中国政策性金融机构绩效评价体系研究

发布时间：2018-05-26 19:48

本文选题：政策性金融机构 + 绩效评价　；参考：《辽宁大学》2017年博士论文

【摘要】：十八届五中全会指出,中国需要发展更高层次的开放型经济,积极参与全球经济治理和公共产品供给,提高我国在全球经济治理中的制度性话语权。政策性金融作为我国公共产品供给的助推器,填充了商业融资与财政支出的“中间地带”,弥补了政府与市场之间的空白,有助于提高现阶段金融服务于实体经济的耦合度和实现新常态下经济结构调整的优化转型。李克强总理在2015年的政府报告中也再次强调发挥好政策性金融在增加公共产品供给的导向作用。政策性金融机构作为商业性金融机构的重要和有益的补充,对于支持国家经济建设、社会事业发展和实现国民经济的稳步增长发挥着不可替代的作用。目前,我国政策性金融正面临着改革的“窗口期”,对其政策目标实现度的衡量便成为社会各界所关注的焦点。其所属机构的综合绩效评价也恰恰成为该政策目标实现度的最直接体现。政策性金融机构的绩效评价是指以政策性金融制度宗旨和业务性质为依据,按照一定的标准或指标,采用定量和定性相结合的方法,对所属机构经营目标的实现度进行综合的评价管理,实现其内部运行的有序动态调整,促进政策性经营效率和效能的提高,保证政策性经营活动的有效开展,优化社会公共资源的合理性配置,以此来确保国家政策意图的完成。显然,如何构建科学合理的政策性金融机构绩效评价体系成为目前最亟需解决的首要问题,若该问题能够得到妥当的解决,将进一步促进其政策性职能的发挥和目标的实现,为有效的评价我国政策性金融可持续发展能力提供重要的理论和现实依据。同时,也进一步丰富了我国金融发展理论,使我国金融发展体系更加健全,从而促进我国金融发展水平迈向一个新的台阶。基于此背景下,本文以三个系统(经济、社会和生态)和两个维度(经营绩效和公共绩效)为其绩效评价基准框架,通过定量和定性相结合的方法来构建一套适合我国政策性金融机构可持续发展的绩效评价体系,并通过该体系对其政策性金融机构的综合经营状况进行科学而有效的绩效评价,以此来提高其政策目标的实现度,实现政策性金融服务实体经济能力的提升。第一章是绪论部分。主要介绍了研究的背景、意义及国内外研究动态,并以此为基础提出本文所要展开的研究问题。进一步从研究思路、方法、主要内容、结构框架等方面对其研究问题做一个总体的安排规划,并阐述了本文的创新以及存在的不足之处。第二章是政策性金融机构绩效评价的范畴及理论基础部分。主要介绍政策性金融机构和绩效评价的相关概念范畴,并以此来界定政策性金融机构绩效评价内涵及相关的特点。进一步通过对相关理论的梳理与总结,分别从市场失灵与国家干预、准公共产品、委托代理、公共选择、管理控制系统、政策评估等角度奠定了本文研究的理论基础。第三章是我国政策性金融机构绩效评价的现状及问题分析部分。基于对我国政策性金融机构(3家政策性银行和1家政策性保险公司)的总体概况回顾和经营绩效分析,对该机构绩效评价的现状及存在的相关问题进行了进一步阐述,并针对存在的问题作以具体的成因分析。第四章是政策性金融机构绩效评价指标体系的构建部分。主要以三个系统(经济、社会和生态)和两个维度(经营绩效和公共绩效)为基准框架进行具体的指标体系构建,通过基本理论、已有研究和国际借鉴对政策性金融机构绩效评价指标进行初步的预选。历经两轮专家调查意见的反馈结果,结合专家建议和变异系数检验对其初选指标进行了严格的筛选,并进行了相应的删除、修改和添加等,最终确定了修正后的绩效评价指标体系。同时,对绩效评价指标体系的构建和评价标准也作了进一步的说明。第五章是政策性金融机构绩效评价指标体系的权重设计部分。在第四章已确定的修正后政策性金融机构绩效评价指标体系的基础上,进一步采用层次分析法对其评价指标的权重进行相应设置,以此来完善该绩效评价指标体系。并对专家咨询的意见进行可靠性检验,以保证专家给出判断的权威性和一致性。第六章是政策性金融机构绩效评价指标体系的应用部分。在第五章已确定的政策性金融机构绩效评价指标体系权重设计完成的基础上,进一步采用模糊综合评判法对中国农业发展银行的L省级分行和H省级分行两家政策性金融机构进行综合的绩效评价,并对其实证结果作以具体的比较分析。第七章是研究结论与启示部分。通过对前文政策性金融机构绩效评价指标的构建、权重设计和应用得出相应结论进行了汇总,进一步给出相应的政策建议,并基于文中存在的研究不足指出未来继续努力创作的方向。本文的创新之处主要体现以下几个方面:第一,纵观国内外文献梳理与回顾,不难发现有关专门系统地研究政策性金融机构绩效评价问题的成果是较为鲜见的,本文尝试弥补这个空白,基于已有的绩效评价分析理论框架,从三个系统(经济、社会和生态)和两个维度(经营绩效和公共绩效)来构建我国政策性金融机构绩效评价体系。第二,本文通过两轮专家调查意见的反馈结果,采用专家建议和变异系数检验相结合的方法对其初选政策性金融机构绩效评价指标进行了相应的修正,最终确定出了较为科学合理的绩效评价指标体系,使其更具有信服力和权威性。第三,基于已确定的政策性金融机构绩效评价指标体系,进一步通过层次分析法对其进行了权重设计,并在此基础上,采用模糊评判法对绩效评价体系的应用进行了相应的实证检验,以此来论证所构建绩效评价体系的合理性和科学性所在。
[Abstract]:In the fifth Plenary Session of the 18th CPC Central Committee, it was pointed out that China needs to develop a higher level of open economy, actively participate in global economic governance and supply of public products, and improve the institutional discourse power of our country in the global economic governance. As the booster of the supply of public goods in China, policy finance fills the middle zone of commercial financing and fiscal expenditure. "It makes up for the gap between the government and the market, and helps to improve the current financial services in the real economy and the realization of the restructuring of the economic structure under the new normal. In the 2015 government report, Premier Li Keqiang again emphasized the role of policy oriented finance in increasing the supply of public goods. As an important and beneficial supplement to the commercial financial institutions, financial institutions play an irreplaceable role in supporting national economic construction, social undertakings and the steady growth of the national economy. At present, China's policy finance is facing the "window period" of the reform, and the measurement of its policy goals has become a society. The comprehensive performance evaluation of its affiliated institutions is the most direct embodiment of the realization of the policy goal. The performance evaluation of the policy based financial institutions refers to the method of combining the quantitative and qualitative methods based on the purpose and business nature of the policy based financial system and according to a certain standard or index. A comprehensive evaluation and management of the realization of the management goal is carried out to realize the orderly and dynamic adjustment of its internal operation, promote the efficiency and efficiency of the policy management, ensure the effective development of the policy management activities, and optimize the rational allocation of social public resources so as to ensure the completion of the policy intention of the country. The performance evaluation system of the policy oriented financial institutions has become the most urgent problem to be solved at present. If the problem can be solved properly, it will further promote the implementation of its policy function and the realization of its objectives, and provide an important theoretical and practical basis for the effective evaluation of the sustainable development of policy based Finance in China. Further enriches our country's financial development theory, makes our country's financial development system more sound, and thus promotes our financial development level to a new step. Based on this background, this paper is based on three systems (economic, social and ecological) and two dimensions (operating performance and public performance) as the benchmark framework for its performance evaluation, through quantitative and quantitative analysis. The method of qualitative combination is used to construct a set of performance evaluation system suitable for the sustainable development of China's policy financial