平衡计分卡在我国商业银行绩效评价体系中的应用研究

发布时间：2018-05-09 10:28

本文选题：平衡计分卡 + 商业银行　；参考：《西南财经大学》2012年硕士论文

【摘要】：随着我国加入世界贸易组织,我国政府在金融领域的承诺逐步履行,国内金融市场的开放程度不断加大,更多的外资银行抢占中国金融市场,同业竞争日趋激烈,国内商业银行面临着前所未有的挑战。为此,我国商业银行应该完善其经营管理体制,提高其经营管理水平,从而增强其核心竞争力。在银行的管理中,绩效评价是不可或缺的一环,但是我国商业银行的绩效评价体系存在很多缺陷,注重传统的财务指标,轻视了促成财务成功的驱动因素,如：顾客、学习、内部流程等。平衡计分卡很好的弥补了传统财务指标的缺陷,它不仅可以帮助银行明确其战略目标,还有助于引导和保持银行的日常经营活动同战略目标的一致性。平衡计分卡同时兼顾了财务与非财务因素,反映了银行长期利益与短期利益的统一,全面实现了银行整体绩效的评价。因此,建立我国商业银行绩效评价的平衡计分卡体系不仅可以弥补以往绩效评价存在的缺陷,提高绩效管理的质量,我们更可以将平衡计分卡的思想渗透到银行整个的经营管理中,促使和保证其全面系统、长远地审视内外部环境,完善相关制度,持久稳定地保持其竞争力和竞争优势。本文总体研究的思路是从理论到实践：首先,介绍了国内外有关平衡计分卡和商业银行绩效评价的相关理论及研究现状。首先分析了平衡计分卡模型的特点,四维度的内涵及维度间的因果关系,分析认为：平衡计分卡可以统筹银行整体战略与各具体战略目标,真正做到了财务与非财务、内部与外部、长期与短期、领先与滞后四个方面的平衡；其次,本文在研读了现有金融机构所采用的绩效评价模型的基础上,根据不同的划分标准,对商业银行绩效评价方法进行分类,归纳出以财务指标为核心、基于不同评价主体、基于效率评价、基于平衡计分卡四种绩效评价方法；最后,对国内外有关平衡计分卡和商业银行绩效评价的研究现状进行了分析归纳,总结出3点研究现状中的不足。接着,基于以上两部分理论及国内外的研究现状。本文进一步分析研究了我国商业银行绩效评价体系普遍存在的问题：缺乏统一的绩效评价体系、绩效评价未落到实处,而是流于形式、绩效评价指标设置不全面,风险管理不够突出、与银行总体战略联系不紧密,注重结果管理、缺乏与绩效评价结果配套的激励奖惩措施五方面的问题；而造成评价体系这些问题的原因有产权结构的缺陷、信息不完全对称、干部管理体制存弊端、缺乏有效的公司治理结构。其次,鉴于我国商业银行绩效评价体系的缺陷,结合我国商业银行的特点和平衡计分卡理论,本文对原有平衡计分卡模型进行了拓展,在原有四维度上增加了风险管理维度,并根据拓展后的平衡计分卡模型构建了一套适用于现阶段我国商业银行绩效评价体系。在实施评价体系时,为了使评价指标具有可比性,采用标准差化方法对指标进行无量纲处理；在计算指标权重时,本文结合AHP和德尔菲相两种方法,借助AHP量表的9个标度设计出AHP专家调查问卷表,完善了德尔菲法专家调查问卷表,并针对银行各部门经理级支行行长等中层管理者及以上职位的银行工作人员发放AHP调查问卷,根据问卷调查收集到的数据并采用方根法计算出指标权重；为了得到商业银行最终的整体绩效分数,本文采用简单线性加权平均法来对各指标进行综合。随后,用案例具体演绎商业银行绩效评价体系的构建和绩效评价过程,以验证文中所采用的评价方法和评价体系的可行性和有效性。最后,本文总结了所做的主要工作：1)拓展了原有平衡计分卡的维度,并用于商业银行绩效评价体系的构建。本文根据我国商业银行的战略目标特点,将原有平衡计分卡的维度拓展为五个维度,在原有维度上增加了风险管理维度,并据此构建了一套商业银行绩效评价体系。2)充实了Z银行原有的绩效评价体系。本文根据我国商业自身的特点和Z银行所处的现实环境,对Z银行以前所设计的平衡计分卡体系做了一些修改,具有一定的实践意义。3)完善了权重设定的专家问卷调查表,设计了基于AHP量表9个标度的AHP专家调查问卷表,并成功运用问卷表所收集的数据,通过科学的计算方法得到了比较合理的指标权重。4)将构建的商业银行绩效评价体系应用于实践。本文将所构建的平衡体系运用到Z银行的绩效评价中去,而且还证明了平衡计分卡能够把银行的战略目标同绩效评价两者联系起来,也在一定程度上证明了本文所构建的平衡计分卡体系的可行性和有效性。但是由于各方面的限制条件,本文还存在一些不足：1)在进行综合绩效评价时,假设各个评价指标成线性关系,这无法得到理论的支撑。2)在对Z银行进行绩效评价时,所选取的指标无量纲方法在很大程度上受到样本数量的影响,样本量越大,其评价结果就越准确,但是由于数据的难得性和出于对银行内部资料的保密,本文可获得的样本数量有限,因此会影响各个指标的评分,进而影响最终评价结果。3)平衡计分卡体系的应用和实施是一个长时间的、牵涉面广的、前后耗时长的、需要有人力、资金和科技为支持保障的系统工程,本文未能将该系统在商业银行内部进行应用。接着,基于以上主要工作、存在的不足及对Z银行评价结果的分析,本文对我国商业银行实际运用平衡计分卡提出以下几点建议：1)适当拓展和充实传统平衡计分卡理论,使其更加合理适用；2)平衡计分卡要与科学合理的方法结合使用,才能发挥其功效；3)从“软件”(组织结构)到“硬件”(银行人员)都要做好充分准备,为平衡计分卡营造良好的实施环境；4)实施过程要循序渐进,切勿一蹴而就；5)培养平衡计分卡专业人才队伍,为平衡计分卡效益的发挥作保障。本文的主要创新在于：1)在前人的研究基础上,将传统平衡计分卡四维度拓展为五维度,应用到现代商业银行绩效评价体系的构建中。商业银行本身就是一个风险的集合,从以往的金融危机及金融市场的动荡性来看,风险管理应该是商业银行现在乃至今后经营管理的重点和核心。虽然风险管理可以纳入到内部流程维度,但是为了突出它的战略重要性,也便于管理者的管理评估,本文将风险维度单独作为一个维度,这样就将传统平衡计分卡扩展为财务、客户、学习与成长、内部流程、风险管理五个维度,构建了一套商业银行平衡计分卡评价体系。2)在确定权重时,设计了基于AHP量表9个标度的AHP专家调查问卷表,并成功运用问卷表所收集的数据,通过科学的计算方法得到了比较合理的指标权重。3)设计出了基于平衡计分卡的调查问卷,并涉及到风险层面,成功发放问卷收集到数据；根据数据的描述性统计结果,再结合专家学者对评价指标的选取结果得出绩效评价关键指标。
[Abstract]:With China ' s accession to the World Trade Organization , our government ' s commitment in the field of finance has been gradually fulfilled , the opening of domestic financial markets is increasing , more foreign banks are seizing the Chinese financial markets , and the domestic commercial banks face unprecedented challenges . To this end , China ' s commercial banks should improve their management system and improve their management level , thereby enhancing their core competitiveness .

