基于平衡计分卡的平安银行绩效评价研究

发布时间：2018-05-04 23:17

本文选题：商业银行绩效 + 平安银行　；参考：《湘潭大学》2017年硕士论文

【摘要】：1978年是我国改革开放的第一年,自此以后,我国逐步开放资本市场,外资银行开始进入中国市场,给国内商业银行带来了很大的压力,由此,商业银行间的竞争愈演愈烈。我国的商业银行在竞争中不断进步,在当今的资本市场中,商业银行已然成为重要的组成部分。商业银行如何在利率市场化的环境中实现长期稳定可观的资本收益,如何快速提升短期的利润水平,如何在业务发展中取得最优的收益和风险平衡,成为学术界关注的重点。金融与国民经济的运行息息相关,金融行业作为与国家经济紧密相关的行业,其动向受到国家和人民的高度关注。国家在制定的“十三五规划”中特别强调,2016年——2022年是我国经济发展的关键时期,如何在高速发展经济的同时平衡收入与支出,如何加速经济转型,进一步开放金融市场,实施“走出去”的发展战略,是接下来政府及企业需要努力的方向。金融行业的发展对中国经济有着很大的推动作用,怎样提高金融服务实体经济的效率是现在金融改革的关键,而商业银行绩效的提高无疑是提升金融服务效率的重要举措。传统银行绩效度量以财务指标为核心,在利率非市场化和以利差收入为主的时代起到积极的作用,一度引领了商业银行绩效评价的风潮,使得商业银行更加看重成本控制与盈利增长。然而在利率市场化和盈利多元化的新环境下,仅依靠财务指标已不能满足商业银行绩效的度量,如果只注重财务指标的考核绩效,会造成商业银行注重短期利益而忽视长期利益的局面。故本文采用平衡计分卡来评价商业银行绩效,用战略地图对平安银行进行指标构建,把平衡计分卡的四个维度结合起来综合评价,四个维度分别是:财务状况、客户价值、内部业务流程、学习创新与成长性。我国商业银行的绩效研究大多是用财务指标来进行评价,没有考虑到银行绩效评价的其他方面,其评价十分片面,本文使用的平衡积分卡则克服了传统方法的缺点,在结合多方面因素的综合考量后,采用层次分析法综合评价商业银行的绩效,更加全面的体现商业银行的动态面貌,为商业银行的绩效评价提供一个新的思路和方法。文章以平安银行为例,根据平安银行的特点,用平衡计分卡建立综合绩效评价体系,本文选用了平安银行近十年的数据进行分析,结合了层次分析得出了平安银行绩效的变化趋势,并尝试为绩效的变化提供合理的解释,以此对平安银行未来的战略发展提出建议,为其他商业银行绩效评价提供实践指导。
[Abstract]:1978 was the first year of China's reform and opening up. Since then, China has gradually opened the capital market, foreign banks began to enter the Chinese market, which brought great pressure to domestic commercial banks, thus, the competition between commercial banks intensified. The commercial banks in our country have made progress in the competition. In the capital market nowadays, the commercial banks have become an important part. How to realize the long-term stable and considerable capital gains in the interest rate marketization environment, how to raise the short-term profit level quickly, how to obtain the best profit and risk balance in the business development has become the focus of the academic circles. Finance is closely related to the operation of national economy. As an industry closely related to national economy, the trend of financial industry is highly concerned by the state and people. In the 13th Five-Year Plan formulated by the State, it was particularly stressed that 2016-2022 is a critical period for China's economic development. How to balance income and expenditure while developing economy at a high speed, how to accelerate economic transformation, and how to further open up the financial market, Implementation of "going out" development strategy, is the next government and enterprises need to work hard. The development of financial industry plays a very important role in the development of Chinese economy. How to improve the efficiency of financial service real economy is the key to the present financial reform, and the improvement of commercial bank performance is undoubtedly an important measure to improve the efficiency of financial services. The traditional bank performance measurement takes the financial index as the core, plays a positive role in the age of interest rate non-marketization and the interest rate difference income, and once led the trend of commercial bank performance evaluation. It makes commercial banks pay more attention to cost control and profit growth. However, in the new environment of interest rate marketization and profit diversification, only relying on financial indicators can not meet the performance measurement of commercial banks, if only pay attention to the performance evaluation of financial indicators, Will cause the commercial bank to pay attention to the short-term benefit but neglects the long-term interest situation. Therefore, this paper uses balanced Scorecard to evaluate the performance of commercial banks, constructs the index of Ping an Bank with strategic map, and synthetically evaluates the four dimensions of balanced Scorecard. The four dimensions are: financial status, customer value. Internal business process, learning innovation and growth. Most of the research on the performance of commercial banks in our country is based on financial indicators, without considering other aspects of bank performance evaluation, its evaluation is very one-sided. The balanced integral card used in this paper overcomes the shortcomings of traditional methods. In combination with the comprehensive consideration of many factors, AHP is used to comprehensively evaluate the performance of commercial banks, more comprehensively reflect the dynamic appearance of commercial banks, and provide a new way of thinking and method for performance evaluation of commercial banks. Taking Ping an Bank as an example, according to the characteristics of Ping an Bank and using balanced Scorecard to establish a comprehensive performance evaluation system, this paper selects the data of Ping an Bank in the past ten years to analyze. Combined with the analytic hierarchy process, the change trend of ping an bank's performance is obtained, and it tries to provide reasonable explanation for the change of performance, so as to provide suggestions for the future strategic development of ping an bank and provide practical guidance for the performance evaluation of other commercial banks
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.3;F830.42

【参考文献】