农村社区银行绩效评价的应用研究

发布时间：2018-06-30 17:42

本文选题：社区银行 + 转型　；参考：《安徽财经大学》2012年硕士论文

【摘要】：为了农村信用社的长足发展,我国农村信用社正处于转型期,由农村信用社向农村合作银行,以及农村社区银行改革的阶段中。因此,相对于发展中的农村信用社,停滞不前的绩效评估的方式就相对落后。而科学、合理的绩效评估方式是促进农村信用社健康发展的极其重要的前提。在转型的过程中存在着绩效评估体系的缺失,不足以对运动着的农村信用社提供及时、高效的评价。PEARLS指标体系是由世界信用社理事会(WOCCU)提出的权威的针对农村信用社的绩效评估体系。研究PEARLS指标体系在实际的应用性对于我国农村信用社绩效评估体系的建立有十分重要的意义。文章首先阐述了绩效评估体系的发展背景,并指出缺乏经营方面评价、反映情况不全面、存在定性指标、设计过于简单等问题,随后提出了更具有权威性、应用性更强的PEARLS指标体系,全面介绍了PEARLS指标体系的基本指标体系和核心指标体系,并搜集安徽桐城市农村合作银行2008年-2010年的数据,依据PEARLS指标体系的评价标准和评价公式,计算出相关结果,同时采用因子分析法,与CAMELS体系和现行央行监管指标比较,利用PEARLS指标体系指出我国农村信用社发展状况以及存在的障碍性因素,同时对PEARLS指标体系在我国实证中的实际情况做出相关修正,指出优势和不足。在实证结果中显示,该农合行在改革后的三年中,在资产保护能力、资产质量和满足资金流动性以及成长性等方面表现良好,该农合行有一个良好的发展态势,说明近年来农村信用社的改革取得了一定的成效。同时显示出PEARLS指标体系可以弥补现行绩效评估体系的不足,提供更为有效的绩效评估方式,给予内部管理者和外部监管共同使用。
[Abstract]:For the rapid development of rural credit cooperatives, China's rural credit cooperatives are in the transition period, from rural credit cooperatives to rural cooperative banks, as well as the reform of rural community banks. Therefore, relative to the developing rural credit cooperatives, stagnant performance evaluation is relatively backward. Scientific and reasonable performance evaluation is an extremely important prerequisite to promote the healthy development of rural credit cooperatives. In the process of transformation, there is a lack of performance evaluation system, which is not enough to provide timely for the rural credit cooperatives. The efficient evaluation. PEARLS index system is an authoritative performance evaluation system for rural credit cooperatives proposed by the World Council of Credit unions (WOCCU). It is of great significance to study the practical application of pear index system for the establishment of performance evaluation system of rural credit cooperatives in China. The paper first expounds the development background of the performance evaluation system, and points out that the lack of management evaluation, the reflection situation is not comprehensive, there are qualitative indicators, the design is too simple and so on, and then put forward more authoritative. This paper introduces the basic index system and core index system of pear index system, and collects the data of Anhui Tongcheng Rural Cooperative Bank from 2008 to 2010, according to the evaluation standard and formula of pear index system. At the same time, using factor analysis method, comparing with camels system and current central bank supervision index, using pear index system to point out the development of rural credit cooperatives in China and the obstacles. At the same time, the paper corrects the actual situation of pear index system in our country, and points out its advantages and disadvantages. The empirical results show that in the three years after the reform, the bank has performed well in the aspects of asset protection ability, asset quality, liquidity satisfaction and growth, and the bank has a good development trend. It shows that the reform of rural credit cooperatives has made some achievements in recent years. At the same time, it shows that pear index system can make up for the shortcomings of the current performance evaluation system, provide a more effective way of performance evaluation, and give internal managers and external supervision to use together.
【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】：F832.35

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