Rural commercial banks, which belonged to rural credit cooperatives before restructuring, are local small and medium-sized banks serving three rural areas and small and medium-sized micro-enterprises in China, and there are a lot of problems, such as unclear shareholding structure, affecting their own development. In recent years, the competition in the banking market has become more and more intense, and the major commercial banks have entered the rural financial market, and the market share of local small and medium-sized banks, which are the main battleground in the rural areas, has been gradually divided, and it is urgent to set up a set of scientific and standardized performance evaluation system to improve the level of internal control and management in order to cope with the difficult internal and external environments. In this paper, China Agricultural and Commercial Bank of City Z is selected as an example, and based on the BSC model, performance evaluation indexes are set up according to the refined strategic objectives of the bank, department (Corporate Finance Department), and employees (Corporate Finance Department) to complete the optimization and improvement of the original performance evaluation system.

Qiansu Yang. Research on Optimization of Performance Evaluation System of Agricultural and Commercial Banks in Z City Based on Balanced Scorecard. Academic Journal of Business & Management (2024) Vol. 6, Issue 5: 61-66. https://doi.org/10.25236/AJBM.2024.060509.

[1] Antonella Basso, Francesco Casarin, Stefania Funari. How well is the museum performing? A joint use of DEA and BSC to measure the performan ce of museums[J]. Omega, 2018, (81):67-84.

[2] Acuña-Carvajal, Felipe, Pinto-Tarazona L, López-Ospina, Héctor, et al. An integrated method to plan, structure and validate a business strategy using fuzzy DEMATEL and the balanced scorecard [J]. Expert Systems with Applications, 2019, (122):351-368.

[3] Hasan Dinçer, Serhat Yüksel. An integrated stochastic fuzzy MCDM approach to the balanced scorecard-based service evaluation [J]. Mathematics and Computers in Simulation, 2019:198-301.

[4] Raed Abueid et al, The impact of balanced scorecard in estimating the performance of banks in Palestine [J]. EuroMed Journal of Business, 2023, (1):34-45.

[5] Mahdi, Fatima Salih, Jasim, Raghad Hashim, Supporting the internal control of banks with the methods of performance and financial intelligence to achieve leadership in business: an analytical study of a sample of Iraqi banks[J]. International Journal of Professional Business Review (JPBReview), 2023, Vol. 8 Issue 2, p1-19. 19p.

[6] Soraya et al, Implementation of key performance indicators (KPIs) in garment cutting section using balance scorecard (BSC) [C]// Engineering, Environment, and Health: Exploring the Opportunities for the Future, Surakarta, Indonesia, 2024. 

[7] Abedian et al, Improving performance evaluation based on the balanced scorecard with data envelopment analysis and game theory approaches: a case study[J]. Journal of Modelling in Management, 2024:1746-5664.