ranking and HASSE chart show that the sample commercial banks at the higher level have better financial performance, better profitability, security, liquidity and strong development ability; the sample commercial banks at the lower level have worse financial performance, profitability, security, liquidity and weak development ability. The partial ordering set evaluation method overcomes the problem of accurate weighting of evaluation index. The obtained HASSE chart shows the stability of financial performance ranking and the overall market competition pattern of sample commercial banks intuitively, which has the advantages that other evaluation methods can not match.

Key words: financial performance, partial order set evaluation method, HASSE diagram