我国政策性银行绩效评价指标体系的构建

发布时间：2018-04-01 00:02

本文选题：政策性银行　切入点：绩效评价　出处：《辽宁大学》2012年硕士论文

【摘要】：自1994年我国成立三家政策性银行以来，随着其在支持国家重点建设，促进对外贸易和扶植农业发展等方面发挥作用的不断深入，对政策性银行绩效评价的要求也随之增高。为实现政府社会经济政策意图，充当政府发展、调节和管理宏观经济的工具，亟需建立一套科学完整，切合实际的政策性银行绩效评价体系，来对其进行有效的监督管理，加强内部核算，以促进社会效益与经济效益的和谐发展。本文从绩效评价的视角探讨了我国政策性银行的绩效评价指标体系的构建问题，在对我国政策性银行绩效评价特殊性进行研究的基础上，结合实际，选取平衡计分卡这一绩效评价工具，力求设计一套具有针对性、合理性、可操作性的政策性银行绩效评价指标体系。本文除了绪论部分，在结构和内容上主要分为四个部分：第一部分：首先采用比较分析的研究方法，对政策性银行与商业性银行在经营目标、原则、范围、对象等方面进行比较，体现政策性银行的特殊性。然后，对政策性银行绩效评价指标体系的设计原则、我国的绩效评价现状及存在问题、平衡计分卡的原理进行概述，为接下来的讨论奠定理论基础。第二部分：为本文的重点，根据平衡计分卡的设计流程，，针对五个不同维度（即政策实现度、财务、客户、内部流程、学习与成长）进行战略目标的分解与展开，并确定其关键成功要素，随后就分解的关键成功要素逐一设计绩效评价指标并予以解释，最后对指标权重的设置方法进行简单介绍，进而构建一套财务与非财务、定性与定量相结合的政策性银行绩效评价指标体系。第三部分：为政策性银行绩效评价体系的保障机制研究。通过对政策性银行立法和监督的论述，进一步完善政策性银行的绩效评价指标体系的外部保障体系，使其整体有专门的法律作为规范、评价工具相对科学合理、监督管理部门专门化以及执行人员专业化。第四部分：为文章的结束部分，即对全文的论述做以总结并提出相关建议。
[Abstract]:Since the establishment of three policy banks in our country in 1994, with the deepening of their role in supporting national key construction, promoting foreign trade and fostering agricultural development, In order to realize the social and economic policy intention of the government and act as a tool for the government to develop, regulate and manage the macro economy, it is urgent to establish a set of scientific integrity. The practical performance evaluation system of policy banks is used to supervise and manage it effectively and to strengthen internal accounting so as to promote the harmonious development of social and economic benefits. This paper discusses the construction of performance evaluation index system of policy banks in China from the perspective of performance evaluation. On the basis of the research on the particularity of performance evaluation of policy banks in China, combined with the actual situation, This paper chooses the balanced Scorecard as a performance evaluation tool, and tries to design a set of performance evaluation index system of policy banks with pertinence, rationality and maneuverability. In addition to the introduction part, this paper is mainly divided into four parts in structure and content. The first part: firstly, by using the comparative analysis method, the author compares policy banks with commercial banks in the aspects of business objectives, principles, scope, objects, and so on, so as to reflect the particularity of policy banks. This paper summarizes the design principles of the performance evaluation index system of policy banks, the present situation and existing problems of performance evaluation in China, and the principle of balanced scorecard, which lays a theoretical foundation for the following discussion. The second part: according to the design process of the balanced Scorecard, the strategic objectives of the five different dimensions (i.e., policy realization, finance, customer, internal process, learning and growth) are decomposed and unfolded. The key success factors are determined, then the key success factors of decomposition are designed one by one and explained. Finally, the setting method of index weight is introduced briefly, and then a set of financial and non-financial factors are constructed. Qualitative and quantitative performance evaluation index system of policy banks. The third part: for the policy bank performance appraisal system safeguard mechanism research. Through to the policy bank legislation and the supervision elaboration, further consummates the policy bank performance appraisal index system external safeguard system, So that the whole has a special law as a norm, evaluation tools are relatively scientific and reasonable, supervision and management specialized and professional executive. The fourth part is the conclusion of the article, that is to sum up the full text and put forward some suggestions.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.3

【引证文献】