平衡计分卡在A城市商业银行绩效评价中的应用

发布时间：2018-11-18 17:24

【摘要】：金融业正逐步成为一个国家经济的命脉，商业银行又在金融业中发挥着举足轻重的作用，城市商业银行作为商业银行的一个组成部分，它的健康发展在一定程度上推动着金融业的发展。近年来，，随着利率市场化和互联网金融的出现，各商业银行的扩张速度越来越快，同业竞争日益激烈。城市商业银行面临严峻的竞争环境，要在严峻的环境中得以生存和发展，就必须加强管理，不断完善管理机制，改进现有的只关注财务指标的绩效评价体系。原有的绩效评价体系没有考虑外部环境和自身战略的需要，已经不能适应新形势的要求。构建一个科学合理的绩效评价体系对于提升我国城市商业银行的核心竞争力已经变得刻不容缓。作为一种综合绩效评价模式的平衡计分卡绩效评价体系，不仅可以将企业的绩效与战略相联系，还具有很强的可操纵性。首先，本文提出现阶段我国城市商业银行的竞争已经不再是利润的竞争，而是包括核心竞争力在内的全面竞争。城市商业银行建立一套合理、完整、高效的绩效评价体系有助于提升城市商业银行的核心竞争力。本文旨在建立一套适合城市商业银行发展的绩效评价模式。其次，本文通过对国内外商业银行绩效评价方法的比较分析，结合我国城市商业银行的特点，明确了将平衡计分卡引入城市商业银行绩效评价体系的必要性。本文以A城市商业银行为例，结合A城市商业银行的实际情况，利用层次分析法建立了A城市商业银行的平衡计分卡绩效评价体系。该体系以A城市商业银行的战略目标为出发点，将A城市商业银行的战略目标层层分解到各个部门，各个职员。并对A城市商业银行应用该体系的情况进行了综合评价并提出A城市商业银行要想获取并保持竞争力就要均衡发展。本文最后有针对性的提出基于A城市商业银行的绩效管理体系的保障措施。平衡计分卡绩效评价体系是一种高层次、信息全面、结论准确的绩效评价方法，对于促进A城市商业银行的健康发展具有一定的实际意义。
[Abstract]:The financial industry is gradually becoming the lifeblood of a country's economy, and commercial banks play an important role in the financial industry. Its healthy development to a certain extent promotes the development of the financial industry. In recent years, with the emergence of interest rate marketization and Internet finance, the expansion speed of commercial banks is becoming faster and faster. In order to survive and develop in the severe competition environment, the city commercial banks must strengthen management, improve the management mechanism, and improve the existing performance evaluation system which only pays attention to financial indicators. The original performance evaluation system has not considered the needs of external environment and its own strategy, and can not meet the requirements of the new situation. It is urgent to build a scientific and reasonable performance evaluation system to enhance the core competitiveness of urban commercial banks in China. As a comprehensive performance evaluation model, the balanced Scorecard performance evaluation system can not only link the performance of the enterprise with the strategy, but also have a strong maneuverability. Firstly, this paper points out that the competition of city commercial banks in our country is no longer the competition of profit, but the overall competition, including the core competence. Establishing a set of reasonable, complete and efficient performance evaluation system is helpful to enhance the core competitiveness of city commercial banks. The purpose of this paper is to establish a performance evaluation model suitable for the development of urban commercial banks. Secondly, through the comparative analysis of domestic and foreign commercial bank performance evaluation methods, combined with the characteristics of urban commercial banks in China, the necessity of introducing balanced scorecard into the performance evaluation system of urban commercial banks is made clear. This paper takes A city commercial bank as an example, combining with the actual situation of A city commercial bank, establishes the balanced scorecard performance evaluation system of A city commercial bank by using the analytic hierarchy process (AHP). This system takes the strategic goal of A city commercial bank as the starting point, and decomposes the strategic goal of A city commercial bank layer by layer into each department and every staff. The application of this system in A city commercial bank is evaluated and it is pointed out that A city commercial bank must develop in a balanced way if it wants to acquire and maintain the competitive power. Finally, this paper puts forward the safeguard measures of performance management system based on A city commercial bank. Balanced Scorecard performance evaluation system is a kind of high level, comprehensive information, conclusion the accurate performance evaluation method, to promote the healthy development of commercial banks in A city has certain practical significance.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.33

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