ABC银行绩效评价体系研究

发布时间：2018-10-09 09:39

【摘要】：我国开发性金融机构自上世纪90年代成立以来,随着国家改革开放战略的深入实施,西部大开发战略的稳步推进,以ABC银行为代表的开发性金融机构在支持国家发展战略、以中长期信贷结构弥补金融市场短期行为、维护国家金融稳定上做出了积极贡献。开发性金融机构在诞生、发展、壮大的二十年里,经历过价值市场信用缺失、风险防范意识淡薄、业务品种单一、可持续发展能力低下、不良资产拖累严重的状况,随着金融体制改革的不断深入,开发性金融机构作为市场主体参与运行已经提上日程。社会各方面将对开发性金融企业的绩效更加关注。伴随着中国加入WTO,中国的银行即将面对更大市场挑战和同业竞争,只有提高自身的经营管理水平,树立竞争意识,增强核心竞争力、把握瞬息万变的市场变化,才能在激烈的竞争中站稳脚跟寻求发展。处于变革时期的以ABC银行为代表的开发性金融机构也将面临企业角色定位和绩效管理体系转变的双重挑战。ABC银行在企业绩效管理过程中,需要不断提升绩效管理水平、建立合理的绩效评价指标体系。其中,绩效评价指标的重构和完善是核心。在这样的研究背景下,本文从绩效和开发性金融绩效的概念出发,以国内外对绩效以及绩效评价体系的研究为基础,讨论分析绩效评价体系的构建、流程、实施、指标设定和优缺点。其次,阐述开发性金融基本概念,评述开发性金融在中国金融发展历史上的发展历程,研究分析开发性金融机构的基本特点和运行机理,探讨开发性金融机构在宏观效益与微观效益的绩效概念以及评价方法,并以ABC银行为研究对象,分析不同时代背景下的绩效评价体系的演进、指标构成的问题和产生问题的原因。最后通过引入战略导向的绩效管理体系、结合平衡积分卡理论、经济增加值理论构建并完善ABC银行的绩效评价指标体系,分析探讨在绩效评价的实施过程中可能存在的障碍,提出解决对策,努力为推动ABC银行战略转型,增强市场竞争能力,全面提升绩效管理水平,客观全面评价ABC银行的绩效,提供有实践价值的方案。
[Abstract]:Since the establishment of China's development financial institutions in the 1990s, with the deepening implementation of the national reform and opening up strategy and the steady progress of the western development strategy, the development financial institutions, represented by the ABC Bank, are supporting the national development strategy. The medium-and long-term credit structure has made a positive contribution to make up for the short-term behavior of the financial market and to maintain the country's financial stability. In the 20 years since the birth, development and expansion of development financial institutions, they have experienced a lack of credit in the value market, a weak awareness of risk prevention, a single business variety, a low capacity for sustainable development, and a serious drag on non-performing assets. With the deepening of the reform of financial system, the participation of development financial institutions as the main body of the market has been put on the agenda. All aspects of society will pay more attention to the performance of development financial enterprises. With China's entry into WTO, banks in China are about to face greater market challenges and competition among the same industry. Only by improving their own management level, establishing a sense of competition, strengthening their core competitiveness, and grasping the ever-changing market changes, In order to stand firm in the fierce competition to seek development. In the period of change, the development financial institutions, represented by ABC Bank, will also face the dual challenges of enterprise role orientation and the change of performance management system. In the process of enterprise performance management, ABC Bank needs to continuously improve the performance management level. Establish a reasonable performance evaluation index system. Among them, the reconstruction and perfection of performance evaluation index is the core. Based on the research of performance and performance evaluation system at home and abroad, this paper discusses the construction, process and implementation of performance evaluation system, based on the concept of performance and development financial performance. Index setting and advantages and disadvantages. Secondly, it expounds the basic concept of development finance, comments on the development course of development finance in the history of Chinese financial development, studies and analyzes the basic characteristics and operating mechanism of development finance institutions. This paper probes into the concept and evaluation method of the performance of development financial institutions in macro and micro benefits, and takes ABC Bank as the research object to analyze the evolution of performance evaluation system in different times. Problems in the composition of indicators and the causes of the problems. Finally, by introducing the strategic oriented performance management system, combining the balanced integral card theory and the economic added value theory to construct and perfect the performance evaluation index system of ABC bank, this paper analyzes and discusses the possible obstacles in the implementation process of performance evaluation. The countermeasures are put forward to promote the strategic transformation of ABC bank, to strengthen the market competition ability, to improve the performance management level, to evaluate the performance of ABC bank objectively and comprehensively, and to provide practical value scheme.
【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】：F832.33;F830.42

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