基于平衡计分卡的中国银行X支行绩效评价研究

发布时间：2018-03-02 06:16

本文关键词： 商业银行平衡计分卡绩效评价　出处：《深圳大学》2017年硕士论文　论文类型：学位论文

【摘要】：近些年,利率完全市场化的趋近使得国有商业银行的竞争优势越来越低,金融行业门槛的低宽化带来的大批外资银行的涌入和中小金融机构的出现使商业银行间竞争加剧,互联网金融的发展进一步瓜分了当今金融市场,经济气候不景气使得商业银行近些年的业务发展雨上加霜。目前我国国有商业银行发展现状不容乐观,面临挑战加大,亟需打破改革传统的商业发展战略,并制定一套以战略发展为导向的全面科学的绩效评价系统。平衡计分卡是一套以战略发展为愿景,结合了财务和非财务指标全面科学的绩效评价系统,它从财务、客户、内部流程以及学习和创新思维度对商业银行进行绩效评价,有效规避了传统绩效评价方案片面性和脱离战略性的问题。本文通过引入平衡计分卡相关概念,并对商业银行的经营特点和绩效管理进行分析,来探讨平衡计分卡对商业银行绩效管理的必要性。同时,以支行层面某县域国有商业银行为案例进行研究,分析平衡计分卡绩效评价方案的具体应用和实施效果,找出其在该支行运用过程中还存在的问题,并结合自身经验和研究水平,站在全行战略角度上给予相关改进建议。
[Abstract]:In recent years, the interest rate is completely market-oriented, which makes the competitive advantage of state-owned commercial banks lower and lower. The influx of a large number of foreign banks and the emergence of small and medium-sized financial institutions make the competition between commercial banks become more and more serious. The development of Internet finance has further divided the current financial market. The economic climate depression has made the business development of commercial banks in recent years worse. At present, the current development situation of state-owned commercial banks in China is not optimistic, and the challenges are increasing. There is an urgent need to break through the traditional business development strategy and develop a comprehensive and scientific performance evaluation system oriented by strategic development. The balanced Scorecard is a set of strategic development vision. It combines financial and non-financial indicators with a comprehensive and scientific performance evaluation system, which evaluates the performance of commercial banks in terms of finance, customers, internal processes, and learning and innovation thinking. This paper introduces the concept of balanced Scorecard and analyzes the management characteristics and performance management of commercial banks. At the same time, taking a county state-owned commercial bank as a case study, the paper analyzes the concrete application and implementation effect of the performance evaluation scheme of balanced scorecard. This paper finds out the existing problems in the application of the branch, and puts forward some suggestions for improvement from the strategic point of view of the whole bank in the light of its own experience and research level.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F272.5

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