慈溪农村合作银行绩效管理研究
发布时间：2018-11-20 04:46
【摘要】：随着沿海经济的迅速发展及全球化进程不断加快,东部农村经济发生了由量到质的变化,由此引发了农村金融市场的巨大转变。国内各银行纷纷调整战略结构,将发达地区的农村主要重要的金融开发绿地。农村合作金融机构(农村合作银行、信用社,本文以慈溪合作银行为例)面临日益激烈的同业竞争,面对国内商业银行的先进的管理体制和产品体系,农村合作金融机构欲求生存和发展,必须提升自身的管理体制,而绩效管理又是其中之关键。绩效管理是对银行内部各个经营单元的绩效进行有效管理,继而实施各项激励措施的管理活动,因此在银行经营管理中占有相当重要的地位。随着现代公司治理结构的建立、现代农村金融需求的提升及激烈的同业竞争,慈溪农村合作银行长期沿袭的传统的绩效管理体制已经越来越不适应现代金融企业制度和国际化发展的需要,亟待构建一个全方位、多层次的绩效管理体系,以推动全行实现经营管理变革与转型,从而适应在农村金融市场上的竞争环境。 本文在对商业银行绩效管理体系相关概念及国内外研究现状阐述说明的基础上,对慈溪农村合作银行绩效管理体系进行了分析,指出其存在的弊端及需要改进的方向。经过多年发展,慈溪农村合作银行已构建了以资本经济价值为核心指标的绩效管理体系,但绩效管理主要还是针对网点、产品与部门开展量化指标管理,未真正体现资本经济价值最大化的绩效管理目标,造成网点分类经营授权、产品定价、部门责任落实等经营管理实践缺乏决策依据,并且没有从战略发展目标出发形成涵盖财务与非财务指标的绩效管理的综合评价指标体系。本论文通过对国内外典型商业银行绩效管理体系对比分析,归纳总结了值得参考与借鉴的先进经验；运用平衡计分卡方法和管理会计理论,结合银行实际,提出了完善绩效管理的对策建议与详细设计方案：宏观层面建立多维度矩阵式经营绩效评价模型,微观层面设计各维度绩效评价方法及评价指标体系,从而实现建立现代的绩效管理体系,促进银行提高各级经营管理水平,实现全行持续、均衡、全面发展。
[Abstract]:With the rapid development of coastal economy and the accelerating process of globalization, the eastern rural economy has changed from quantity to quality, which has caused a great change of rural financial market. Domestic banks have adjusted their strategic structure to develop the major financial areas in developed areas. Rural cooperative financial institutions (rural cooperative banks, credit cooperatives, this paper take Cixi cooperative bank as an example) face increasingly fierce interbank competition, facing the advanced management system and product system of domestic commercial banks, In order to survive and develop, rural cooperative financial institutions must improve their own management system, and performance management is one of the key. Performance management is an effective management of the performance of each operating unit of the bank, and then carries out the management activities of various incentives, so it plays a very important role in the management of the bank. With the establishment of modern corporate governance structure, the promotion of modern rural financial needs and fierce industry competition, The traditional performance management system of Cixi Rural Cooperative Bank, which has been inherited for a long time, has become more and more unsuitable for the needs of modern financial enterprise system and international development. It is urgent to construct a comprehensive and multi-level performance management system. In order to promote the bank to realize the reform and transformation of management, so as to adapt to the competitive environment in the rural financial market. On the basis of explaining the related concepts of the performance management system of commercial banks and the current research situation at home and abroad, this paper analyzes the performance management system of Cixi Rural Cooperative Bank, and points out its shortcomings and the direction to be improved. After years of development, Cixi Rural Cooperative Bank has constructed a performance management system with the capital economic value as the core index, but the performance management is mainly aimed at the network, products and departments to carry out quantitative index management. The performance management objectives which do not truly reflect the maximization of capital economic value lead to the lack of decision basis for the operation and management practice, such as classified operating authorization, product pricing, implementation of departmental responsibility, etc. Moreover, there is no comprehensive evaluation index system of performance management covering financial and non-financial indicators from the perspective of strategic development objectives. Based on the comparative analysis of the performance management system of the typical commercial banks at home and abroad, this paper summarizes the advanced experience which is worthy of reference and reference. By using the balanced Scorecard method and the management accounting theory, combined with the practice of the bank, this paper puts forward the countermeasures and detailed design schemes to perfect the performance management: to establish the multi-dimensional matrix management performance evaluation model at the macro level, In order to establish the modern performance management system, to promote the banks to improve the level of management at all levels, and to achieve the sustained, balanced and comprehensive development of the whole bank, the micro-level design of performance evaluation methods and evaluation index system of each dimension is carried out in order to realize the establishment of modern performance management system.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.35
本文编号：2343778
[Abstract]:With the rapid development of coastal economy and the accelerating process of globalization, the eastern rural economy has changed from quantity to quality, which has caused a great change of rural financial market. Domestic banks have adjusted their strategic structure to develop the major financial areas in developed areas. Rural cooperative financial institutions (rural cooperative banks, credit cooperatives, this paper take Cixi cooperative bank as an example) face increasingly fierce interbank competition, facing the advanced management system and product system of domestic commercial banks, In order to survive and develop, rural cooperative financial institutions must improve their own management system, and performance management is one of the key. Performance management is an effective management of the performance of each operating unit of the bank, and then carries out the management activities of various incentives, so it plays a very important role in the management of the bank. With the establishment of modern corporate governance structure, the promotion of modern rural financial needs and fierce industry competition, The traditional performance management system of Cixi Rural Cooperative Bank, which has been inherited for a long time, has become more and more unsuitable for the needs of modern financial enterprise system and international development. It is urgent to construct a comprehensive and multi-level performance management system. In order to promote the bank to realize the reform and transformation of management, so as to adapt to the competitive environment in the rural financial market. On the basis of explaining the related concepts of the performance management system of commercial banks and the current research situation at home and abroad, this paper analyzes the performance management system of Cixi Rural Cooperative Bank, and points out its shortcomings and the direction to be improved. After years of development, Cixi Rural Cooperative Bank has constructed a performance management system with the capital economic value as the core index, but the performance management is mainly aimed at the network, products and departments to carry out quantitative index management. The performance management objectives which do not truly reflect the maximization of capital economic value lead to the lack of decision basis for the operation and management practice, such as classified operating authorization, product pricing, implementation of departmental responsibility, etc. Moreover, there is no comprehensive evaluation index system of performance management covering financial and non-financial indicators from the perspective of strategic development objectives. Based on the comparative analysis of the performance management system of the typical commercial banks at home and abroad, this paper summarizes the advanced experience which is worthy of reference and reference. By using the balanced Scorecard method and the management accounting theory, combined with the practice of the bank, this paper puts forward the countermeasures and detailed design schemes to perfect the performance management: to establish the multi-dimensional matrix management performance evaluation model at the macro level, In order to establish the modern performance management system, to promote the banks to improve the level of management at all levels, and to achieve the sustained, balanced and comprehensive development of the whole bank, the micro-level design of performance evaluation methods and evaluation index system of each dimension is carried out in order to realize the establishment of modern performance management system.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.35
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