基于平衡计分卡的商业银行竞争力评价实证研究

发布时间：2018-06-19 14:43

本文选题：平衡计分卡 + 商业银行　；参考：《天津大学》2014年硕士论文

【摘要】：金融是现代经济的核心。银行作为金融机构的主要成员,在资金的运转和国民经济中起到了不可替代的作用。在改革开放进行多年后,中国经济面临转型。银行业如何在这个大环境下成功转型,在激烈的市场竞争中保持良好的竞争力,对其自身的发展具有重要意义。所以,如何客观而真实评价商业银行竞争力是各位专家和学者研究的重点。本文用BSC的方法来对银行竞争力进行实证研究。本文介绍了在商业银行绩效评价体系中的常用方法,如目标管理法、经济附加值法、关键业绩指标法、市场份额占比法和BSC法。关键业绩指标法是学者经常采用的方法。本文评价了这些方法的优缺点,并和平衡计分卡法作比较。之后综述了平衡计分卡的研究现状,提出本文的研究思路。在借鉴前人的研究上,本文充分考虑指标的获得性和客观性的基础之上,建立了自己的指标评价体系。从平衡计分卡的财务、客户、内部流程和学习与发展四个维度选取了17个指标,并用模糊Borda数法对指标的权重计算。接着,从14家银行公布的2013年年报选取相应指标值,对它们的竞争力进行计算和排名,清晰地展现了银行竞争力的对比。根据排名,浦发银行、平安银行和中信银行位列三甲。本文从BSC的四个维度分析了各银行的得分情况,并对前三名的银行、四大国有银行以及三大股份制银行近四年的得分做出统计,并分析变化原因。在上一章的支持下,根据中国的现实状况,针对提高财务水平、增加客户满意度、提高内部流程效率和增强学习与发展能力提出了具有指导意义的建议,这对银行在今后的发展有促进作用。
[Abstract]:Finance is the core of modern economy. As the main members of financial institutions, banks play an irreplaceable role in the operation of funds and national economy. After many years of reform and opening up, China's economy is facing transformation. It is of great significance for the development of the banking industry to successfully transform in this environment and maintain a good competitiveness in the fierce market competition. Therefore, how to objectively and truly evaluate the competitiveness of commercial banks is the focus of experts and scholars. This article uses BSC method to carry on the empirical research to the bank competitiveness. This paper introduces the common methods in the performance evaluation system of commercial banks, such as objective management method, economic added value method, key performance index method, market share ratio method and BSC method. Key performance indicator method is often used by scholars. The advantages and disadvantages of these methods are evaluated and compared with the balanced scorecard method. After that, the research status of balanced scorecard is summarized, and the research ideas of this paper are put forward. Based on the previous studies, this paper establishes its own index evaluation system on the basis of considering the acquirement and objectivity of indicators. This paper selects 17 indexes from four dimensions of balanced scorecard such as finance, customer, internal process and learning and development, and calculates the weight of the index by fuzzy Borda number method. Then, the corresponding index values are selected from the 2013 annual report of 14 banks, and the competitiveness of 14 banks is calculated and ranked, which clearly shows the comparison of the competitiveness of banks. According to the ranking, Pudong Development Bank, Ping an Bank and CITIC Bank ranked the top three. This paper analyzes the scores of each bank from four dimensions of BSC, and makes statistics on the scores of the top three banks, the four state-owned banks and the three major joint-stock banks in the past four years, and analyzes the reasons for the change. Under the support of the previous chapter, according to the current situation in China, the paper puts forward some instructive suggestions to improve the financial level, increase customer satisfaction, improve the efficiency of internal process and enhance the ability of learning and development. This will promote the development of the bank in the future.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33

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