平衡计分卡在J银行绩效评价中的应用研究

发布时间：2018-04-16 02:16

本文选题：商业银行 + 绩效评价　；参考：《华南理工大学》2015年硕士论文

【摘要】：在我国金融体制改革纵横深入、对金融机构的限制逐渐放宽、金融业开放程度不断提高的背景下,我国商业银行不但要面对国内日趋激烈的同业竞争,还要应对来自外资银行的强势竞争。如何在新的规则和挑战下更好的抓住机遇,寻求发展,不仅需要商业银行不断提升其产品和服务的质量,同时在客观上要求商业银行建立一套科学合理、切实有效的绩效评价体系,从而提高对市场的敏锐程度,打造健康的机体,创造良好的业绩。目前我国商业银行的绩效评价体系存在着缺乏战略目标、缺乏核心指标、忽视资本成本、轻视非财务指标等诸多问题,如何构建有效的商业银行绩效评价体系就成为中国金融业的重要课题。基于以上背景,本论文以J银行为研究对象,分析J银行的绩效评价管理,应用平衡计分卡完善了J银行的绩效评价指标体系,为J银行绩效评价的改进工作提供简介和参考。本文首先总结国内外传统的绩效评价方法,通过对比分析说明了平衡计分卡的优越性。接着介绍J银行目前的绩效评价管理状况,分析现有评价体系存在的问题,并在此基础上,剖析以平衡计分卡完善J银行绩效评价体系的必要性和可行性。而后,以国内外已有研究为基础,结合J银行绩效评价的具体情况,完善J银行绩效评价指标,并运用AHP层次分析法确定各评价指标的权重,建立J银行基于平衡计分卡的绩效评价体系。之后,将第三章所构建的体系应用至J银行实际绩效评价中,以有效的验证本文所建立的基于BSC的绩效评价指标体系。最后,通过总结本文的研究结论,对应用平衡计分卡进行绩效评价时存在的问题进行总结,并提出相应改进建议。
[Abstract]:With the deepening of the financial system reform, the relaxation of the restrictions on financial institutions and the increasing openness of the financial industry, the commercial banks of our country not only have to face the increasingly fierce domestic competition among the same industry.It also has to deal with strong competition from foreign banks.How to better seize the opportunity and seek development under the new rules and challenges not only need commercial banks to improve the quality of their products and services, but also objectively require commercial banks to establish a set of scientific and reasonable.Effective performance evaluation system to improve the sensitivity to the market, to create a healthy body, to create good performance.At present, there are many problems in the performance evaluation system of commercial banks in China, such as the lack of strategic objectives, the lack of core indicators, the neglect of capital costs, the neglect of non-financial indicators, and so on.How to build an effective performance evaluation system of commercial banks has become an important issue in China's financial industry.Based on the above background, this paper takes J Bank as the research object, analyzes J Bank's performance evaluation management, applies balanced Scorecard to perfect J Bank's performance evaluation index system, and provides a brief introduction and reference for J Bank's performance evaluation.Firstly, this paper summarizes the traditional performance evaluation methods at home and abroad, and explains the advantages of balanced scorecard through comparative analysis.Then it introduces the current performance evaluation management situation of J Bank, analyzes the existing problems in the existing evaluation system, and on this basis, analyzes the necessity and feasibility of improving J Bank performance evaluation system with balanced Scorecard.Then, based on the existing research at home and abroad, combined with the specific situation of J bank performance evaluation, improve J bank performance evaluation index, and use AHP analytic hierarchy process to determine the weight of each evaluation index.Establish J bank performance evaluation system based on balanced scorecard.Then, the third chapter of the system is applied to J bank performance evaluation, in order to effectively verify the establishment of this paper based on the performance evaluation index system of BSC.Finally, by summing up the research conclusions of this paper, this paper summarizes the problems existing in the application of balanced scorecard in performance evaluation, and puts forward corresponding suggestions for improvement.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.92;F832.3

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