基于KPI与平衡计分卡耦合的xx银行绩效考评体系研究

发布时间：2018-08-02 16:24

【摘要】：随着我国金融行业开放进度的加快和金融改革的深入，商业银行作为金融领域的中流砥柱，面临着错综复杂的国内外形势以及日趋激烈的市场竞争。目前，国内各大商业银行的绩效考评模式正处于探索转变时期，从过去单一的财务绩效考评体系逐渐转向财务与非财务并重的绩效考评体系。对面临金融改革的商业银行来说，探索如何综合多维度的关键绩效指标进行绩效考评，如何通过绩效考评体系的完善来提升核心竞争力，从而实现商业银行的战略发展显得十分必要。平衡计分卡与KPI（关键绩效指标）都是绩效考评工具。本文在综述相关商业银行绩效考评文献和绩效考评理论分析的基础上，提出将二者进行耦合，扬长避短，更好地发挥绩效考评的作用。接着以xx银行为例，在分析其现有绩效考评体系存在问题的基础上，详细阐述了KPI与平衡计分卡耦合的绩效考评体系的建立流程，主要包括:（1）明确xx银行战略目标；（2）构建xx银行平衡计分卡模块；（3）确定关键成功因素；（4）提取xx银行关键绩效指标（KPI）；（5）实现KPI与平衡计分卡的耦合；（6）绘制二者耦合的xx银行战略地图；（7）完成绩效考评实施方案。最后，进一步分析了KPI与平衡计分卡的耦合在商业银行绩效考评体系中的实际应用。引入基于KPI与平衡计分卡耦合的绩效考评体系，可以实现以银行战略目标为中心，面向包括财务、客户、内部流程和学习与成长等四个维度在内的关键指标进行绩效考评，，将长短期目标相结合，促使商业银行更好地提升经营效益、落实战略目标。通过平衡计分卡所包含的指标驱动关系的因果链条，将驱动思想注入KPI中，弥补了商业银行KPI指标相互独立的问题；KPI与平衡计分卡的耦合实现了定性与定量结合，过程与结果的兼顾；通过KPI提取对战略具有关键意义的指标，能精简平衡计分卡指标数量，减少繁杂性；KPI自上而下将战略目标分解为具体战术目标，促进了银行战略的落实与执行。本文通过理论研究与案例分析相结合的方式，将KPI与平衡计分卡耦合的绩效考评流程应用于xx银行，进一步丰富了商业银行绩效考评理论，分析了该耦合下的绩效考评体系的实际应用，为商业银行绩效考评体系的改善及战略发展提供了一套行之有效的方法。
[Abstract]:With the acceleration of the opening up of the financial industry and the deepening of the financial reform, commercial banks, as the mainstay of the financial field, are facing complicated domestic and international situations and increasingly fierce market competition. At present, the performance evaluation model of domestic commercial banks is in a period of exploration and transformation, from a single financial performance appraisal system to a performance evaluation system with equal emphasis on financial and non-financial. For the commercial banks facing the financial reform, how to synthesize the key performance indicators and how to improve the core competitiveness through the improvement of the performance appraisal system are explored. In order to achieve the strategic development of commercial banks is very necessary. Balanced scorecard and KPI (key performance indicators) are both performance evaluation tools. On the basis of summarizing the relevant literature and theoretical analysis of performance evaluation of commercial banks, this paper proposes that the two should be coupled to maximize their strengths and circumvent their weaknesses, so as to play a better role in performance appraisal. Then taking XX Bank as an example, on the basis of analyzing the existing problems in its performance appraisal system, the establishment process of the performance appraisal system coupled with KPI and balanced Scorecard is elaborated in detail, which includes: (1) defining the strategic objectives of xx Bank; (2) constructing xx bank balanced scorecard module; (3) determining key success factors; (4) extracting xx bank key performance index (KPI); (5) to realize the coupling of KPI and balanced scorecard; (6) drawing the strategic map of xx bank. (7) to complete the implementation plan of performance appraisal. Finally, the practical application of KPI and balanced scorecard in commercial bank performance evaluation system is analyzed. The performance evaluation system based on the coupling of KPI and balanced scorecard can be used to evaluate the performance of the key indicators, including the four dimensions of finance, customer, internal process and learning and growth. The combination of long-and short-term objectives will promote the commercial banks to better improve the operating efficiency and implement the strategic objectives. Through the causality chain of the indicator driving relation contained in the balanced Scorecard, the driving thought is injected into the KPI, which makes up for the problem of the independence of the KPI index in commercial banks. The coupling of the KPI and the balanced Scorecard realizes the combination of qualitative and quantitative. It can simplify the number of balanced scorecard indicators, reduce the complexity of the strategic objectives from top to bottom, and decompose the strategic objectives into specific tactical objectives, through KPI extraction of key indicators of strategic significance, the number of indicators can be reduced to reduce the complexity of the KPI-KPIs from the top to the bottom. Promote the implementation and implementation of bank strategy. Through the combination of theoretical research and case analysis, this paper applies the performance appraisal process of KPI and balanced Scorecard to XX Bank, which further enriches the performance appraisal theory of commercial banks. This paper analyzes the practical application of the performance appraisal system under this coupling, and provides a set of effective methods for the improvement and strategic development of the performance appraisal system of commercial banks.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.33;F272.5

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