基于流程的H财务公司平衡计分卡绩效评价体系研究

发布时间：2018-01-13 18:02

本文关键词：基于流程的H财务公司平衡计分卡绩效评价体系研究　出处：《中国海洋大学》2013年硕士论文　论文类型：学位论文

【摘要】：财务公司是中国金融体系中一类非常特别的有着显著中国特色的金融机构,经过26年的不断探索和发展，财务公司行业逐渐壮大,对于金融市场和国家的经济发展都起着愈发重要的作用 H财务公司是一家于2011年成立的财务公司在H财务公司的发展过程中,绩效管理方面逐渐暴露出许多的问题，比如绩效管理与战略脱节流程不清晰指标设计不合理等，而这些问题往往是许多财务公司所共同面临的根据H财务公司的绩效管理现状和存在的问题，必须要探索一种合适的绩效管理方法在企业绩效管理的众多方法和工具中，平衡计分卡作为一种能够有效连接绩效与战略的前瞻性绩效管理工具，在其创建的20余年时间里一直在世界范围内被广泛应用为了利用平衡计分卡这种绩效管理方式的独特优势，同时又能避免传统绩效管理方式对于流程绩效的不良影响，在绩效管理的同时促进企业流程的优化和改善，需要建立一种基于流程的平衡计分卡绩效评价体系基于流程的平衡计分卡绩效评价体系的核心是对于企业关键业务流程和关键流程指标的梳理和选取，并将其与平衡计分卡体系进行融合根据财务公司的业务性质，可以将H财务公司的业务流程按照资产业务负债业务中间业务三类进行分别分析，根据提高集团资金效率和增加集团收益两方面的标准筛选出其中最关键的业务流程最终选取了5个关键业务流程，并根据H财务公司的部门设置，分析衡量这些关键业务流程的关键流程指标并与每个关键业务流程的相关责任部门进行对应然后，需要依据平衡计分卡的设计要求，进行H财务公司战略地图的绘制在接下来绩效指标的设计环节，则需要将之前选取出的关键流程指标按照平衡计分卡体系的四个角度进行分类与对应，同时根据平衡计分卡中每个角度指标的设计要求，对关键流程指标进行修改和调整，并根据需要补充新的指标，最终形成一套H财务公司的平衡计分卡指标体系在公司级平衡计分卡指标体系建立之后，，需要结合公司级平衡计分卡指标和关键流程指标进行平衡计分卡的层层分解，最终形成H财务公司完整的平衡计分卡体系，并通过定期的回顾和考核促进公司和员工绩效的提升这套平衡计分卡绩效评价体系需要基于对公司战略的详细分析把握和科学有效的组织架构，同时也是与公司上下的支持配合密不可分的由于财务公司属于一类较新的行业，对于其绩效管理的研究相对较少，而这种将流程管理思想与平衡计分卡思想进行结合探索出的绩效评价体系本身也有一定的创新性，因此，如果能够根据不同财务公司的特点，对这种基于流程的平衡计分卡绩效评价体系进行适当的调整，使之与财务公司的战略架构业务流程等条件相适应，那么对于财务公司的绩效管理水平也会起到一定的促进作用
[Abstract]:Financial company is a very special kind of financial institutions with Chinese characteristics in the Chinese financial system. After 26 years of continuous exploration and development, the financial company industry is gradually growing. Play an increasingly important role in the financial markets and the economic development of the country H Finance Company is a financial company founded in 2011. In the process of development of H Finance Company, performance management has gradually exposed many problems. For example, performance management and strategic disconnect process is not clear and the design of indicators is unreasonable, and these problems are often faced by many financial companies According to the current situation and existing problems of performance management in H Finance Company, we must explore a suitable performance management method in many methods and tools of enterprise performance management. The balanced Scorecard is a forward-looking performance management tool that can effectively link performance and strategy. It has been widely used in the world for more than 20 years in order to make use of the unique advantage of balanced Scorecard. At the same time, it can avoid the negative influence of traditional performance management on process performance, and promote the optimization and improvement of enterprise process while the performance management. It is necessary to establish a performance evaluation system of balanced scorecard based on process. The core of BSC performance evaluation system based on process is combing and selecting key business processes and key process indicators. And combining it with the balanced Scorecard system, according to the business nature of the financial company, the business process of H finance company can be analyzed separately according to the three types of intermediary business of asset business and liability business. According to the two criteria of improving the efficiency of group funds and increasing group income, the most critical business process is selected and five key business processes are selected finally, and set up according to the department of H Finance Company. Analyze key process indicators that measure these key business processes and correspond to the relevant responsibility department for each key business process Then, according to the design requirements of the balanced Scorecard, we need to draw the strategic map of H Finance Company in the following performance indicators design link. It is necessary to classify and correspond the key process indicators according to the four angles of the balanced Scorecard system, and at the same time, according to the design requirements of each angle index in the balanced Scorecard. The key process indicators are modified and adjusted, and the new indicators are supplemented according to the needs. Finally, a set of balanced Scorecard index system of H Finance Company is formed. After the establishment of the index system of the company level balanced scorecard, it is necessary to combine the company level balanced scorecard index and the key process index to decompose the balanced scorecard layer by layer. Finally, the complete balanced Scorecard system of H Finance Company is formed, and through regular review and evaluation to promote the performance of the company and employees. The balanced Scorecard performance evaluation system needs to be based on a detailed analysis of the company strategy and a scientific and effective organizational structure. At the same time is also closely related to the support of the company because financial companies belong to a new type of industry for its performance management research is relatively small. The performance evaluation system which combines the thought of process management with the idea of balanced Scorecard is also innovative. Therefore, if we can according to the characteristics of different financial companies. The performance evaluation system of the process based balanced Scorecard is adjusted appropriately to adapt to the business process of the financial company's strategic structure. Then the performance management level of financial companies will also play a certain role in promoting.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F832.39

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