基于平衡计分卡的商业银行绩效评价体系研究

发布时间：2018-02-28 22:21

本文关键词： 平衡计分卡战略管理商业银行绩效评价指标体系　出处：《西北大学》2010年硕士论文　论文类型：学位论文

【摘要】： 随着全球经济一体化、金融自由化浪潮的推进,以及加入WTO承诺的履行,国内金融市场与国际金融市场日益融为一体,我国金融业开始向综合经营转变。作为金融业最重要的组成之一的商业银行,无可避免地无可避免的面临着竞争加剧、风险加剧的双重挑战。面对复杂多变的现代化经营格局,我国商业银行在管理水平、管理手段、服务质量等诸多方面,都与国际先进水平有着不小的差距。在此背景下,依照现代金融业绩效管理的要求,建立客观、科学、全面的我国商业银行经营绩效评价体系,不仅是商业银行维系自身长远发展的需要,也是其参与国际竞争的客观要求。本文从国外成熟的商业银行绩效评价基础理论及传统绩效评价模型入手,通过对国内外商业银行绩效评价的历史沿革及我国商业银行绩效评价现状进行分析,指出我国商业银行现行绩效评价体系存在与总体战略目标脱节、非财务因素未被重视等问题。然后,基于对平衡计分卡基本原理的探讨,尝试构建适应于我国商业银行的绩效评价体系。该绩效评价体系按照平衡计分卡的四个维度——财务、客户、内部业务流程、学习与成长——分别设计相应的绩效评价指标,并通过具体可行的量化标准及指标权重的分配,力图实现绩效评价的科学性和实用性。最后,以杭州某银行A为例,说明了平衡计分卡绩效评价体系的具体应用。
[Abstract]:With the globalization of the global economy, the development of financial liberalization and the implementation of the promise of joining WTO, the domestic financial market and the international financial market are becoming more and more integrated. As one of the most important components of the financial industry, commercial banks inevitably face the double challenges of intensified competition and increased risk, and face the complex and changeable modern management pattern. There is a great gap between China's commercial banks and international advanced level in management level, management means, service quality and so on. In this context, according to the requirements of performance management of modern financial industry, the establishment of objective, scientific, and so on. The comprehensive performance evaluation system of commercial banks in China is not only the need for commercial banks to maintain their long-term development, but also the objective requirement for their participation in international competition. This paper starts with the foreign mature basic theory of commercial bank performance evaluation and traditional performance evaluation model, analyzes the history of domestic and foreign commercial bank performance evaluation and the present situation of our country's commercial bank performance evaluation. This paper points out that the current performance evaluation system of commercial banks in China has some problems, such as the disconnection with the overall strategic objectives and the lack of attention to non-financial factors. Then, based on the discussion of the basic principle of the balanced scorecard, The performance evaluation system is designed according to the four dimensions of balanced scorecard: finance, customer, internal business process, learning and growth. And through the concrete feasible quantization standard and the index weight distribution, tries hard to realize the performance appraisal scientific and the practicability. Finally, takes a bank A of Hangzhou as an example, has explained the balanced scorecard performance appraisal system concrete application.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F272;F832.33

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