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

摘要： 为了提高商业银行财务绩效水平,满足利益相关者信息需求,从收益和风险以及发展的角度构建“盈利性”、“安全性”、“流动性”和“社会性”四个维度的商业银行财务绩效评价指标体系,采用偏序集评价方法对15家样本商业银行2017年财务绩效进行评价。财务绩效排名和HASSE图的结果表明:处于较高层级的样本商业银行财务绩效较好,其盈利性、安全性、流动性较优,并具备较强的发展能力;处于较低层级的样本商业银行财务绩效较差,其盈利性、安全性、流动性较弱,发展能力较弱;重要性程度靠前的 “盈利性”和“安全性”评价维度,不是导致商业银行绩效排名和分层的主要影响因素,商业银行要提升财务绩效,应该更加重视“流动性”和“社会性”维度。同时,采用偏序集评价方法,克服了评价指标精确赋权问题,获得的HASSE图直观展示样本商业银行财务绩效排名稳定性和整体市场竞争格局,具备其他评价方法无法比拟的优势。

关键词: 财务绩效, 偏序集评价方法, HASSE图