我国信用担保公司绩效评价指标体系研究

发布时间：2018-04-01 16:49

本文选题：信用担保公司　切入点：平衡计分卡　出处：《安徽财经大学》2012年硕士论文

【摘要】：近年来,随着市场经济的发展,我国信用担保业发展迅速。信用担保作为一项特殊的金融制度安排,引导社会资源配置并保障资金融通,在缓解中小企业“融资难”、改善企业融资环境中发挥着不可或缺的作用。然而,我国信用担保公司不可避免的面临着风险与竞争加剧的双重挑战,在经营管理水平、服务质量上与国际先进国家相比还相距甚远。在此背景下,构建一套科学、合理、全面的信用担保公司绩效评价体系尤为重要,本文以信用担保理论、绩效管理理论为基础,利用平衡计分卡从战略管理目标出发,从客户、内部流程、学习发展及财务等方面构建了一套多维度的我国信用担保公司绩效评价指标体系,不仅对丰富与拓展绩效管理的适用领域具有一定的理论价值,且对促进信用担保公司的可持续发展具有重要的现实意义。首先,本文阐述了信用担保公司绩效评价的研究背景和意义,综述了国内外的主要文献研究,介绍了本文的研究思路和方法以及可能的创新和不足之处。其次,叙述了信用担保公司从事的主要业务,通过深入分析我国信用担保公司的发展状况和发展中存在的问题,提出了信用担保公司绩效评价的必要性；结合国外绩效评价发展过程中较为盛行的几种理论思想,对目前主要的绩效评价方法进行详细述评的基础上,选取了本文进行绩效评价的方法。再次,按照指标体系构建的思路与原则,借助BSC的财务、客户、内部流程及学习成长四个维度设计信用担保公司的绩效评价指标体系,在参考现有文献研究和问卷调查的基础之上,设置了20个分项指标,利用层次分析法合理确定各指标权重,通过无量纲化、构建隶属度函数进行模糊综合评价；最后,利用所构建的绩效评价体系对蚌埠与宣城两地的若干家信用担保公司进行实证,得出结论：本文所构建的信用担保公司BSC绩效评价指标体系较为合理、科学,能够较好的反应两地担保公司的实际情况；并在此基础上,提出提升信用担保公司绩效的政策建议。
[Abstract]:In recent years, with the development of market economy, the development of China's credit guarantee industry rapidly. The credit guarantee as a special arrangements for the financial system, to guide the allocation of social resources and guarantee financing, to alleviate the financing difficulty in small and medium enterprises, plays an indispensable role in improving the financing environment. However, China's Credit Guarantee Corporation inevitable facing risks and competition of the dual challenge in the management level, service quality and the international advanced countries still far apart. In this context, construct a set of scientific, reasonable, comprehensive Credit Guarantee Corporation performance evaluation system is particularly important, based on the theory of credit guarantee, performance management theory, using the Balanced Scorecard starting from the goal of strategic management from the customer, internal processes, learning and development of financial and other aspects of the construction of China "s Credit Guarantee Corporation performance of a multi dimension Performance evaluation index system, not only has a certain theoretical value for enriching and expanding the field of application of performance management, and has important practical significance to promote the sustainable development of the Credit Guarantee Corporation. Firstly, this paper expounds the Credit Guarantee Corporation performance evaluation of the research background and significance, the main literature review at home and abroad, introduces the ideas and methods of this study and the possible innovation and deficiencies. Secondly, the Credit Guarantee Corporation mainly engaged in the business, through in-depth analysis of the existing situation and development of China's Credit Guarantee Corporation in the problem, put forward the necessity of Credit Guarantee Corporation performance evaluation theory; several more popular with foreign performance evaluation in the process of development, based on the detailed review the main performance evaluation methods, methods of the performance evaluation. Again, according to the ideas and principles of the construction of the index system, with the help of BSC financial, customer, internal process and learning and growth in four dimensions design Credit Guarantee Corporation performance evaluation index system, on the basis of reference to the existing literature research and questionnaire survey, set up 20 sub indicators, using AHP to determine the index weight is reasonable. Through the dimensionless, to construct the membership function for fuzzy comprehensive evaluation; finally, the performance evaluation system of the Bengbu and Xuancheng several Credit Guarantee Corporation to conduct the empirical study, we concluded that: the performance evaluation index system of Credit Guarantee Corporation BSC constructed in this paper is more reasonable and scientific, can reflect the actual situation of the two Guarantee Corporation; and on this basis, put forward to improve the performance of Credit Guarantee Corporation policy recommendations.

【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.4

【参考文献】