我国国有商业银行绩效考核指标体系构建

发布时间：2018-04-22 21:19

本文选题：国有商业银行 + 绩效考核　；参考：《东华理工大学》2013年硕士论文

【摘要】：截至2010年7月，作为我国金融体系重要支柱的国有商业银行，已全部实现了股份制改造，并争进了世界百强银行之列。然而，金融全球化竞争和信息技术的变革为国有商业银行创造了新的经营环境，银行业间的竞争更加激烈。国有商业银行要继续保持国际市场竞争中的地位，就必须掌握更多有关战略决策的信息，从而使得经营管理行为与战略目标相一致，这对国有商业银行的绩效考核体系提出了新的挑战。由于股份制改造的时间不长，脱胎于计划经济体制时代的国有商业银行虽然引进了现代商业银行的经营理念，但在行动上还是偏离了战略管理的方向。现行的绩效考核指标体系依然存在重结果轻过程等问题，无法全面评价国有商业银行的经营业绩。因此，深究我国国有商业银行绩效考核问题的根源，构建一套完善的绩效考核指标体系对于提高我国国有商业银行的市场竞争力具有重要意义。本文运用了文献研究法、规范研究法和系统分析法，首先对国有商业银行的管理历史背景进行了系统分析和归纳，讨论出国有商业银行绩效考核问题的根源。其次，比较了几种绩效考核方法的优劣，结合西方商业银行绩效考核体系的经验启示，在明确国有商业银行战略目标与绩效考核目标的前提下，构建以平衡计分卡为主体，以经济增加值考核和经济资本考核方法为辅助的绩效考核体系，兼顾了财务指标与非财务指标、结果指标与过程指标的考核，将国有商业银行的经营行为与长期发展目标相统一。其后，本文借助关键业绩考核法和目标管理法对平衡计分卡的财务类、客户类、内部流程类和学习成长类指标进行层层分解，引用层次分析法对指标设计了权重，，使整套指标体系具有一定的实用参考价值。最后，为了实现国有商业银行绩效考核指标体系的有效运用，本文提出五大保障性措施的建议。
[Abstract]:As of July 2010, as an important pillar of our financial system, the state-owned commercial banks have all realized the reform of the shareholding system, and have been among the top 100 banks in the world. However, the competition of financial globalization and the change of information technology have created a new operating environment for state-owned commercial banks, and the competition between banks is more intense. If the state-owned commercial banks want to keep their position in the international market competition, they must have more information about the strategic decision, so as to make the operation and management behavior consistent with the strategic objectives. This puts forward a new challenge to the performance appraisal system of state-owned commercial banks. Because of the short time of stock system transformation, the state-owned commercial banks, which were born in the era of planned economy system, have introduced the management idea of modern commercial banks, but they still deviate from the direction of strategic management in action. There are still some problems in the current performance appraisal index system, such as attaching importance to results and neglecting the process, so it is impossible to evaluate the operating performance of state-owned commercial banks in an all-round way. Therefore, it is of great significance to study the root causes of the performance appraisal of state-owned commercial banks and to construct a set of perfect performance appraisal index system to improve the market competitiveness of state-owned commercial banks in China. This paper uses the literature research method, the normative research method and the system analysis method, first carries on the systematic analysis and the induction to the state-owned commercial bank management historical background, discusses the state-owned commercial bank performance appraisal question root. Secondly, this paper compares the merits and demerits of several performance appraisal methods, combined with the experience and enlightenment of the western commercial banks' performance appraisal system, on the premise of defining the strategic objectives and the performance appraisal objectives of the state-owned commercial banks, constructs the balanced Scorecard as the main body. The performance appraisal system, which is supported by the methods of economic added value assessment and economic capital assessment, takes into account both financial and non-financial indicators, results indicators and process indicators. The management behavior of state-owned commercial banks will be unified with long-term development objectives. Then, with the help of key performance assessment method and objective management method, this paper decomposes the financial, customer, internal process and learning growth index of balanced scorecard layer by layer, and uses AHP to design the weight of the index. The whole index system has certain practical reference value. Finally, in order to realize the effective application of the performance appraisal index system of state-owned commercial banks, this paper puts forward five suggestions on the guarantee measures.
【学位授予单位】：东华理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F832.33

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