基于平衡计分卡的商业银行战略绩效评价研究

发布时间：2018-06-10 09:22

本文选题：平衡计分卡 + 商业银行　；参考：《浙江师范大学》2012年硕士论文

【摘要】：随着经济全球化进程日益加快和国内金融体制改革不断深化,国内银行业经营环境发生重大变革,银行之间的竞争异常激烈。面对新的挑战与发展机遇,各商业银行需要结合自身的实际发展情况,制定一套与银行发展战略相结合的绩效评价体系。然而,以财务为主的传统评价体系过分重视银行的短期盈利能力指标,忽视了对银行可持续发展,诸如内部流程、客户关系、人力资本等重要的非财务因素的考察,已无法适应环境变化和银行管理变革的要求。而且商业银行现有的绩效评价缺乏战略导向,绩效评价与战略管理相脱节,难以有效引导银行战略的执行。因此,如何构建一套与商业银行战略目标紧密结合的科学合理的绩效评价体系,是本文研究的重点。本文在国内外商业银行绩效评价理论研究的基础上,结合我国商业银行绩效评价存在的问题,试图构建基于平衡计分卡的商业银行战略绩效评价体系。首先回顾了国内外商业银行绩效评价的研究成果,明确提出商业银行战略绩效评价的内涵,详细阐述商业银行战略绩效评价相关理论,并对平衡计分卡相关理论进行梳理；在此基础上,针对商业银行的经营特征及商业银行绩效评价现状,对平衡计分卡在商业银行战略绩效评价中适用性进行分析,并进一步提出构建商业银行战略绩效平衡计分卡的实施步骤；其次,研究了构建商业银行平衡计分卡战略绩效评价体系的实现路径,即从财务、客户价值主张、内部流程和学习与成长四个层面分析商业银行战略要素及其内在因果关系,建立了商业银行战略地图；然后,结合绘制的战略地图,运用平衡计分卡理论构建商业银行战略绩效评价指标体系,并选取德尔菲法和层次分析法确定指标体系中各指标的权重,选取模糊综合评价法进行综合评价；最后,以CZ银行为例进行实证研究。将建立的商业银行战略绩效评价指标体系具体应用于CZ银行,结果表明,基于平衡计分卡的商业银行战略绩效评价指标体系具有较强的可操作性,层次分析法和模糊综合相结合对CZ银行战略绩效得出较合理的评价,从而为其它商业银行战略绩效评价提供指导。
[Abstract]:With the accelerating process of economic globalization and the deepening of domestic financial system reform, the domestic banking business environment has undergone major changes, and the competition between banks is extremely fierce. In the face of new challenges and development opportunities, each commercial bank needs to develop a performance evaluation system combined with its development strategy in the light of its own actual development situation. However, the traditional evaluation system based on finance pays too much attention to the short-term profitability index of the bank, neglecting the investigation of the important non-financial factors such as internal process, customer relationship, human capital and so on, for the sustainable development of the bank, such as internal process, customer relationship, human capital and so on. Can no longer adapt to environmental changes and changes in bank management requirements. Moreover, the current performance evaluation of commercial banks lacks strategic orientation, and the performance evaluation is out of touch with strategic management, so it is difficult to effectively guide the implementation of bank strategy. Therefore, how to build a set of scientific and reasonable performance evaluation system, which is closely combined with the strategic objectives of commercial banks, is the focus of this paper. This paper attempts to construct a strategic performance evaluation system of commercial banks based on balanced scorecard in view of the problems existing in the performance evaluation of commercial banks in China. First of all, it reviews the research results of performance evaluation of commercial banks at home and abroad, puts forward the connotation of strategic performance evaluation of commercial banks, elaborates the relevant theories of strategic performance evaluation of commercial banks, and combs the relevant theories of balanced Scorecard. On this basis, according to the management characteristics of commercial banks and the current situation of performance evaluation of commercial banks, the applicability of balanced Scorecard in the strategic performance evaluation of commercial banks is analyzed. And further put forward the implementation steps of constructing the commercial bank strategic performance balanced Scorecard. Secondly, it studies the realization path of constructing the commercial bank balanced Scorecard strategic performance evaluation system, that is, from the view of finance, customer value. Internal process and learning and growth four levels analysis of commercial bank strategic elements and their internal causal relationship, established a strategic map of commercial banks; then, combined with the strategic map, Using the balanced scorecard theory to construct the strategic performance evaluation index system of commercial banks, and select Delphi method and analytic hierarchy process to determine the weight of each index system, select fuzzy comprehensive evaluation method for comprehensive evaluation; finally, Take CZ bank as an example to carry on the empirical research. The established index system of strategic performance evaluation of commercial banks is applied to CZ bank. The results show that the index system of strategic performance evaluation of commercial banks based on balanced scorecard has strong maneuverability. The combination of AHP and fuzzy synthesis gives a reasonable evaluation of CZ bank's strategic performance, thus providing guidance for other commercial banks' strategic performance evaluation.
【学位授予单位】：浙江师范大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F272.92;F832.33

【引证文献】