M银行内部审计部门绩效考核体系研究

发布时间：2018-01-05 15:06

本文关键词：M银行内部审计部门绩效考核体系研究　出处：《河北工业大学》2013年硕士论文　论文类型：学位论文

【摘要】：M银行成立于上世纪50年代，是一家伴随着新中国发展的大型国有商业银行。经过多次分拆、重建、剥离、重组，M银行现已成为我国金融体系重要的组成部门。2010年，M银行完成了上海、香港两地同时上市工作，现已成为一家集银行、保险、证券、投资业务于一体的大型国际现代化金融商业集团。为了进一步完善公司治理架构，深化公司股份制改革进程，M银行打破原有监管模式，建立了一高更为先进、更为独立、更为有效的新型内部审计架构，即由董事会直接领导的现代化内部审计体制。改革后的内部审计部门在财务、行政、人事等方面，完全独立于经营管理层，工作重点有过去单纯的合规检查向风险审计、管理审计、绩效审计并重的方向发展，关心董事会所关心的问题，从董事会及高级管理层的视角俯视及审视全行业务发展，并就发现问题直接向董事会报告，以自身提供的保值、增值作用，有力的促进了公司整体战略的实现、从而从整体上保证了M银行向着健康、有效发展的目标迈进。本文就M银行内部审计部门绩效管理工作进行了深入的研究，，揭示了现有绩效考核体系存在考核重点不够突出、评价标准过于主观、可操作性不强、考核结果过于接近等问题。通过原因分析，本文一方面从绩效考核体系的导向性方面指出现有绩效考核体系缺乏与公司整体战略协同作用的问题，另一方面从绩效考核操作层面指出现有绩效考核实施流程不规范的问题，并由此指出M银行需要建立一套考核导向明确、评价标准清晰的绩效考核体系。通过综合运用平衡记分卡、关键绩效指标法、关键行为指标法以及360度评测，本文重新设计M银行绩效考核体系，并从组织层面、工作责任体系、制度保障体系、考核流程应注意的问题等方面，提出建议如：一是要取得组织内部高层领导的支持，二是要明确分工，建立工作责任体系，三是考核工作要以制度规定为保障，四是确保执行环节不打折扣，五是绩效考核体系也要不断的修正、完善。
[Abstract]:M bank was established in the last century in 50s, is a company with a new Chinese development of large state-owned commercial banks. After several spin off, stripping, reconstruction, reorganization, M Bank of China's financial system has become the important composition department.2010, M bank completed in Shanghai, Hongkong at the same time listing, has become a in banking, insurance, securities, investment business in one of the large modern international financial business group. In order to further improve the corporate governance structure, deepening the shareholding system reform process, to break the original M bank supervision mode, establish a more advanced, more independent, more effective framework model of internal audit, internal audit system modernization from the board of directors of the direct leadership. After the reform of the internal audit department in the financial, administrative, personnel and other aspects, completely independent of the business management focus had to check compliance with the wind Insurance audit, management audit, performance audit and the direction of development, the board of directors concerned about issues of concern, look at the whole line of business development from the board of directors and senior management from the perspective of down and found the problem, and will report directly to the board of directors, in order to provide their own value, value-added role, promote the realization of the company's overall from the overall strategy, so as to ensure the M bank to the health, forward effective development goals.
This paper makes a deep study on the performance management of the internal audit department of M bank, reveals the existing performance appraisal system of the focus of the assessment is not prominent, the evaluation criteria are too subjective, operability is not strong, too close to the assessment results and other issues. Through the analysis of the reasons, on the one hand from the guide of the performance appraisal system is pointed out the performance appraisal system of the role of the lack of coordination with the company's overall strategy, on the other hand, from the operation of performance appraisal level of the existing process problems the implementation of performance appraisal. The paper points out that the M bank needs to establish a set of assessment oriented performance appraisal system, evaluation standard and clear. By using the balanced scorecard, key performance indicators method, key behavior index method and 360 degree evaluation, this paper re design of performance appraisal system of M bank, and from the organizational level, work responsibility system, system Security system, should pay attention to aspects of appraisal process problems, put forward suggestions such as: one is to get the support of the leaders within the organization, the two is to establish a clear division of labor, work responsibility system, the three is the assessment work to regulations for the protection, four is to ensure that the link does not discount, five is the performance appraisal system to continue the correction, perfect.

【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F832.33

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