A农商银行绩效评价及应用研究

发布时间：2018-01-01 04:39

本文关键词：A农商银行绩效评价及应用研究　出处：《西南石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：在现代商业银行绩效管理中,绩效评价是一个非常重要的环节,目前农商银行的绩效评价中存在很多缺陷,如：重财务指标评价,轻非财务指标评价；重短期指标增长,轻发展指标建设；重分解任务指标,轻员工参与和实施等。平衡计分卡是一种将财务评价与非财务评价相结合的新型绩效评价和管理工具,其突破了传统财务绩效评价的局限,能够综合衡量和评价农商银行的绩效,强调组织战略目标的实现,能有效转化农商银行的战略目标为具体的经营管理活动,推动农商银行快速可持续发展。本文以A农商银行为例,根据其经营发展和内部组织结构等情况,运用平衡计分卡相关理论,着力构建A农商银行的绩效评价体系。首先对绩效评价四个维度的指标进行分析,得到了关于A农商银行绩效评价指标的概括性描述,然后通过选取10位学者的具有代表性和相关性的论文书籍资料,分析汇总他们对商业银行绩效评价指标的选取的共同点,统计10位学者的观点；接着根据10位学者统计结果,设计调查问卷,运用科学的分析方法处理收集的数据,最后得出银行绩效评价体系各维度的关键指标。本文希望通过借助平衡计分卡这一先进的、科学的绩效评价工具,优化构建A农商银行的绩效评价体系。本文研究注重理论与实践相结合,运用调研和实证分析法,将本文所构建的绩效评价体系应用到A农商银行的绩效评价中去,在确定指标权重时,本文主要采用层次分析法,完善了权重设定的专家问卷调查表,设计了基于AHP量表9个标度的调查问卷表,并向A农商银行中层及以上管理人员发放调查问卷,根据问卷调查收集到的数据并通过科学的计算方法得到了比较合理的指标权重。本文实践证明了平衡计分卡绩效评价体系能够把A农商银行的战略目标同绩效评价两者联系起来,也在一定程度上证明了本文所构建的绩效评价体系的可行性和有效性。同时根据A农商银行绩效评价实施中存在的难点,较为全面地提出了保障措施和应注意的问题。通过A农商银行的案例研究,旨在建立科学的绩效评价体系,为改善A农商银行绩效评价,实施战略,提升长期竞争力提供借鉴方法和操作工具。
[Abstract]:In the performance management of modern commercial banks , the performance evaluation is a very important link . There are many defects in the performance evaluation of agricultural commercial banks , such as the evaluation of heavy financial indicators , the evaluation of light non - financial indicators , the growth of heavy short - term indicators , the construction of light development indicators , the participation and implementation of light employees , etc . Balanced Scorecard is a new type of performance appraisal and management tool combining financial evaluation with non - financial evaluation . Based on the analysis of the four dimensions of the performance evaluation , the paper analyzes the indexes of the four dimensions of the performance evaluation , and then analyses the general points of the performance evaluation indexes of the commercial banks by selecting 10 scholars . Then , according to the statistical results of the 10 scholars , the key indicators of each dimension of the Bank ' s performance evaluation system are obtained . The paper hopes to optimize the performance evaluation system of A farmers bank by means of the advanced and scientific performance evaluation tool of balanced scorecard . This paper focuses on the combination of theory and practice , uses the investigation and empirical analysis method to apply the performance evaluation system constructed in this paper to the performance evaluation of A farmers ' bank . Through the case study of A farmers bank , the paper aims at establishing a scientific performance evaluation system , and provides a reference method and an operation tool for improving the performance evaluation , implementation strategy and long - term competitiveness of A farmers bank .

【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F830.42;F832.35

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