It will help creditors and investors comprehend performance of banks , and maimtain stability of the financial syestem . at present , there are several popular theory - evaluating models , such as dupont model , present value analysis , and marketing value analysis , whose maneuverability is bad 目前理論界比較流行的平衡記分卡、杜邦模型、現值分析法、市場價值分析法等業績評價方法可操作性不強,并且國內的實務界的評價體系不完整、指標重疊、邏輯性和層次性不強。