中国海洋大学学报(社会科学版)

目前,政府部门对农村信用社绩效评价采用的基本方法是财政部2009年12月25日颁布实施的《金融类国有及国有控股企业绩效评价实施细则》。该体系指标权重是由行业数据进行简单平均计算得到的,因此这种赋权方法不能对被评价对象进行最有效的排序与区分。该文试图采用一种更为有效的赋权方法,对信用社的绩效评价指标在基于样本数据的基础上进行二次赋权,达到最大程度区分被评价对象的目的,从而快速有效地对信用社的绩效状况进行评价。

At the present time,the method of Rural Credit Cooperatives' performance evaluation is issued and implemented by Ministry of Finance at Dec 25,2009.The index weight of this system is calculated according to financial industry' medium value.This method can not effectually differentiate the sample data.This paper use a method more suitable for calculating the index weight.By secondary calculating the index weight based on the sample data to utmost differentiate the targets.