In the management of banks , the performance evaluation is an indispensable ring , but the performance evaluation system of commercial banks in China has many defects , pays attention to the traditional financial indicators , and makes up the driving factors of financial success , such as customer , study , internal flow , etc . The balanced scorecard can not only make up for the defects of past performance evaluation and improve the quality of performance management . Therefore , the balanced scorecard system can not only make up for the whole system of the bank , improve the relevant system in the long run , and maintain its competitiveness and competitive advantage in a long - term .

The general idea of this paper is from theory to practice :

Firstly , this paper introduces the relevant theories and research situation of BSC and commercial banks ' performance evaluation at home and abroad . Firstly , it analyzes the characteristics of balance scorecard model , the connotation of four dimensions and the causal relationship among dimensions , and analyses the balance between financial and non - financial , internal and external , long - term and short - term , leading and lagging .
Secondly , on the basis of studying the performance evaluation model adopted by the existing financial institutions , the performance evaluation method of commercial banks is classified according to the different dividing criteria , and the four performance evaluation methods based on the balance scorecard are summarized based on the financial index as the core , based on the different evaluation subjects , based on the efficiency evaluation .
Finally , the present situation of the domestic and foreign research on BSC and the performance evaluation of commercial banks is analyzed and summarized , and the shortcomings in the current research situation are summarized .

Then , based on the above two parts theory and the research situation at home and abroad , this paper further analyzes the existing problems in the performance evaluation system of commercial banks in China : lack of uniform performance evaluation system , the performance evaluation is not true , the risk management is not comprehensive , the risk management is not outstanding , the overall strategy of the bank is not tight , the result management is emphasized , and the lack of incentive rewards and punishment measures matched with the performance evaluation result are five aspects ;
The causes of these problems in the evaluation system are the defects of property rights structure , the incomplete information of the information , the shortcomings of the management system of the cadres , and the lack of effective corporate governance structure .

Secondly , in view of the defects of the performance evaluation system of commercial banks in China , the paper has expanded the original balance scorecard model in combination with the characteristics of China ' s commercial banks and the balanced scorecard theory .
On the basis of AHP and Delphi method , the AHP expert questionnaire form is designed based on the nine scales of AHP and Delphi , the questionnaire of expert questionnaire of Delphi method is perfected , and AHP questionnaire is distributed to the bank staff of middle managers and above positions , such as the governor of each department manager of the bank , and the weight of the index is calculated according to the data collected by the questionnaire .
In order to get the final overall performance score of commercial banks , this paper uses simple linear weighted average method to synthesize each index .

Then , the construction and performance evaluation process of the commercial bank ' s performance evaluation system is deduced by the case , so as to verify the feasibility and effectiveness of the evaluation method and the evaluation system adopted in the paper .

In the end , the paper summarizes the main work done : 1 ) expands the dimension of the original balance scorecard and is used in the construction of the performance evaluation system of commercial banks .
2 ) Balanced Scorecard must be combined with scientific and reasonable methods in order to exert its efficacy ;
3 ) Make full preparations from " software " ( organization structure ) to " hardware " ( bank personnel ) , and create a good implementation environment for balanced scorecard ;
4 ) The implementation process should be gradual and should not be achieved overnight ;
5 ) To develop a professional talent team of balanced scorecard to ensure the benefits of balanced scorecard .

The main innovation of this paper is : 1 ) Based on the previous research , the four dimensions of traditional balanced scorecard are expanded into five dimensions and applied to the construction of performance evaluation system of modern commercial banks .
According to the descriptive statistics of the data , the key indexes of the performance evaluation are obtained by combining the results of the expert scholar ' s selection of the evaluation index .

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F272.92;F832.33

【参考文献】