基于平衡计分卡H银行绩效评价体系研究

发布时间：2018-11-07 15:41

【摘要】：随着中国金融市场的全面开放，，我国商业银行面临着日趋复杂多变的金融环境以及日益激烈的行业竞争。我国商业银行必须充分地了解和认识到自身的竞争优势和不足，根据目前形势制定出适合自身的发展战略，并将发展战略落实到组织各层级的行动中。为此，建立一套科学的绩效评价体系成为我国商业银行的必然选择，以推动银行整体战略的变革与执行，实现可持续发展。本文以H银行为研究对象，首先介绍了H银行的概况，了解H银行的目前的战略、经营状况、组织架构以及人力资源情况，然后介绍了H银行现有的综合绩效评价体系，主要特点是在纵向上建立了以综合考评方式为主的分支机构的考评体系，在横向上建立了部门的绩效评价制度，在此基础上建立了对员工的年度绩效评价制度。经过分析，现有的绩效评价体系存在的主要问题如下：一是绩效评价目标与银行的战略目标脱节；二是重视财务指标，忽视非财务因素；三是重视短期指标，忽视长期发展；最后是缺乏员工参与与组织内部沟通。针对H银行现有绩效评价体系中存在的问题，本文基于平衡计分卡的绩效评价体系设计步骤，根据战略目标，从财务、客户、内部经营流程、学习与成长四维度设置关键绩效指标（KPI）及其权重。在纵向上设计了分支行级的平衡计分卡，在横向上设计了部门级、员工级的平衡计分卡，修改和完善了现有绩效考评体系中存在的不足。最后，本文论述了平衡计分卡在H银行实施的过程中应注意的问题，并对H银行实施平衡计分卡绩效评价体系的前景作了展望与思考。
[Abstract]:With the opening of China's financial market, Chinese commercial banks are faced with increasingly complex financial environment and increasingly fierce industry competition. The commercial banks of our country must fully understand and recognize their own competitive advantages and disadvantages, formulate the development strategy suitable for their own according to the present situation, and implement the development strategy into the actions of the organizations at all levels. Therefore, the establishment of a set of scientific performance evaluation system has become the inevitable choice of commercial banks in China, in order to promote the reform and implementation of the overall strategy of the banks, and to achieve sustainable development. This paper takes H Bank as the research object, first introduces the general situation of H Bank, understands the current strategy, management situation, organizational structure and human resources of H Bank, then introduces the existing comprehensive performance evaluation system of H Bank. The main characteristics of the system are the establishment of the evaluation system of the branch organization which is mainly based on the comprehensive evaluation method, the establishment of the performance evaluation system of the department horizontally, and the establishment of the annual performance evaluation system for the employees. After analysis, the main problems of the existing performance evaluation system are as follows: first, the performance evaluation objectives are out of touch with the strategic objectives of the bank; second, the financial indicators are emphasized, and non-financial factors are ignored; third, the short-term indicators are emphasized, and the long-term development is ignored. Finally, lack of employee participation and internal communication within the organization. In view of the problems existing in the existing performance evaluation system of H Bank, this paper designs the performance evaluation system based on the balanced Scorecard, according to the strategic objectives, from the financial, customer, internal business processes, Four dimensions of learning and growth set the key performance indicator (KPI) and its weight. The balanced scorecard of branch level is designed vertically, and the balanced scorecard of department level and employee level is designed horizontally, which modifies and perfects the shortcomings of the existing performance appraisal system. Finally, this paper discusses the problems that should be paid attention to in the implementation of balanced Scorecard in H Bank, and prospects and reflections on the performance evaluation system of balanced Scorecard in H Bank.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F832.33

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