turnonaverageassets,otherimportantvariablesincludesalariestoaverageassets,theliquidityratio,theequitycapitaltoassetratio,loancharge-munitybanksthatdesiretosurviveandthriveshouldpayattentiontothesevariables.Mostofthesearestrategicvariablesoverwhichmanagementandtheboardofdirectorshaveconsiderablecontrol.Staffingissues,decisionsaboutdepositmix,creditstandards,andqualityandbranchingdecisionsarewithinthescopeofmanagerialdecision-making.petitionandthestageofthebusinesscycle,itiscontrollablewithinlimits.munitybanksfavorsthosethataresufficientlyadeptatunderstandingoperatingefficiency.petewithlargerinstitutionswithgreaterresourcesdependsonit.Asthebankingindustryrecoversfromthecurrenteconomicandfinancialcrisis,attentionmustbepaidtoefficiencyasapotentialstrategicadvantage.ountancy二、译文效率比率与社区银行的经营绩效摘要