基于平衡计分卡的A商业银行绩效评价研究

发布时间：2018-03-10 18:37

本文选题：A商业银行　切入点：平衡计分卡　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国金融业对外开放的不断深入,商业银行长期以来面临的低投入高回报、竞争压力较小的局面已经被打破,一些资产雄厚、管理完善的外资银行纷纷进入我国,我国商业银行的经营业绩压力与日俱增。与此同时,我国经济发展进入新常态阶段,经济增长放缓,利率市场化改革进入新阶段,互联网金融不断冲击传统金融业务,银行业发展面临着严峻挑战。面对内忧外患日渐激烈的竞争环境,但我国大部分商业银行仍然采用传统的绩效评价方法,只重视对财务指标进行考核,忽视对非财务指标的考核,同时绩效考核又与自身的战略发展目标相脱节,已经无法适应其现在发展的需要。因此,商业银行需要构建一套以战略为导向的科学的绩效评价体系,以综合的来对财务与非财务因素进行考核,进而提高自身经营的效率。而平衡计分卡的出现解决了这一棘手问题。它弥补了传统绩效考核的不足,并将财务、客户、内部流程和学习与成长这四个方面的指标结合起来对银行的经营业绩进行评价,充分地考虑了银行的战略发展方向,为商业银行战略目标的实现提供了坚强而有力的保障。本文共分为六个部分,第一部分,首先提出本文的研究背景和研究意义,紧接着梳理了国内外学者对商业银行绩效评价和平衡计分卡的研究成果,最后指出本论文的研究创新之处。第二部分对商业银行绩效评价、平衡计分卡等相关概念和目标管理、战略管理等理论基础进行了阐述。第三部分介绍A商业银行的基本情况以及现有的绩效评价现状,并对其实施平衡计分卡的必要性与可行性进行了分析。第四部分,先对A商业银行平衡计分卡的构建原则和整体设计思路进行了阐述,接着对其战略发展目标进行了分解并绘制出其发展的战略地图,然后根据其具体战略目标和战略地图对平衡计分卡的四个维度进行指标的选取,并运用层次分析法来对各个指标进行相应的权重设置,最后得出A商业银行基于平衡计分卡的绩效评价体系。第五部分提出A商业银行在平衡计分卡实施过程中应注意的问题及一些相关的保障措施。第六部分对本文进行了总结,并对平衡计分卡的未来发展做出展望并指出本文的不足之处。本文的创新之处在于提出了基于平衡计分卡的商业银行绩效评价模式,为商业银行传统绩效评价体系的改善及其战略发展目标的实现提供了一套行之有效的方法。同时以A商业银行为例,深入剖析了平衡计分卡在商业银行绩效评价体系中的实际应用,将理论知识与具体实践紧密结合起来,具有一定的现实意义。
[Abstract]:With the deepening of China's financial industry opening to the outside world, the situation of low investment and high return and low competitive pressure faced by commercial banks for a long time has been broken. Some foreign banks with strong assets and well-managed foreign banks have entered our country one after another. At the same time, the economic development of our country enters the new normal stage, the economic growth slows down, the interest rate marketization reform enters the new stage, the Internet finance unceasingly impinges on the traditional financial business. The development of the banking industry is facing severe challenges. In the face of the increasingly fierce competition environment of internal and external problems, most commercial banks in China still adopt the traditional performance evaluation method, and only attach importance to the assessment of financial indicators. Neglecting the evaluation of non-financial indicators, and at the same time, the performance appraisal is out of touch with its own strategic development goal, which can no longer meet the needs of its present development. Commercial banks need to set up a set of strategic oriented scientific performance evaluation system to assess the financial and non-financial factors in a comprehensive way. And then improve the efficiency of their own business. And the emergence of balanced scorecard solved this thorny problem. It made up for the shortcomings of traditional performance appraisal, and the financial, customer, The internal process and the four indicators of learning and growth are combined to evaluate the bank's operating performance and fully consider the strategic development direction of the bank. This paper is divided into six parts, the first part, first of all, the research background and significance of this paper are put forward. Then combing the domestic and foreign scholars on the commercial bank performance evaluation and balanced scorecard research results, finally pointed out the innovation of this paper. The second part of the commercial bank performance evaluation, balanced scorecard and other related concepts and objectives management. The third part introduces the basic situation of A commercial bank and the present situation of performance evaluation, and analyzes the necessity and feasibility of implementing balanced Scorecard. Part 4th, Firstly, the construction principle and the whole design idea of the balanced Scorecard of A commercial bank are expounded, then the strategic development goal is decomposed and the strategic map of its development is drawn out. Then according to its specific strategic objectives and strategic map of the balanced scorecard of the four dimensions of the selection of indicators and use the Analytic hierarchy process to set the corresponding weights of each index. Finally, the performance evaluation system of A commercial bank based on balanced scorecard is obtained. Part 5th points out the problems that should be paid attention to in the implementation of balanced scorecard in A commercial bank and some relevant safeguard measures. Part 6th summarizes this article. The future development of balanced scorecard is prospected and the shortcomings of this paper are pointed out. The innovation of this paper is to put forward the performance evaluation model of commercial banks based on balanced scorecard. It provides a set of effective methods for the improvement of the traditional performance evaluation system of commercial banks and the realization of their strategic development goals. At the same time, taking A commercial bank as an example, This paper analyzes the practical application of balanced Scorecard in the performance evaluation system of commercial banks. It is of practical significance to combine the theoretical knowledge with the practical practice.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.33;F830.42

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