institutions. Through this system, a scientific and effective performance evaluation is carried out to the comprehensive management of its policy financial institutions, in order to improve the realization of its policy objectives and realize the economic energy of the policy oriented financial services. The first chapter is the introduction. It mainly introduces the background, significance and research trends at home and abroad. On the basis of this, it puts forward the research problems to be carried out in this paper, and makes a general arrangement for the research problems from the research ideas, methods, main content, structure framework and so on, and expounds the creation of this article. The second chapter is the category and the theoretical basis of the performance evaluation of the policy financial institutions. It mainly introduces the concept and category of the policy financial institutions and performance evaluation, and defines the connotation and the related characteristics of the performance evaluation of the policy based financial institutions. In the third chapter, the third chapter is the present situation and the analysis part of the performance evaluation of China's policy based financial institutions. Based on the policy based financial institutions in China (3 policy banks) The general overview and management performance analysis of 1 policy insurance companies are reviewed and the existing problems in the performance evaluation of the institution are further elaborated, and the specific causes are analyzed in view of the existing problems. The fourth chapter is the construction part of the performance evaluation index system of the policy financial institutions. The main part is three departments. The system (economic, social and ecological) and two dimensions (operating performance and public performance) are constructed as the benchmark framework. Through the basic theory, the preliminary selection of the performance evaluation indexes of the policy based financial institutions has been carried out by the previous research and international reference. The feedback results of the two rounds of expert opinion and the expert advice and the recommendations are combined. The coefficient of variation coefficient is strictly screened, and the corresponding deletion, modification and addition are carried out. Finally, the revised performance evaluation index system is determined. At the same time, the construction and evaluation criteria of the performance evaluation index system are further explained. The fifth chapter is the performance evaluation index of the policy financial institutions. The weight design part of the system. On the basis of the revised performance evaluation index system of the revised policy financial institutions in the fourth chapter, the weight of the evaluation index is set up by the analytic hierarchy process, so as to perfect the performance evaluation index system. The sixth chapter is the application part of the performance evaluation index system of the policy financial institutions. On the basis of the completion of the weight design of the performance evaluation index system of the fifth chapter of the policy financial institutions, the L provincial branch and H province of the China Agricultural Development Bank are further adopted. The performance evaluation of two policy financial institutions of the level branch is carried out comprehensively, and the results of the evidence are compared. The seventh chapter is the conclusion and the inspiration part. Through the construction of the performance evaluation index of the previous policy financial institutions, the weight design and the application of the corresponding conclusions are summed up, and the corresponding policies are given. The suggestions are based on the lack of research in the paper and point out the direction of the future work. The innovation of this article mainly embodies the following aspects: first, it is not difficult to find out that the results of the research on the performance evaluation of policy based financial institutions are relatively rare. Try to make up for this gap, based on the existing theoretical framework of performance evaluation and analysis, from three systems (economic, social and ecological) and two dimensions (operating performance and public performance) to construct the performance evaluation system of China's policy based financial institutions. Second, through the feedback results of two rounds of expert opinion, the paper uses expert advice and variation coefficient. The method of inspection is combined to correct the performance evaluation index of its primary policy financial institutions. Finally, a more scientific and reasonable performance evaluation index system is established to make it more convincing and authoritative. Third, based on the established performance evaluation index system of the policy based financial institutions, it is further analyzed by the analytic hierarchy process. On the basis of this, the application of the fuzzy evaluation method to the performance evaluation system is empirically tested, in order to demonstrate the rationality and the scientific nature of the performance evaluation system.
【学位授予单位】：辽宁大学
【学位级别】：博士
【学位授予年份】：2017
【分类号】：F832.31;F830.42

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