T银行平衡计分卡绩效评价体系的构建

发布时间：2018-02-26 00:21

本文关键词： 商业银行绩效评价平衡计分卡战略目标　出处：《青岛理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：上世纪八十年代以来，我国银行业改革发展迅猛，随着银行业准入门槛降低，外资银行、国有商业银行、全国性股份制商业银行、城商行、农商行等各种银行都争食其中利润，各家银行之间竞争激烈。同时，随着银行资本监管要求提高、利率市场化的趋势和居民对于各种金融产品的需求增长，银行面临着经营环境和经营模式的改变。绩效评价是银行管理中的重要内容，只有正确评估了银行的经营绩效，才能进行公正的奖惩，才能使管理者发现银行运营的问题所在，及时调整管理措施，才会使银行不断进步。目前，各家银行所采用的绩效评价方法不同，但大部分都以财务指标为核心，忽视了反映银行长远发展情况的非财务指标，未能结合当前银行的经营环境与发展需求，使得绩效评价不能满足现阶段银行的管理需求，不能够为银行达到战略目标而做出应有的贡献。平衡计分卡是一种能够全面评估银行绩效的绩效评价体系，它不仅包括财务指标同时包括非财务指标，在考虑短期利益的同时也注重银行的长远发展，这样的评价体系能够承载反映银行在新时期内外部经营新要求的指标，与银行的绩效评价需求具有较高的契合度。本文选取A商业银行T支行作为目标银行，在介绍了该银行的基本情况后分析了其上级分行的战略目标与发展途径以及战略目标下T银行的发展途径，包括：提高利润质量，重视中间业务比重；积极开发战略客户，，提高服务水平，保障金融产品的落地与聚焦；提高业务水平，积极推广特色产品及服务；注重银行与个人的长远发展，提升员工满意度等方面。随后，本文又分析了其现有的绩效评价体系。分析结论显示该银行的绩效评价体系不能够反映出其目前的经营需求，与其战略目标和发展途径产生了一定的分歧。之后本文总结出目前T银行对于新的绩效评价方法的需求，同时分析了平衡计分卡的主要特点，发现平衡计分卡绩效评价体系与T银行绩效评价需求相契合。因此，本文运用平衡计分卡理论，扩展了T银行业绩评价指标，该理论的应用不仅包括财务指标层面，同时包括了客户层面、内部流程层面及学习与成长层面。本文针对T银行具体情况对其进行了各项指标的设计，通过调查问卷与层次分析法确定了各项指标的权重，相较于现有绩效评价体系更为全面。最后，本文对该平衡计分卡绩效评价体系在T银行中的实施与发展提出了建议。本文的研究目的主要在于将平衡计分卡绩效评价体系运用于目标银行的管理中，优化其绩效评价体系，以解决其面临的问题，使得该银行的绩效评价体系对其发展和战略目标的实现做出贡献，同时这一设计过程也对其他商业银行建立平衡计分卡绩效评价体系有着借鉴意义和指导作用。
[Abstract]:Since -20s, China's banking sector reform has developed rapidly. With the lowering of the entry threshold of the banking industry, foreign banks, state-owned commercial banks, national joint-stock commercial banks, city commercial banks, agricultural commercial banks and other banks are all competing for profits. At the same time, with the improvement of capital supervision requirements, the trend of interest rate marketization and the increasing demand of residents for various financial products, banks are facing the change of business environment and operation mode. Performance evaluation is an important part of bank management. Only when the bank's management performance is correctly evaluated, can it be rewarded and punished fairly, and the manager can find out where the problems of bank operation lie and adjust the management measures in time. At present, the performance evaluation methods used by each bank are different, but most of them take financial indicators as the core, ignoring the non-financial indicators that reflect the long-term development of banks. Failure to combine the current management environment and development needs of banks makes performance evaluation unable to meet the management needs of banks at the present stage. The balanced Scorecard is a performance evaluation system that can comprehensively evaluate the bank's performance. It includes not only financial indicators but also non-financial indicators. While considering the short-term benefits, it also pays attention to the long-term development of the bank. Such an evaluation system can carry the indicators reflecting the new requirements of the bank's internal and external operation in the new period, and has a high degree of agreement with the performance evaluation needs of the bank. This paper selects T branch of A commercial bank as the target bank, after introducing the basic situation of the bank, it analyzes the strategic goal and development path of its superior branch and the development way of T bank under the strategic goal, including: improving the profit quality, Attach importance to the proportion of intermediate business; actively develop strategic customers, improve service level, ensure the landing and focus of financial products; improve business level, actively promote characteristic products and services; and pay attention to the long-term development of banks and individuals, Then, this paper analyzes its existing performance evaluation system. The analysis results show that the performance evaluation system of the bank can not reflect its current business needs. This paper summarizes the needs of T Bank for new performance evaluation methods and analyzes the main characteristics of balanced Scorecard. It is found that the performance evaluation system of balanced Scorecard coincides with the needs of performance evaluation of T Bank. Therefore, this paper extends the performance evaluation index of T Bank by using balanced Scorecard theory. The application of this theory not only includes the level of financial indicators. At the same time, it includes customer level, internal process level and learning and growth level. This paper designs each index for T bank, and determines the weight of each index by questionnaire and AHP. Compared with the existing performance evaluation system, this paper puts forward some suggestions on the implementation and development of the balanced Scorecard performance evaluation system in T Bank. The purpose of this paper is to apply the balanced Scorecard performance evaluation system to the management of the target bank, optimize its performance evaluation system, and solve the problems it faces. This makes the performance evaluation system of the bank contribute to its development and the realization of strategic objectives. At the same time, the design process has a reference and guidance role for other commercial banks to establish a balanced Scorecard performance evaluation system.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.2

【引证文献】