基于平衡计分卡对W银行绩效指标构建

发布时间：2018-02-13 13:19

本文关键词： 平衡计分卡绩效考核绩效指标商业银行　出处：《天津商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：本文通过对银行业的背景分析,选取处于发展阶段的W银行,对其绩效考核现状以及存在的问题进行全面分析。通过对传统财务指标对商业银行现状考核研究分析发现,传统的财务考核指标设计难以全面对银行进行考核。并对平衡计分卡的绩效考核进行理论和实践案例进行深入研究。基于对国内外文献的阅读了解,阐述了国内外专家学者针对该理论的主要观点,认真分析平衡计分卡的应用现状和实行过程中存在的问题,同时借鉴了先进的理论方法和现实的业绩考核指标。针对性地对我国商业银行的发展现状及目前存在的问题分析,从财务指标、客户指标、企业内部业务流程指标及学习与成长指标四个维度,提出对商业银行进行多角度的全面绩效考核指标。本文以W银行为例,简单介绍了该银行的成立及背景,分析了W银行绩效现状及其存在的问题,探寻导致这些问题的成因,比如对偏重短期利润、缺乏对银行可持续能力的关注等。运用平衡计分卡的考核指标对其现状及存在问题提出了相关的解决方案和改进措施,阐明了针对该银行平衡计分卡的构建思路,并对预期结果进行了初步的预测,进而得出相关结论。通过对实施平衡计分卡与未实施平衡计分卡的银行绩效现状进行对比分析,发现实施平衡计分卡的银行有利于激发银行活力,提升银行可持续发展能力,增强银行的核心竞争力,改善银行业绩。本文通过对W银行绩效考核指标进行初步构建现实意义,发现应用平衡计分卡对银行进行绩效管理对我国商业银行绩效考核的提升具有一定的现实意义。本文旨在通过实施平衡计分卡有利于丰富和完善银行相关的绩效评价方法,建立一套与我国商业银行发展战略相适应的平衡计分卡绩效考核体系,希望能够为我国商业银行在实现银行战略目标和绩效考核方面提供实践参考案例。
[Abstract]:Based on the background analysis of the banking industry, this paper selects W Bank, which is in the stage of development, to analyze the present situation and the existing problems of its performance appraisal. The traditional financial appraisal index design is difficult to evaluate the bank comprehensively, and carries on the thorough research to the balanced scorecard performance appraisal theory and the practice case, based on the reading understanding to the domestic and foreign literature, This paper expounds the main viewpoints of experts and scholars at home and abroad in view of this theory, and analyzes the current situation of the application of the balanced scorecard and the problems existing in the process of implementation. At the same time, it draws lessons from the advanced theory method and the actual achievement appraisal index. It analyzes the current situation and existing problems of the commercial bank in our country, from the financial index, the customer index, Four dimensions of internal business process index and learning and growth index are put forward in this paper. Taking W Bank as an example, this paper briefly introduces the establishment and background of the bank. This paper analyzes the current situation of W bank performance and its existing problems, and explores the causes of these problems, such as the emphasis on short-term profits, Based on the assessment index of balanced Scorecard, this paper puts forward the relevant solutions and improvement measures to the present situation and existing problems of the balanced Scorecard, and clarifies the train of thought for the construction of the balanced Scorecard. And the preliminary prediction of the expected results, and then draw relevant conclusions. Through the implementation of the balanced Scorecard and the implementation of the balanced Scorecard bank performance analysis of the current situation, It is found that the implementation of balanced Scorecard can stimulate the bank vitality, promote the bank's sustainable development ability, enhance the bank's core competitiveness, and improve the bank's performance. It is found that the application of balanced scorecard to bank performance management is of practical significance to the performance evaluation of commercial banks in China. The purpose of this paper is to enrich and improve the relevant performance evaluation methods of banks through the implementation of balanced scorecard. To establish a balanced Scorecard performance appraisal system suitable for the development strategy of Chinese commercial banks, this paper hopes to provide a practical reference case for our commercial banks to achieve the strategic objectives and performance appraisal of the banks.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F832.33;F830.42

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