平衡计分卡在邮储QS支行绩效考核中的应用研究

发布时间：2018-02-05 22:40

  本文关键词： 邮储QS支行 绩效管理 平衡计分卡 指标体系　出处：《天津商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：商业银行在我国当代金融市场服务主体中扮演着重要的角色,我国经济的发展也需要有商业银行的参与。长期以来,商业银行在进行绩效管理时,往往采用传统的方法,特别是仅仅对财务指标进行考核,忽视了银行所面临的内外部环境也是需要进行考核的。因此,我国的商业银行要想在绩效上取得突破,通过更为有效的绩效管理方法来提升银行的业绩和起到激励的作用,就需要有科学的绩效考核方式,平衡计分卡的诞生为商业银行的绩效考核提供了有效的工具。邮储银行QS支行作为一家全国性银行下辖的二级支行,面临激烈的市场竞争,急需提高绩效管理的水平。本研究主要研究QS支行对平衡计分卡引入之后的绩效管理情况,以此来帮助商业银行取得更切实的利益。本文通过案例研究的方法,对邮储QS支行进行详细的分析,最终形成了一套适合邮储QS支行的平衡计分卡绩效评估体系,通过本研究的深入分析,主要进行了以下几点研究及结论。首先,本研究对绩效管理和平衡计分卡方法进行相关理论的介绍,主要对与本研究相关的概念化原则进行深入的介绍,同时对平衡计分卡所包含的四个维度和优势进行了阐述,这些都为研究邮储QS支行应用平衡计分卡奠定了理论基础和方法支撑。其次,本研究借助调查问卷和访谈的方式获取了邮储QS支行当前的绩效管理情况以及建立的绩效评价体系,并深入的了解了有关绩效管理存在的问题并整理出一手资料。本研究在分析邮储QS支行现行绩效管理的情况的基础上发现,QS支行的绩效考核方法不科学,结果没有正确利用,考核对象之间沟通不畅,考核体系指标设计不合理等问题的存在,并提出要加强沟通,完善考核体系,指标权重体系的建立要切合QS支行的实际等。在阐述了上述情况之后,引入平衡计分卡的设计,并对平衡计分卡的四个维度进行阐述,包括指标的选取,专家对指标有效性的预判、应用范围层次,结果的计算等,本研究最终设计了一套较为完善的平衡计分卡体系。最后,本研究通过对QS支行情况的分析,提出了平衡计分卡在QS支行的适用性,对新的考核体系的应用情况进行了评估,并提出了保障措施和以后在继续实施过程中需要注意的要点,为邮储QS支行今后的发展战略和战略目标的实现提供了参考。本文的创新体现在根据邮储QS支行的特点,设定了与之前研究不同的指标以及相应的权重,为了保证平衡计分卡四个层面的均衡性和科学性,本文在指标以及权重上实行无差别性,保证了每项指标和权重的平衡合理。
[Abstract]:Commercial banks play an important role in the service subjects of our contemporary financial market, and the development of our economy also needs the participation of commercial banks. For a long time, commercial banks in the performance management. The traditional method is often used, especially the assessment of financial indicators, ignoring the internal and external environment that banks are facing. Therefore, the commercial banks in China want to achieve a breakthrough in performance. Through more effective performance management methods to improve the performance of banks and play an incentive role, there is a need for scientific performance appraisal. The birth of balanced scorecard provides an effective tool for the performance appraisal of commercial banks. As a secondary branch of a national bank QS sub-bank is facing fierce market competition. It is urgent to improve the level of performance management. This study mainly studies the performance management of QS branch after the introduction of balanced scorecard. In order to help commercial banks to obtain more practical benefits. Through the method of case study, this paper makes a detailed analysis of postal deposit QS sub-bank. Finally, a set of balanced scorecard performance evaluation system suitable for postal storage QS sub-bank is formed. Through the in-depth analysis of this study, the following research and conclusions are mainly carried out. First of all. This study introduces the relevant theories of performance management and balanced scorecard, mainly introduces the conceptualization principles related to this study. At the same time, the four dimensions and advantages of the balanced scorecard are expounded, which lay the theoretical foundation and method support for the research of QS sub-bank application. Secondly. This study obtained the current performance management situation of postal savings QS branch and the established performance evaluation system by means of questionnaire and interview. And in-depth understanding of the performance management problems and collate the primary data. This study on the basis of the analysis of the postal storage QS branch of the current performance management situation found that QS sub-branch performance evaluation methods are not scientific. The results showed that there were some problems such as incorrect utilization, poor communication between the assessment objects, unreasonable design of the evaluation system and so on. The author also suggested that the communication should be strengthened and the assessment system should be perfected. The establishment of index weight system should be in line with the reality of QS branch. After elaborating the above situation, the design of balanced scorecard is introduced, and the four dimensions of balanced scorecard are described, including the selection of indicators. Experts predict the effectiveness of indicators, application levels, the results of the calculation, this study finally designed a set of more perfect balanced scorecard system. Finally, this study through the QS branch analysis. The applicability of the balanced scorecard in QS branch is put forward, the application of the new assessment system is evaluated, and the safeguard measures and the key points to be paid attention to in the course of implementation in the future are put forward. This paper provides a reference for the future development strategy and strategic goal of QS sub-bank. The innovation of this paper is to set different indexes and weights according to the characteristics of QS sub-bank. In order to ensure the balance and scientificity of the four levels of the balanced scorecard, this paper carries out no difference in index and weight, which ensures the balance of each index and weight is reasonable.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F618.3;F832.33

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