基于平衡计分卡的我国城市商业银行绩效考核指标体系研究

发布时间：2018-03-28 21:33

本文选题：绩效考核　切入点：平衡计分卡　出处：《内蒙古财经大学》2014年硕士论文

【摘要】：中国的城市商业银行产生的历史背景较为特殊，其存在为我国的中央机构能够更好的管理城市信用合作社，降低其经营中可能会存在的风险提供了方法。近些年来，随着我国金融体制改革力度的增加，以及改革步伐的加快，我国城市商业银行完成了快速的发展，，但同时还面临着的更为激烈的市场竞争挑战。城市商业银行不但要面对来自于国内五大股份制银行的同业竞争，同时还包括外资银行的强势竞争，如何在市场化经济体系中更好的抓住商机、发展自我，不仅需要城市商业银行为客户提供的金融服务更加多样化，同时在客观上要求城市商业银行严格内部的绩效考核体系，建立一套从上到下，横向和纵向相结合的、科学的绩效考核体系，从而提高对市场的反应速度，打造健康的机体，创造良好的业绩。基于以上背景，本论文以中国城市商业银行为研究对象，分析城市商业银行的绩效管理，从平衡计分卡的角度完善城市商业银行的绩效考核指标，并设置相应的权重，目标是创建更加全面的城市商业银行绩效考核指标体系，为中国城市商业银行绩效考核体系的改进工作提供借鉴和参考。本文首先总结我国城市商业行的发展状况，结合问题分析现有考核体系存在问题的成因，并在此基础上，剖析以平衡计分卡完善城商行绩效考核体系研究的必要性和可行性，以此说明平衡计分卡对于完善我国城商行绩效考核体系的意义。而后，以前人的研究为基础，结合我国城市行业银行绩效考核的具体情况，建立我国城市商业银行基于平衡计分卡的绩效考核指标体系，并以2012年银行的数据为样本，使用因子分析法对建立的指标体系进行简化，计算指标权重；之后，以第四章所构建的体系为基础，结合TS城市商业银行的具体情况，构建TS城市商业银行从总行、分行、部门到个人的绩效考核指标体系，以有效的验证本文所建立的基于BSC的城市商业银行绩效考核指标体系。通过上述绩效考核体系层层向下分解指标，并由下向上支撑完成各项指标，结合电子管理信息系统、沟通机制、薪酬管理等多方面人力资源管理办法，我国城市商业银行可克服原有绩效考核的缺点。运用全面完善的战略绩效考核体系，有利于我国城市商业银行战略目标的实现，有利于城市商业银行的可持续发展，使其在同行业竞争中立于不败之地。
[Abstract]:China's urban commercial banks have a special historical background. Their existence provides a method for the central authorities to better manage urban credit cooperatives and reduce the risks that may exist in their operation. With the increase of the reform of our financial system and the quickening of the pace of the reform, the city commercial banks of our country have completed the rapid development. But at the same time, they also face more fierce market competition challenges. Urban commercial banks not only have to face interbank competition from the five largest joint-stock banks in China, but also include strong competition from foreign banks. How to better grasp the business opportunities and develop themselves in the market-oriented economic system requires not only the diversification of the financial services provided by the city commercial banks to the customers, but also the objective requirements of the urban commercial banks to strictly enforce the internal performance appraisal system. To establish a set of scientific performance appraisal system from top to bottom, horizontal and vertical, so as to improve the speed of response to the market, build a healthy body, and create good performance. Based on the above background, this paper takes the city commercial bank of China as the research object, analyzes the performance management of the city commercial bank, consummates the performance appraisal index of the city commercial bank from the angle of balanced scorecard, and sets up the corresponding weight. The goal is to establish a more comprehensive performance evaluation index system of urban commercial banks, and to provide reference for the improvement of performance appraisal system of Chinese city commercial banks. This paper first summarizes the development of urban commercial banks in China, analyzes the causes of existing problems in the existing appraisal system, and on this basis, analyzes the necessity and feasibility of improving the performance appraisal system of city commercial banks with balanced scorecard. The purpose of this paper is to explain the significance of balanced scorecard in improving the performance appraisal system of city commercial banks in China. Then, based on previous studies, combining with the specific situation of the performance appraisal of urban banks in China, This paper establishes the performance evaluation index system of city commercial banks based on balanced scorecard, and takes the data of banks in 2012 as the sample, using factor analysis method to simplify the established index system and calculate the index weight. On the basis of the system constructed in Chapter 4, combining with the concrete situation of TS City Commercial Bank, this paper constructs the performance evaluation index system of TS City Commercial Bank from head office, branch, department to individual. The performance evaluation index system of city commercial bank based on BSC is validated effectively. Through the above performance appraisal system, the indexes are decomposed down layer by layer, and the indexes are completed by the support of the bottom up, and combined with the electronic management information system. Communication mechanism, compensation management and other human resource management methods, China's urban commercial banks can overcome the shortcomings of the original performance appraisal, using a comprehensive and perfect strategic performance appraisal system, It is beneficial to the realization of the strategic goal of the city commercial banks in our country, the sustainable development of the city commercial banks and the invincible position of the city commercial banks in the competition of the same industry.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

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