Thereafter, on the basis of discussing the feasibility of using BSC in commercial banks in China, the paper founded the BSC index system of performance evaluation from the four perspectives.

• 论述了平衡记分卡在我国商业银行应用的可行性,在此基础上从四个维度出发试建了我国商业银行的平衡记分卡绩效评价指标体系。